Key Board Decisions

1. Approval of Audited Financial Results: The Board approved the Audited Financial Results of the Company for the half year and year ended on March 31, 2026, along with the statement of Assets & Liabilities as on that date. The Auditor's Report thereon was taken on record, furnished by the Statutory Auditor in compliance with Regulation 33 of SEBI LODR.

2. Audit Report Declaration: The Board declared that the Audit Report issued by Statutory Auditors on the Annual Financial Results for the year ended March 31, 2026, contained an unmodified opinion.

Trading Window Update

In accordance with SEBI (Prohibition of Insider Trading) Regulations, 2015 and the Company's code of conduct, the "Trading Window" for trading in the company's shares will open after 48 hours from the announcement of financial statements for Directors, Key Managerial Personnel, Designated Employees, and Connected persons as defined in the code.

Financial Results Highlights (Amounts in ₹ Lakhs)

Income Statement for Year Ended March 31, 2026:

  • Revenue from Operations: ₹11,627.17 (FY25: ₹8,880.54)
  • Other Income: ₹335.34 (FY25: ₹343.37)
  • Total Income: ₹11,962.50 (FY25: ₹9,223.91)
  • Total Expenses: ₹11,552.01 (FY25: ₹9,107.37)
  • Profit Before Tax: ₹410.50 (FY25: ₹116.54)
  • Total Tax Expenses: ₹105.89 (FY25: ₹30.76)
  • Profit After Tax: ₹304.61 (FY25: ₹85.78)
  • Basic EPS: ₹4.04 (FY25: ₹1.14)
  • Diluted EPS: ₹4.04

Half Year Performance (March 31, 2026):

  • Revenue from Operations: ₹9,072.57
  • Profit After Tax: ₹259.70
  • Basic EPS: ₹3.44

Balance Sheet as at March 31, 2026 (₹ Lakhs)

  • Paid-up Equity Share Capital: ₹754.51
  • Reserves & Surplus: ₹2,558.14
  • Total Liabilities: ₹9,420.58
  • Total Assets: ₹9,420.58

Cash Flow Statement for Year Ended March 31, 2026 (₹ Lakhs)

  • Net Cash Flow from Operating Activities: ₹923.57
  • Net Cash Used in Investing Activities: ₹(43.46)
  • Net Cash Used in Financing Activities: ₹(635.57)
  • Net Increase in Cash: ₹244.54
  • Cash and Cash Equivalents at year-end: ₹311.06

Auditor's Report Details

M/S AY & Company, Chartered Accountants (FRN: 020829C), represented by Partner Arpit Gupta (M.No. 421544), issued an unmodified audit opinion on the financial results. The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of Companies Act, 2013.

Additional Notes

1. The financial results were reviewed by the Audit Committee and approved by the Board on May 25, 2026.

2. No investor complaints were received/pending as of March 31, 2026.

3. Previous year figures have been regrouped/reclassified/restated where necessary to conform to current year classification.

Regulatory Compliance Declaration

A separate declaration pursuant to Regulation 33(3)(d) of SEBI LODR was submitted by Director Hemant C Bhagat, confirming the issuance of the audit report with unmodified opinion.