Financial Results Overview

Standalone Audited Financial Results for Year Ended March 31, 2026

  • Net Loss after tax: ₹35.81 lakh (compared to net profit of ₹90.52 lakh in FY25)
  • Total Revenue: ₹111.97 (all from other income, with zero revenue from operations)
  • Total Expenses: ₹35.81 lakh (primarily consisting of other expenses of ₹32.64 lakh and employee benefit expense of ₹3.17 lakh)
  • Earnings Per Share (Basic & Diluted): -₹1.69 (compared to ₹4.28 in FY25)
  • Paid-up Equity Share Capital: ₹211.50 lakh (face value of ₹10 each)

Quarterly Results (Q4 FY26)

  • Net Loss after tax: ₹2.06 lakh
  • Total Revenue: ₹111.97
  • Total Expenses: ₹2.06 lakh
  • EPS (Basic & Diluted): -₹0.10

Discontinued Operations

The financial results pertain entirely to discontinued operations, with no revenue generated from operations during the period. The company recognized profit on sale of property, plant and equipment and other income totaling ₹111.97.

Cash Flow Statement

For Year Ended March 31, 2026

  • Net cash flow from Operating Activities: -₹35.52 lakh
  • Net cash used in Financing Activities: -₹26.00 lakh (primarily from decrease in borrowings)
  • Net decrease in Cash and Cash Equivalents: ₹9.52 lakh
  • Opening Cash Balance: ₹11.00 lakh
  • Closing Cash Balance: ₹1.48 lakh

Audit Report Details

GMK Associates, Chartered Accountants (FRN: 0069455), issued an unmodified opinion on the standalone financial results. The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013.

Emphasis of Matter

The auditors drew attention to:

1. Notes regarding preparation of Ind AS financial statements on a realizable value basis

2. Notes regarding absence of confirmation of balances

The impact of these matters could not be determined due to uncertainties, but the opinion was not modified.

Additional Information

The company has one reportable segment as per Ind AS 108 "Operating Segments".

The figures for the corresponding previous period have been regrouped/reclassified wherever necessary to make them comparable.