Board Meeting Details

The Board of Directors meeting was held on Wednesday, 12th August, 2026. The meeting commenced at 5:00 p.m. and concluded at 6:15 p.m.

Board Approvals and Considerations

1. The Board considered and approved the Unaudited Financial Results for the first quarter ended 30th June, 2026 along with the Limited Review Report issued by the Statutory Auditors of the Company.

2. The Board took note of the Internal Audit Report received from M/s. Srimal Jain & Co., Chartered Accountants, Internal Auditors of the Company for the financial year ended 31st March, 2026.

Financial Results for Quarter Ended June 30, 2026

Revenue Breakdown:

  • Interest Income: ₹22.81 lakh
  • Dividend: ₹0.04 lakh
  • Net Gain on Fair Value: ₹0.19 lakh
  • Revenue from Operations: ₹23.00 lakh
  • Other Income: Not applicable (shown as "-")
  • Total Revenue: ₹23.00 lakh

Expenses Breakdown:

  • Finance cost: ₹1.03 lakh
  • Net Loss on Fair Value Change: ₹2.77 lakh
  • Impairment of Financial Instruments: ₹4.13 lakh
  • Employee benefits expense: ₹2.48 lakh
  • Listing fees: Not applicable (shown as "-")
  • Other Expenses: Not separately quantified
  • Total Expenses: ₹12.64 lakh

Profitability:

  • Profit before exceptional items and tax: ₹10.36 lakh
  • Exceptional Items: Not applicable
  • Profit before tax: ₹10.36 lakh

Tax Expense:

  • Current Tax: ₹2.87 lakh
  • Tax adjustment of Earlier Years: Not applicable
  • Deferred Tax: ₹(0.26) lakh (credit)
  • Total Tax Expense: ₹2.61 lakh

Net Result:

  • Profit for the period: ₹7.75 lakh
  • Other Comprehensive Income: Not applicable
  • Total Comprehensive Income for the period: ₹7.75 lakh

Capital Structure:

  • Paid-up Equity Share Capital (Face Value ₹10/- each): ₹350.00 lakh
  • Other Equity: Not separately quantified in results

Earnings Per Share (Not annualized):

  • Basic EPS: ₹0.22
  • Diluted EPS: ₹0.22

Comparative Figures

Previous Quarter (Q4 FY2026) Comparison:

  • Q1 FY2027 Profit: ₹7.75 lakh vs Q4 FY2026 Loss: ₹(11.05) lakh
  • Q1 FY2027 Revenue: ₹23.00 lakh vs Q4 FY2026 Revenue: ₹25.05 lakh
  • Q1 FY2027 EPS: ₹0.22 vs Q4 FY2026 EPS: ₹(0.32)

Year-ago Quarter (Q1 FY2026) Comparison:

  • Q1 FY2027 Profit: ₹7.75 lakh vs Q1 FY2026 Profit: ₹11.25 lakh
  • Q1 FY2027 Revenue: ₹23.00 lakh vs Q1 FY2026 Revenue: ₹27.29 lakh
  • Q1 FY2027 EPS: ₹0.22 vs Q1 FY2026 EPS: ₹0.32

Auditor Review

The unaudited financial results were reviewed by MGSA & COMPANY, Chartered Accountants (Firm Registration No.: 022481C). CA Mukesh Sharma (Partner, Membership No. 310542) issued the limited review report which concluded that nothing came to their attention suggesting material misstatement or non-compliance with regulatory requirements.

Document Signatories

  • Yogesh Sharma, Company Secretary & Compliance Officer (digitally signed)
  • Jitendra Kumar Goyal, Managing Director (DIN: 00468744)
  • CA Mukesh Sharma, Partner of MGSA & COMPANY

Availability of Results

The reviewed financial results are available on the Company's website (www.decillion.co.in) and on the websites of BSE Limited (www.bseindia.com) and Calcutta Stock Exchange (www.cse-india.com).