The Board inter alia considered and approved the following items:

1. The Audited Financial Results for the quarter and financial year ended 31st March, 2026, together with the Auditor's Reports issued by the Statutory Auditors, M/s Lokesh Maheshwari & Associates (FRN: 020075C), including the Statement of Assets and Liabilities and the Statement of Cash Flows for the said period.

2. Declaration of an Unmodified opinion pursuant to Regulation 33(3)(d) of the SEBI Listing Regulations with respect to the Financial Results.

3. Appointment of M/s DCJ & Associates, Chartered Accountants (Firm Registration Number: 015039C), as the Internal Auditor of the Company for the Financial Year 2026-27, with effect from 28.05.2026.

Detailed Financial Results (Standalone)

Period: Quarter and Year ended March 31, 2026 (₹ in Lakhs)

| Particulars | Q4 FY26 (Audited) | Q3 FY26 (Unaudited) | Q2 FY26 (Unaudited) | Q1 FY26 (Unaudited) | FY26 (Audited) |

| Total Income | 1.28 | 1.00 | 2.13 | 3.78 | 8.19 |

| Total Expenses | 5.96 | 5.49 | 5.71 | 23.22 | 40.38 |

| Profit/(Loss) Before Tax | (4.68) | (4.49) | (3.58) | (19.44) | (32.19) |

| Tax Expense | - | - | - | - | - |

| Profit/(Loss) for the period | (4.68) | (4.49) | (3.58) | (19.44) | (32.19) |

| Earnings Per Share (Basic & Diluted) | (0.06) | (0.06) | (0.05) | (0.26) | (0.11) |

Statement of Assets and Liabilities (Standalone)

As of March 31, 2026 (Audited) (₹ in Lakhs)

| Particulars | 31.03.2026 | 31.03.2025 |

| Total Assets | 94.04 | 113.31 |

| Non-Current Assets | 8.20 | 104.70 |

| Property, Plant and Equipment | 1.20 | 1.20 |

| Other Non-Current Financial Assets | 7.00 | 103.50 |

| Current Assets | 94.04 | 113.31 |

| Trade Receivables | 70.00 | -* |

| Cash and Cash Equivalents | 14.94 | 7.43 |

| Other Current Financial Assets | 0.05 | -* |

| Other Current Assets | 0.85 | 1.18 |

| Total Liabilities | 1.45 | 1.28 |

| Current Liabilities | 1.45 | 1.28 |

| Other Current Financial Liabilities | 0.50 | 0.41 |

| Other Current Liabilities | 0.95 | 0.87 |

Cash Flow Statement (Standalone)

For the year ended March 31, 2026 (Audited) (₹ in Lakhs)

| Particulars | Amount |

| Net Cash from Operating Activities | (22.77) |

| Net Cash from Investing Activities | 30.28 |

| Net Cash from Financing Activities | - |

| Net Increase in Cash & Cash Equivalents | 7.51 |

| Opening Balance of Cash & Cash Equivalents | 7.43 |

| Closing Balance of Cash & Cash Equivalents | 14.94 |

Internal Auditor Appointment

  • Reason for change: Appointment.
  • Date of Appointment: 28.05.2026.
  • Term: Financial Year 2026-2027.
  • Brief Profile: M/s DCJ & Associates is a professionally managed firm established in 2009 by Mr. Dharam Chand Jain, with over 30 years of experience. The firm provides services in audit, taxation, GST, financial consultancy, project financing, and regulatory compliance. It is led by four partners and has a team of around 25 professionals, serving clients across manufacturing, trading, finance, IT, construction, education, and healthcare sectors.
  • Relationships between directors: Not applicable.

Auditor's Report Key Points

Auditor: M/s Lokesh Maheshwari & Associates, Chartered Accountants (FRN: 020075C)

  • Opinion: Unmodified opinion issued on the standalone financial results for the quarter and year ended March 31, 2026.
  • Basis for Opinion: Audit conducted in accordance with Standards on Auditing (SAs).
  • Emphasis of Matter: The auditors drew attention to management's representation that "the company is still a going concern entity because it is in process of identifying new plans to start the business of the company. Although the company has prepared its financial statements on a going concern basis."
  • Other Matter: The results for Q4 FY26 are the balancing figure between the audited full-year results and the published unaudited year-to-date figures up to Q3 FY26, which were subjected to a limited review.

Compliance Declaration

A separate declaration signed by Managing Director Meenal Shrirang Patwardhan (DIN: 09000788) was submitted to the BSE, confirming the issuance of an audit report with an unmodified opinion on the standalone audited financial results for the quarter and year ended 31st March 2026 by the statutory auditors, pursuant to Regulation 33(3)(d).