Key Financial Figures (Standalone)

Income Statement (₹ lakhs)

  • Revenue from operations: Q4 FY26: ₹714.60, FY26: ₹4,861.42 (FY25: ₹5,097.45)
  • Other Income: Q4 FY26: ₹20.50, FY26: ₹177.09 (FY25: ₹153.88)
  • Total Income: Q4 FY26: ₹735.09, FY26: ₹5,038.51 (FY25: ₹5,251.34)
  • Net Profit before tax: Q4 FY26: ₹33.21, FY26: ₹416.34 (FY25: ₹437.46)
  • Tax Expense: Q4 FY26: ₹8.36, FY26: ₹105.73 (FY25: ₹124.28)
  • Net Profit after tax: Q4 FY26: ₹24.85, FY26: ₹310.61 (FY25: ₹313.18)
  • EPS Basic: Q4 FY26: ₹0.20, FY26: ₹2.48 (FY25: ₹2.64)
  • EPS Diluted: Q4 FY26: ₹0.16, FY26: ₹2.00 (FY25: ₹2.39)

Balance Sheet (₹ lakhs)

  • Paid-up equity share capital: ₹1,252.90 (unchanged)
  • Reserves: ₹2,929.72 (FY25: ₹2,619.10)
  • Cash and cash equivalents: ₹47.45 (includes seized amount of ₹5.87 lakhs)

Audit Qualifications

Basis for Qualified Opinion

  • Cash and cash equivalents of ₹47.45 lakhs includes ₹5.87 lakhs seized by an Investigating Agency in connection with an investigation not related to business operations
  • No provision made for seized amount during current year or previous year
  • Had provision been recognized:
  • Q4 FY26 PBT would reduce to ₹27.34 lakhs (from reported ₹33.21 lakhs)
  • FY26 PBT would reduce to ₹410.47 lakhs (from reported ₹416.34 lakhs)
  • FY26 Net Profit would reduce to ₹304.74 lakhs (from reported ₹310.61 lakhs)
  • EPS would reduce to ₹2.43 (from reported ₹2.48)

Impact on Financials (Quantified)

| Particulars | Reported (₹ lakhs) | Adjusted (₹ lakhs) |

| Net Profit | 310.61 | 304.74 |

| Total Assets | 4,908.17 | 4,902.30 |

| Total Liabilities | 4,908.17 | 4,902.30 |

| Networth | 4,182.62 | 4,176.75 |

| EPS | 2.48 | 2.43 |

Corporate Guarantee

  • Company serves as corporate guarantor for SBI term loan availed by Constronics Energy Solution Private Limited

Subsidiary Information

  • On 03rd May 2025, acquired 100% interest in Constronics Energy Solutions Private Limited for consideration of ₹1,00,000
  • Acquisition of 10,000 shares (9,999 held by Constronics Infra Limited, 1 share nominally held by Mr. P. Sureshkumar on behalf of company)
  • Constronics Energy Solutions Private Limited pledged its 30% shares for SBI term loan

Consolidated Financials (₹ lakhs)

  • Revenue: FY26: ₹4,861.42 (FY25: ₹5,097.45)
  • Net Profit after tax: FY26: ₹282.02 (FY25: ₹313.18)
  • EPS Basic: FY26: ₹2.25 (FY25: ₹2.64)
  • EPS Diluted: FY26: ₹1.81 (FY25: ₹2.39)
  • Consolidated Networth: ₹4,154.02

Consolidated Audit Impact

  • Had provision been recognized for seized amount:
  • Consolidated FY26 PBT would reduce to ₹372.26 lakhs (from reported ₹378.13 lakhs)
  • Consolidated Net Profit would reduce to ₹276.15 lakhs (from reported ₹282.02 lakhs)
  • Consolidated EPS would reduce to ₹2.20 (from reported ₹2.25)

Cash Flow Statement (Standalone)

  • Net cash from operating activities: ₹537.76 lakhs (FY25: negative ₹2,620.77 lakhs)
  • Net cash used in investing activities: negative ₹1,184.08 lakhs (FY25: negative ₹75.34 lakhs)
  • Net cash used in financing activities: negative ₹14.94 lakhs (FY25: positive ₹2,891.30 lakhs)
  • Net decrease in cash: negative ₹661.26 lakhs

Dates and Approvals

  • Board Meeting Date: 29th May 2026
  • Auditor's Report Date: 29th May 2026
  • Filing Date: 12th June 2026
  • Results reviewed by Audit Committee and approved by Board of Directors

Additional Notes

  • Financial results prepared in compliance with IND AS
  • No investor complaints received or pending for the quarter
  • Figures of previous period regrouped/reclassified where necessary
  • The qualified opinion was also reported in the audit report for year ended 31st March 2025