Key Decisions and Financial Results

Board Meeting Details

The Board of Directors meeting was held on Wednesday, May 27, 2026. The meeting commenced at 05:00 p.m. and concluded at 05:18 p.m.

Financial Results Approval

The Board approved the audited financial results (Standalone and Consolidated basis) as per IND-AS for the quarter and financial year ended March 31, 2026, along with the Auditors Report.

Dividend Declaration

The Board recommended a Final Dividend of 5% (Rupees 0.5 only) per equity share having face value of Rs. 10 each for the financial year ended March 31, 2026.

Auditor's Declaration

Detailed Financial Performance (Standalone)

Income Statement (Rs. in Lakhs)

Quarter Ended March 31, 2026 (Audited):

  • Income from Operations: ₹349.20
  • Other Income: ₹6.09
  • Total Income: ₹355.29
  • Employee Benefit Expenses: ₹331.13
  • Depreciation & Amortization: ₹0.01
  • Other Expenses: ₹11.30
  • Total Expenses: ₹342.44
  • Profit before Tax: ₹6.85
  • Net Profit for Period: ₹6.85
  • Total Comprehensive Income: ₹6.85
  • Basic EPS: ₹0.0541
  • Diluted EPS: ₹0.0541

Financial Year Ended March 31, 2026 (Audited):

  • Income from Operations: ₹712.82
  • Other Income: ₹7.41
  • Total Income: ₹720.23
  • Employee Benefit Expenses: ₹664.85
  • Depreciation & Amortization: ₹0.02
  • Other Expenses: ₹43.39
  • Total Expenses: ₹708.26
  • Profit before Tax: ₹11.99
  • Tax Expenses: ₹10.98 (Current Tax: ₹0.08, Adjustment of tax relating to earlier periods: ₹10.90)
  • Net Profit for Period: ₹1.00
  • Total Comprehensive Income: ₹1.00
  • Basic EPS: ₹0.0079
  • Diluted EPS: ₹0.0079

Comparative Figures (FY25 Audited):

  • Net Profit for FY25: ₹75.62 lakh
  • Basic EPS for FY25: ₹0.0597

Balance Sheet (Standalone as of March 31, 2026)

  • Property, plant and equipment: ₹0.14 lakh
  • Financial Assets: ₹1,630.37 lakh (Investments: ₹1,630.00 lakh, Loans: ₹0.23 lakh)
  • Current assets: ₹367.25 lakh (Trade receivables: ₹184.29 lakh, Cash and cash equivalents: ₹60.30 lakh, Other Current Assets: ₹122.66 lakh)
  • Total assets: ₹1,997.62 lakh
  • Equity share capital: ₹1,266.00 lakh
  • Other equity: ₹627.63 lakh
  • Total equity: ₹1,893.63 lakh
  • Current liabilities: ₹104.00 lakh (Trade Payables: ₹0.16 lakh, Other financial liabilities: ₹69.34 lakh, Other current liabilities: ₹34.02 lakh, Provisions: ₹0.48 lakh)

Cash Flow Statement (Standalone FY26)

  • Net cash outflow from operating activities: ₹(100.03) lakh
  • Net cash inflow from investing activities: ₹142.92 lakh
  • Net cash and cash equivalents at end of year: ₹60.30 lakh

Detailed Financial Performance (Consolidated)

Income Statement (Rs. in Lakhs)

Quarter Ended March 31, 2026 (Audited):

  • Income from Operations: ₹2,832.59
  • Other Income: ₹7.79
  • Total Income: ₹2,840.38
  • Employee Benefit Expenses: ₹353.70
  • Finance Cost: ₹68.19
  • Depreciation & Amortization: ₹54.72
  • Other Expenses: ₹2,317.60
  • Total Expenses: ₹2,794.21
  • Profit before Tax: ₹46.17
  • Tax Expenses: ₹40.00 (Current Tax: ₹73.10, Deferred Tax: ₹(33.10))
  • Net Profit for Period: ₹6.17
  • Profit attributable to Owners of the Company: ₹69.20
  • Profit attributable to Non-controlling interest: ₹(63.03)
  • Total Comprehensive Income: ₹6.17

Financial Year Ended March 31, 2026 (Audited):

  • Income from Operations: ₹10,208.11
  • Other Income: ₹13.81
  • Total Income: ₹10,221.92
  • Employee Benefit Expenses: ₹757.40
  • Finance Cost: ₹240.89
  • Depreciation & Amortization: ₹207.87
  • Other Expenses: ₹6,949.38
  • Total Expenses: ₹10,155.54
  • Profit before Tax: ₹66.38
  • Tax Expenses: ₹61.98 (Current Tax: ₹95.03, Deferred Tax: ₹(43.95), Tax of earlier periods: ₹10.90)
  • Net Profit for Period: ₹4.40
  • Profit attributable to Owners of the Company: ₹67.43
  • Profit attributable to Non-controlling interest: ₹(63.03)
  • Total Comprehensive Income: ₹4.40

Consolidated Entities

The consolidated results include:

  • Holding Company: Caspian Corporate Services Limited
  • Subsidiaries:
  • Sumathi Corporate Services Private Limited
  • Sumathi Bright Shine Airport Services Private Limited

Additional Information

Share Capital

Paid up Equity Share Capital (Face Value of Rs. 10/- Each) remains unchanged at ₹1,266.00 lakh for both standalone and consolidated.

Segment Information

The entire operation of the Company relates to only one segment viz. Business of Manpower Supply Services.

Share Consolidation

During the quarter ended December 31, 2025, the Board fixed December 29, 2025, as the record date for consolidating 10 equity shares of ₹1 each into 1 share of ₹10 each.

Investor Complaints

During the quarter ended March 31, 2026, 0 complaints were received and 0 complaints from last quarter were unsolved at the end of the quarter.