Chandrima Mercantiles Limited submitted its standalone unaudited financial results for the quarter ended 30th June, 2026 (Q1 FY2027) to BSE Limited pursuant to SEBI Circular No SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated 31st December, 2024.
Financial Performance (Quarterly Comparison)
- Revenue from operations: ₹71.35 lakh (Q1 FY2027) vs ₹397.45 lakh (Q4 FY2026) vs ₹440.71 lakh (Q1 FY2026)
- Other income: ₹0.01 lakh (Q1 FY2027) vs ₹0.00 lakh (Q4 FY2026) vs ₹0.00 lakh (Q1 FY2026)
- Total Income: ₹71.36 lakh (Q1 FY2027) vs ₹397.45 lakh (Q4 FY2026) vs ₹440.71 lakh (Q1 FY2026)
Expenses Breakdown
- Purchases: ₹41.16 lakh (Q1 FY2027) vs ₹2,666.01 lakh (Q4 FY2026) vs ₹291.86 lakh (Q1 FY2026)
- Changes in inventories: ₹14.02 lakh (Q1 FY2027) vs ₹(2,199.12) lakh (Q4 FY2026) vs ₹99.48 lakh (Q1 FY2026)
- Employee benefits expense: ₹1.17 lakh (Q1 FY2027) vs ₹1.17 lakh (Q4 FY2026) vs ₹0.85 lakh (Q1 FY2026)
- Other expenses: ₹8.41 lakh (Q1 FY2027) vs ₹67.63 lakh (Q4 FY2026) vs ₹6.86 lakh (Q1 FY2026)
- Total Expenses: ₹64.76 lakh (Q1 FY2027) vs ₹535.69 lakh (Q4 FY2026) vs ₹399.07 lakh (Q1 FY2026)
Profitability Metrics
- Profit/(Loss) before tax: ₹6.60 lakh profit (Q1 FY2027) vs ₹(138.24) lakh loss (Q4 FY2026) vs ₹41.64 lakh profit (Q1 FY2026)
- Tax expense: ₹1.66 lakh (Q1 FY2027) vs ₹81.45 lakh (Q4 FY2026) vs ₹0.00 lakh (Q1 FY2026)
- Profit/(Loss) for the period: ₹4.94 lakh profit (Q1 FY2027) vs ₹(219.69) lakh loss (Q4 FY2026) vs ₹41.64 lakh profit (Q1 FY2026)
Capital Structure
- Paid up equity share capital (Face value of ₹1 each): ₹3,331.70 lakh (Q1 FY2027 and Q4 FY2026)
- Paid up equity share capital (Face value of ₹10 each): ₹2,221.13 lakh (Q1 FY2026)
Earnings Per Share
- Basic EPS: ₹0.00 (Q1 FY2027) vs ₹(0.07) (Q4 FY2026) vs ₹(3.47) (Q1 FY2026)
- Diluted EPS: ₹0.00 (Q1 FY2027) vs ₹(0.08) (Q4 FY2026) vs ₹(3.47) (Q1 FY2026)
Annual Comparison (Year Ended 31st March, 2026)
- Revenue from operations: ₹7,753.63 lakh
- Other income: ₹25.29 lakh
- Total Income: ₹7,778.92 lakh
- Total Expenses: ₹7,278.83 lakh
- Profit before tax: ₹500.09 lakh
- Tax expense: ₹99.77 lakh
- Profit for the period: ₹400.32 lakh
- Other Comprehensive Income: ₹(702.89) lakh
- Total Comprehensive Income: ₹(411.03) lakh
Auditor's Review Report
M A A K & Associates (Chartered Accountants, FRN: 135024W) conducted a limited review of the results as per Regulation 33 of SEBI LODR Regulations, 2015. The review was conducted in accordance with SRE 2410 issued by ICAI.
Qualified Opinion:
- The auditors were not provided with balance confirmations or details for trade receivables, trade payables, and loans and advances receivables/payables shown in the books of accounts
- In the absence of these details, the auditors were unable to confirm the balances and nature of transactions
Emphasis of Matter:
- The closing stock has been calculated and certified by management only
- The auditors were not provided with the basis of calculation for closing stock
Compliance Statements
- Statement on Deviation or Variation: Not Applicable
- Format for Disclosing Outstanding Default: Not Applicable as there is no default in payment of outstanding loans/revolving facilities/unlisted debt securities
- Format for Disclosure of Related Party Transactions: Not Applicable
- Statement on Impact of Audit Qualifications: Not Applicable
Additional Information
- The financial results were prepared in accordance with Indian Accounting Standards prescribed under Section 133 of the Companies Act, 2013
- Prepared in compliance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and SEBI circular dated 5th July 2016
- Previous period figures have been reclassified/regrouped wherever considered necessary
- Earnings per share calculated using weighted average number of shares
- The IND AS compliant corresponding figures of the previous year have not been subject to review