Reason for Revision

The company submitted revised financial results due to an inadvertent and unintentional omission of the listed entity's name in the original Auditor's Report. The company stated there was no mala fide intention behind this omission.

Financial Results Overview

Income Statement (INR in Lakhs)

Quarter Ended March 31, 2026:

  • Revenue from operations: ₹29.75
  • Other income: ₹0.48
  • Total income: ₹30.23
  • Total expenses: ₹90.55
  • Loss before tax: ₹(60.32)
  • Net loss for the quarter: ₹(60.32)
  • Total comprehensive loss: ₹(60.32)
  • Basic and diluted EPS: ₹(0.55)

Year Ended March 31, 2026:

  • Revenue from operations: ₹353.69
  • Other income: ₹1.29
  • Total income: ₹354.98
  • Total expenses: ₹594.76
  • Loss before tax: ₹(239.78)
  • Net loss for the year: ₹(239.78)
  • Total comprehensive loss: ₹(239.78)
  • Basic and diluted EPS: ₹(2.19)

Comparative Figures (Year Ended March 31, 2025):

  • Total income: ₹196.30
  • Net loss: ₹(70.85)
  • Basic and diluted EPS: ₹(0.82)

Expense Breakdown (Year Ended March 31, 2026)

  • Purchase of traded goods: ₹352.76
  • Employee benefits expense: ₹12.68
  • Finance costs: ₹2.17
  • Depreciation and amortization expense: ₹23.70
  • Other expenses: ₹203.45

Capital Structure

  • Paid-up equity share capital (face value ₹10 per share): ₹1,095.03 lakhs as of March 31, 2026 (increased from ₹861.53 lakhs as of March 31, 2025)
  • Other equity: ₹(370.28) lakhs as of March 31, 2026 (negative position)

Subsidiary Information

The consolidated financial results include the financial results of subsidiary Clenon Properties Private Limited, which reported:

  • Total assets: ₹5.95 lakhs as at March 31, 2026
  • Total revenue: Nil for quarter and year ended March 31, 2026
  • Total net profit after tax: Nil
  • Total comprehensive income: Nil
  • No cash inflow for the year ended March 31, 2026

Cash Flow Statement (Year Ended March 31, 2026)

  • Net cash flow from operating activities: ₹(116.66) lakhs
  • Net cash flow from investing activities: ₹(3.66) lakhs
  • Net cash flow from financing activities: ₹134.89 lakhs
  • Net increase in cash and cash equivalents: ₹14.57 lakhs
  • Cash and cash equivalents at year-end: ₹181.73 lakhs

Balance Sheet Position (As at March 31, 2026)

Assets:

  • Non-current assets: ₹1,149.99 lakhs
  • Property, plant and equipment: ₹74.62 lakhs
  • Other non-current assets: ₹1,075.36 lakhs
  • Current assets: ₹270.69 lakhs
  • Cash and cash equivalents: ₹181.73 lakhs
  • Other current assets: ₹88.96 lakhs
  • Total assets: ₹1,420.68 lakhs

Equity and Liabilities:

  • Equity: ₹724.76 lakhs
  • Equity share capital: ₹1,095.03 lakhs
  • Other equity: ₹(370.28) lakhs
  • Non-current liabilities: ₹683.24 lakhs (borrowings)
  • Current liabilities: ₹12.69 lakhs
  • Total equity and liabilities: ₹1,420.68 lakhs

Approval and Audit Details

  • Financial results reviewed by Audit Committee and approved by Board of Directors on May 30, 2026
  • Statutory auditors TRM & Associates issued unqualified audit opinion
  • Auditor's report signed by Partner Telukuntla Rammurthy (Membership No. 024789)
  • Financial statements prepared in accordance with Indian Accounting Standards (Ind AS)

Additional Information

  • Figures for previous periods have been regrouped or reclassified where necessary
  • Comparative quarter figures represent balancing figures between year-to-date and previously published quarterly figures
  • Results available on BSE India website (www.bseindia.com) and company website (www.clenon.com)