Financial Results - Standalone (₹ in Lakhs)

Quarterly Performance:

  • Q4 FY26 (Mar 2026): Revenue from operations ₹211.72, Other income ₹160.13, Total income ₹371.85, Profit before tax ₹94.04, Net profit ₹94.04
  • Q3 FY25 (Dec 2025): Revenue from operations ₹28.61, Other income ₹114.00, Total income ₹142.61, Loss before tax ₹(442.79), Net loss ₹(442.79)
  • Q4 FY25 (Mar 2025): Revenue from operations ₹1,081.86, Other income ₹108.21, Total income ₹1,190.07, Profit before tax ₹358.35, Net profit ₹265.61

Annual Performance:

  • FY26: Revenue from operations ₹686.95, Other income ₹494.86, Total income ₹1,181.81, Loss before tax ₹(786.85), Net loss ₹(786.85)
  • FY25: Revenue from operations ₹2,045.55, Other income ₹448.23, Total income ₹2,493.78, Profit before tax ₹43.17, Net profit ₹32.00

Key Financial Metrics:

  • Earnings per share (basic & diluted): FY26 ₹(0.19), FY25 ₹0.01
  • Paid-up equity share capital: ₹4,227.35 lakh (unchanged)
  • Other equity: ₹9,602.26 lakh (FY25: ₹11,190.26 lakh)
  • Exceptional items: ₹30.10 lakh provision for doubtful debts (write-back)

Audit Opinion

Qualified opinion from H. Rajen & Co., Chartered Accountants with following qualifications:

1. Lack of proper documents, supporting evidence for current financial assets (loans and advances) of ₹7,677.93 lakh in Note 9, impacting ability to verify provisioning

2. Trade payables, trade receivables, and other financial liabilities subject to confirmation with unascertainable impact

3. Ongoing SEBI investigation with final output pending and unknown financial impact

4. Company not maintaining books of accounts in software with Edit Log feature as required under Companies (Accounts) Rules, 2014

Board Decisions

1. Approved audited standalone and consolidated financial results for quarter and year ended March 31, 2026

2. Initiated procedure for separation of subsidiaries, primarily Cressanda Consumers Private Limited

3. Fixed Annual General Meeting date for September 30, 2026

4. Other routine matters

Cash Flow Statement (Standalone)

  • Net cash from operating activities: ₹(501.36) lakh (FY25: ₹(421.69) lakh)
  • Net cash from investing activities: ₹487.40 lakh (FY25: ₹(335.71) lakh)
  • Net cash from financing activities: ₹0 (FY25: ₹751.59 lakh)
  • Net decrease in cash: ₹(13.96) lakh (FY25: ₹(5.80) lakh)
  • Closing cash balance: ₹8.29 lakh (FY25: ₹22.25 lakh)

Consolidated Financial Highlights

  • Total assets: ₹28,618.57 lakh (FY25: ₹34,182.50 lakh)
  • Total equity: ₹14,457.07 lakh (FY25: ₹17,273.67 lakh)
  • Consolidated net loss: ₹790.12 lakh
  • Subsidiaries included: Cressanda Analytica Services, Cressanda Retail Solution, Cressanda E-Platform, Cressanda Consumers, Cressanda Renewable Energy Solutions