Key Decisions and Approvals

The Board of Directors meeting was held on Friday, May 29, 2026, commencing at 3:30 PM and concluding at 5:40 PM.

1. Approval of Audited Financial Results

  • The Board approved the Standalone Audited Financial Results for the fourth quarter and financial year ended March 31, 2026, pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015.
  • Statutory auditors M/s Singla Tayal & Co, Chartered Accountants (Firm Registration No. 000882N) issued an audit report with an unmodified opinion on the standalone financial results.
  • A declaration confirming the unmodified opinion on audited financial results, signed by the Chief Financial Officer, was submitted.

2. Dividend Recommendation

  • The Board did not recommend any dividend for the financial year 2025-26.

3. Appointment of Internal Auditors

  • The Board approved the appointment of M/s Sanjeev Meenu & Co, Chartered Accountants, as internal auditors for the financial year 2026-27, based on the recommendation of the Audit Committee.
  • The appointment was made pursuant to Section 138 of the Companies Act, 2013 and rules thereunder.
  • Brief particulars: Mr. Sanjeev Aganwal is the proprietor, a member of ICAI since 1998, and the firm offers auditing, taxation, advisory, and corporate finance services.

Financial Results Highlights (Standalone)

Income Statement (₹ in Lakhs)

  • Q4 FY26 (Audited): Total Income: ₹2,403.94; Net Profit: ₹337.12
  • FY26 (Audited): Total Income: ₹7,678.20; Net Profit: ₹793.13
  • Revenue from Operations: FY26: ₹7,412.89 (FY25: ₹7,337.10)
  • Other Income: FY26: ₹265.31 (FY25: ₹253.69)
  • Total Expenses: FY26: ₹6,698.33 (FY25: ₹6,296.86)
  • Profit Before Tax: FY26: ₹979.87 (FY25: ₹1,293.93)
  • Tax Expense: FY26: ₹186.74 (FY25: ₹399.96)
  • Earnings Per Share (EPS): Basic and Diluted FY26: ₹17.01

Balance Sheet Highlights (as of March 31, 2026)

  • Total Assets: ₹10,308.74 Lakhs
  • Equity Share Capital: ₹466.29 Lakhs
  • Reserves: ₹6,796.37 Lakhs
  • Total Equity: ₹7,262.66 Lakhs
  • Non-current Liabilities: ₹717.60 Lakhs
  • Current Liabilities: ₹2,028.48 Lakhs

Cash Flow Statement (FY26)

  • Net cash flow from operating activities: (₹120.86) Lakhs
  • Net cash flow from investing activities: (₹242.20) Lakhs
  • Net cash flow from financing activities: ₹662.76 Lakhs
  • Net decrease in cash and cash equivalents: (₹0.48) Lakhs
  • Cash and cash equivalents at year-end: ₹50.74 Lakhs

Additional Information

  • The company operates in a single segment: Lubrication Systems.
  • Previous period figures have been regrouped/reclassified for comparability.
  • The financial results are available on the company's website (www.cenlub.in) and BSE website (www.bseindia.com).
  • The Audit Committee reviewed the financial results on May 29, 2026, before Board approval.