Key Financial Figures (₹ in Lakhs)

Quarterly Performance (Standalone):

  • Income from Operations: ₹0.00 (compared to ₹1,171.27 in Q1 FY2026 and ₹27,941.66 in Q4 FY2026)
  • Total Expenses: ₹18.34 (compared to ₹1,162.38 in Q1 FY2026 and ₹27,978.77 in Q4 FY2026)
  • Employees Benefit Expenses: ₹2.36
  • BSE Annual Fees: ₹3.25
  • Other Expenses: ₹12.57
  • Depreciation & Amortization: ₹0.16
  • Loss before tax: ₹(18.34) (compared to profit of ₹8.89 in Q1 FY2026 and loss of ₹(37.11) in Q4 FY2026)
  • Tax Expenses: ₹0.01 (Deferred tax)
  • Net Loss for the period: ₹(18.39) (compared to profit of ₹8.89 in Q1 FY2026 and loss of ₹(37.79) in Q4 FY2026)
  • Total Comprehensive Income: ₹(18.39)

Earnings Per Share (Face value of ₹10 each):

  • Basic EPS: ₹(0.04) (compared to ₹0.16 in Q1 FY2026 and ₹(0.09) in Q4 FY2026)
  • Diluted EPS: ₹(0.04) (compared to ₹0.16 in Q1 FY2026 and ₹(0.09) in Q4 FY2026)

Capital Structure:

  • Paid-up Equity Share Capital: ₹546.83 lakhs (unchanged)
  • Other Equity excluding Revaluation Reserves: Negative ₹(340.30) lakhs as of previous accounting year end

Segment-wise Performance (Standalone)

The company operates in two segments: Tobacco Products and FMCG Products.

Quarter Ended June 30, 2026:

  • Net Sales/Income from Operations: ₹0.00 for both segments
  • Segment Results:
  • Tobacco Products: Loss of ₹(18.34)
  • FMCG Products: ₹0.00
  • Total Segment Loss: ₹(18.34)
  • Segment Assets: ₹31,398.63 lakhs total
  • Tobacco Products: ₹5,455.64 lakhs
  • FMCG Products: ₹25,450.03 lakhs
  • Unallocable: ₹492.96 lakhs
  • Segment Liabilities: ₹29,075.96 lakhs total
  • Tobacco Products: ₹4,766.91 lakhs
  • FMCG Products: ₹23,550.83 lakhs
  • Unallocable: ₹758.22 lakhs

Board Meeting Outcomes

The Board of Directors meeting held on August 13, 2026 (4:00 PM to 4:30 PM) approved:

1. Unaudited Standalone Financial Results for the quarter ended June 30, 2026

2. Loan from Director of the Company

3. Related Party Transaction for the quarter ending June 30, 2026

Operational Highlights

Note 8 to the financial statements explains that the company did not undertake any trading activities in its edible oil trading business during the quarter ended June 30, 2026. The trading activity remained subdued due to prevailing conditions in domestic and international edible oil markets. The company adopted a cautious approach considering market conditions and commercial viability of transactions.

Auditor's Review

L K Ajmera & Associates, Chartered Accountants (Firm regn no. 137051W) issued a limited review report with unmodified opinion. They emphasized the matter regarding suspended trading activities in the edible oil business but concluded that this does not modify their review opinion.

Management Declaration

Shubham Chaudhary, Managing Director (DIN: 09298013), declared that the statutory auditors have issued a limited review report with unmodified opinion on the quarterly unaudited standalone financial results.