Key Quantitative Figures

  • Revenue from Operations: ₹1,060.42 lakh (FY26) vs ₹939.09 lakh (FY25)
  • Total Revenue: ₹1,061.67 lakh (FY26) vs ₹946.06 lakh (FY25)
  • Profit Before Tax: ₹25.63 lakh (FY26) vs ₹27.18 lakh (FY25)
  • Profit After Tax: ₹19.14 lakh (FY26) vs ₹20.35 lakh (FY25)
  • Earnings Per Share: ₹0.54 (FY26) vs ₹0.57 (FY25)
  • Total Assets: ₹1,595.11 lakh (March 31, 2026) vs ₹1,609.28 lakh (March 31, 2025)
  • Equity Share Capital: ₹356.47 lakh (3,600,000 shares of ₹10 each)
  • Borrowings: ₹245.97 lakh (FY26) vs ₹261.11 lakh (FY25)

Dates of Action

  • AGM Date: September 29, 2026 at 12:30 PM through Video Conferencing
  • Register of Members Closure: September 23, 2026 to September 29, 2026 (both days inclusive)
  • Cut-off Date for E-voting: September 22, 2026
  • E-voting Period: September 26, 2026 to September 28, 2026
  • Board Meetings Held: May 30, 2025; August 13, 2025; November 10, 2025; February 13, 2026
  • Report Date: August 28, 2026 (Directors' Report)
  • Audit Report Date: May 30, 2026

Parties Involved

  • Stock Exchanges: BSE Limited, The Calcutta Stock Exchange Ltd (suspended)
  • Registrar & Share Transfer Agent: Niche Technologies Pvt. Limited
  • Statutory Auditors: Agarwal Mahesh Kumar & Co., Chartered Accountants (FRN: 319154E)
  • Secretarial Auditor: CS Somnath Ganguly (ACS: 12702, CP: 4663)
  • Bankers: Axis Bank Ltd., State Bank of India
  • Scrutinizer for E-voting: Shri Somnath Ganguly, Practicing Company Secretary

Financial and Operational Impact

  • Dividend: No dividend recommended for FY26 due to lower profits
  • Reserves: No transfers to reserves during the year
  • Business: No change in nature of business during the year
  • Material Changes: No material changes and commitments affecting financial position occurred between year-end and report date
  • Related Party Transactions: All transactions were at arm's length and in ordinary course of business
  • Internal Controls: Company maintains adequate internal control systems commensurate with business size and operations
  • Human Resources: 103 permanent employees; harmonious industrial relations

Capital Structure Impact

  • No change in share capital during the year
  • Promoter holding: Vivek Baid (23.98%), Cindrella Financial Services Ltd (31.07%), Venus Baid (2.48%), Sangita Devi Baid (3.50%)

Cash Flow Implications

  • Cash Flow from Operations: ₹231.54 lakh (FY26) vs ₹117.87 lakh (FY25)
  • Cash Flow from Investing: (₹160.88 lakh) (FY26) vs (₹148.69 lakh) (FY25)
  • Cash Flow from Financing: (₹63.59 lakh) (FY26) vs ₹47.17 lakh (FY25)
  • Net Increase in Cash: ₹7.07 lakh (FY26) vs ₹16.35 lakh (FY25)
  • Cash and Cash Equivalents: ₹37.33 lakh (March 31, 2026) vs ₹30.25 lakh (March 31, 2025)

Key Financial Ratios (Change YoY)

  • Current Ratio: 1.86 (FY26) vs 2.69 (FY25) - decreased 44.58%
  • Debt Equity Ratio: 0.22 (FY26) vs 0.22 (FY25) - decreased 2.12%
  • Return on Equity: 1.71% (FY26) vs 1.75% (FY25) - decreased 2.32%
  • Inventory Turnover Ratio: 1.73 (FY26) vs 1.62 (FY25) - increased 6.42%
  • Trade Receivables Turnover Ratio: 14.67 (FY26) vs 19.51 (FY25) - decreased 33.00%
  • Net Profit Ratio: 1.80% (FY26) vs 2.17% (FY25) - decreased 20.11%
  • Return on Capital Employed: 1.77% (FY26) vs 3.58% (FY25) - decreased 102.13%

Corporate Governance

  • Board Composition: 4 Directors (1 Managing Director, 1 Non-Executive Director, 2 Independent Directors)
  • Board Meetings: 4 meetings held during the year
  • Committee Meetings: Audit Committee, Nomination and Remuneration Committee, and Stakeholders' Relationship Committee met regularly
  • Whistle-Blower Policy: In place for reporting unethical behavior or fraud
  • Code of Conduct: Affirmed compliance by board members and senior management

Auditor Reports

  • Statutory Auditors: No qualifications, reservations, or adverse remarks in audit report
  • Secretarial Auditor: No qualifications, except for delays in filing certain statutory forms with MCA
  • Internal Financial Controls: Adequate and operating effectively as per auditor report

Other Disclosures

  • Unclaimed Dividend: Details provided for dividends declared in 2022-23, 2023-24, and 2024-25 with due dates for transfer to IEPF
  • Green Initiative: Documents sent electronically to shareholders with registered email addresses
  • Dematerialization: Securities can be transferred only in dematerialized form as per SEBI regulations
  • Corporate Social Responsibility: Not applicable to the company
  • Sexual Harassment: No complaints received during the year