Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended 31st March 2026 and Financial Year ended 31st March 2026

Nature of Filing / Announcement: Outcome of Board of Directors' Meeting - Standalone Financial Results and Dividend Declaration

Audit Opinion:

Unmodified Opinion issued by M/s Kanodiya Sanyal & Associates, Chartered Accountants

Key Financial Highlights [₹ in Lakhs except EPS]:

Standalone Results:

Quarter Ended 31.03.2026 vs 31.03.2025:

  • Revenue from Operations: ₹1,433 vs ₹2,027 (29.3% decrease YoY)
  • Total Income: ₹1,464 vs ₹2,260 (35.2% decrease YoY)
  • Net Profit: ₹1,377 vs ₹2,293 (39.9% decrease YoY)
  • EPS: ₹4.26 vs ₹7.09 (39.9% decrease YoY)

Financial Year Ended 31.03.2026 vs 31.03.2025:

  • Revenue from Operations: ₹6,068 vs ₹6,553 (7.4% decrease YoY)
  • Total Income: ₹6,235 vs ₹7,143 (12.7% decrease YoY)
  • Net Profit: ₹5,440 vs ₹10,827 (49.8% decrease YoY)
  • EPS: ₹16.73 vs ₹33.49 (50.0% decrease YoY)
  • Other Equity: ₹1,12,705 vs ₹99,511 (13.3% increase YoY)

Revenue Breakdown for FY26:

  • Interest Income: ₹11 lakhs
  • Dividend Income: ₹476 lakhs
  • Net gain on fair value changes: ₹5,951 lakhs
  • Other Income: ₹167 lakhs

Expenses for FY26:

  • Employees Benefits Expenses: ₹27 lakhs
  • Depreciation & Amortisation Expense: ₹2 lakhs
  • Other Expenses: ₹31 lakhs
  • Total Expenses: ₹60 lakhs

Tax Expense for FY26:

  • Current Tax: ₹100 lakhs
  • Deferred Tax: ₹665 lakhs
  • Income Tax related to earlier years: ₹0 lakhs
  • Net Tax Expenses: ₹765 lakhs

Other Comprehensive Income for FY26:

  • Items that will not be reclassified to profit or loss: ₹8,150 lakhs
  • Total Comprehensive Income for the year: ₹13,560 lakhs

Balance Sheet Position as at 31.03.2026:

  • Paid up Equity Share Capital: ₹3,233 lakhs (Face Value ₹10/- each)
  • Other Equity: ₹1,12,705 lakhs
  • Total Assets: ₹1,27,601 lakhs
  • Total Liabilities and Equity: ₹1,27,601 lakhs

Cash Flow Statement for FY26:

  • Net Cash flow from operating activities: (₹145) lakhs
  • Net Cash flow from investing activities: ₹510 lakhs
  • Net Cash flow from financing activities: (₹365) lakhs
  • Net Increase/(decrease) in Cash and Cash Equivalents: ₹0 lakhs

Segment-wise Performance:

The Company operates in one segment i.e. investment in shares and providing loans, hence segment reporting is not applicable as per SEBI Circular.

Corporate Actions:

  • The Board has recommended a Final Dividend of 14.7% i.e. ₹1.47 per equity share for the Financial Year 2025-26
  • Dividend is subject to approval of shareholders in the ensuing Annual General Meeting

Other Significant Information:

  • Other Comprehensive Income includes fair value gains on investments in equity shares of Jindal India Power Limited amounting to ₹870 lakhs for the current quarter and ₹9,210 lakhs for the current financial year
  • The fair valuation was determined based on valuation report issued by an IBBI-registered valuer
  • The new Labour Codes effective from 21.11.2025 have been assessed, with incremental impact not material during the current year
  • The figures for the quarter ended 31.03.2026 are the balancing figures between audited figures for the full financial year and unaudited published year-to-date figures up to 31.12.2025