CEMANTIC INFRA-TECH LIMITED

Board Meeting Details

The Board of Directors meeting commenced at 03:00 PM and concluded at 04:45 PM on 28th May 2026.

Key Agenda Items Approved

Financial Results Approval

  • Based on Audit Committee recommendation, the Board approved the Annual Financial Statements for the year ended 31 March 2026
  • Approved Audited Financial Results for quarter and year ended 31 March 2026 with unmodified audit opinion from statutory auditors
  • Compliance with Regulation 33 of SEBI (LODR) Regulations, 2015

Governance and Compliance Matters

  • Took note of minutes of Audit Committee meeting
  • Took note of Audit Report for financial year ended 31 March 2026
  • Took note of Internal Audit Report for financial year 2025-26
  • Took note of compliances under SEBI (LODR) Regulations for quarter and year ended 31 March 2026
  • Received annual declarations/disclosures from Directors including:
  • Form MBP-1 and DIR-8 for financial year 2026-27
  • Annual Declaration from Independent Directors under Section 149(7) of Companies Act, 2013 and Regulation 25(8) of SEBI (LODR)
  • Declaration of compliance with Code of Conduct under Regulation 26(3) read with Regulation 17(5)(a) of SEBI (LODR)
  • Annual statement of transactions in securities under Clause 14(b)(ii) of SEBI (Prohibition of Insider Trading) Regulations
  • Annual Affirmation of Code of Conduct from Directors and Senior Management Personnel
  • Took note of Statement of Investors Complaints under Regulation 13(4) of SEBI (LODR) for quarter and year ended 31 March 2026
  • Reviewed and evaluated performance of Board, Committees and Independent Directors
  • Reviewed policy on terms and conditions for appointment of Independent Directors
  • Reviewed implementation of SEBI-PIT Regulations and functioning of structural digital database
  • Reviewed Related Party Transactions undertaken in accordance with SEBI (LODR) Regulations
  • Took on record Annual Secretarial Compliance Report issued by CS Ajay Suman Shrivastava (CP No.: 3479) for FY 2025-26 under Regulation 24A of SEBI-LODR
  • Took note of CEO and CFO Certification under Regulation 17(8) of SEBI (LODR)
  • Took note of minutes of meeting of Independent Directors on Board Evaluation held on 9th February 2026
  • Approved re-appointment of M/s. Boppudi & Associates, Chartered Accountants as Internal Auditor for 2026-27
  • Approved general authorization to directors for legal, statutory matters and filing E-Forms with ROC and other regulatory compliances
  • Reviewed and adopted revised policy on related party transactions
  • Reviewed and adopted revised Policy for determining materiality of events or information
  • Reviewed and took note of legal matters pending, including NCLAT/SAT/Local Court matters

Audited Financial Results for Quarter and Year Ended 31 March 2026

Income Statement (Figures in Lakhs)

Quarter Ended 31.03.2026 (Audited)

  • Revenue from Operations: ₹0.00
  • Other Income: ₹0.07
  • Total Income: ₹0.07
  • Employee Benefit Expenses: ₹2.76
  • Finance Costs: ₹4.10
  • Depreciation: ₹0.00
  • Other Expenses: ₹3.44
  • Total Expenses: ₹10.30
  • Loss Before Tax: ₹(10.23)
  • Tax Expenses: ₹0.00
  • Loss for the Period: ₹(10.23)
  • Earnings Per Share (Basic & Diluted): ₹(0.04)

Year Ended 31.03.2026 (Audited)

  • Revenue from Operations: ₹0.00
  • Other Income: ₹0.30
  • Total Income: ₹0.30
  • Employee Benefit Expenses: ₹10.68
  • Finance Costs: ₹4.14
  • Depreciation: ₹0.00
  • Other Expenses: ₹22.66
  • Total Expenses: ₹37.48
  • Loss Before Tax: ₹(37.18)
  • Tax Expenses: ₹0.00
  • Loss for the Period: ₹(37.18)
  • Earnings Per Share (Basic & Diluted): ₹(0.14)

Comparative Figures (Year Ended 31.03.2025)

  • Revenue from Operations: ₹0.00
  • Other Income: ₹0.27
  • Total Income: ₹0.27
  • Employee Benefit Expenses: ₹9.67
  • Finance Costs: ₹0.65
  • Depreciation: ₹1.01
  • Other Expenses: ₹19.66
  • Total Expenses: ₹30.99
  • Loss Before Tax: ₹(30.72)
  • Loss for the Period: ₹(30.72)
  • Earnings Per Share: ₹(0.12)

Capital Structure

  • Paid-up Equity Share Capital (Face value ₹10 each): ₹2506.56 lakhs (unchanged from previous periods)
  • Other Equity: ₹(2276.50) lakhs as at 31.03.2026 (₹(2239.32) lakhs as at 31.03.2025)

Cash Flow Statement for Year Ended 31 March 2026

  • Net Loss before tax: ₹(37.18) lakhs
  • Adjustments for depreciation: ₹0.00 lakhs (₹1.01 lakhs in FY25)
  • Provision for doubtful debts: ₹1.76 lakhs (₹1.84 lakhs in FY25)
  • Operating profit before working capital changes: ₹(35.42) lakhs
  • Net cash used in operating activities: ₹(36.92) lakhs (₹(46.57) lakhs in FY25)
  • Net cash from financing activities (short-term borrowings): ₹37.11 lakhs (₹46.26 lakhs in FY25)
  • Net increase in cash: ₹0.19 lakhs (₹(0.31) lakhs decrease in FY25)
  • Cash and cash equivalents at year-end: ₹0.94 lakhs (₹0.75 lakhs at beginning of year)

Audit Opinion

M/s Suryanarayana & Suresh, Chartered Accountants (Firm Registration No.: 006631S) issued an unmodified audit opinion on the standalone financial results. The audit was conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013.

Declaration

Managing Director Guduru Satyanarayana (DIN: 02051710) provided declaration that statutory auditors issued audit report with unmodified opinion on audited financial results for quarter and year ended 31 March 2026, in compliance with Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015.

Notes to Financial Results

  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Company engaged in construction of Residential Complexes (single business segment)
  • Chairman and Managing Director identified as Chief Operating Decision Maker (CODM)
  • Figures for quarter ended 31 March 2026 are balancing figures between audited full year and unaudited published year-to-date figures up to 31 December 2025
  • Previous periods' figures regrouped where necessary