Limited Review Report

Pursuant to SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Nature of Disclosure: Limited review report and audited financial results for the quarter ended March 31, 2026 and year ended March 31, 2026, prepared in accordance with SEBI LODR Regulations, 2015.

Auditor Details: SMGA & Co., Chartered Accountants (Firm Registration No. 014671), New Delhi. Signed by Partner CS Shubh Narayan Singh (Membership No. 511932).

Auditor Opinion: Based on their review conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI, nothing has come to their attention that causes them to believe that the financial results:

  • Have not disclosed information required under Regulation 33 of SEBI LODR Regulations
  • Contain any material misstatement

The review provides moderate assurance but less than an audit, as it primarily involves inquiries and analytical procedures.

Financial Results (Rs. in Thousands)

Quarterly Performance (Q4 FY26 vs Q4 FY25):

  • Revenue from Operations: ₹1,211.27 (Q4 FY26) vs ₹2,298.11 (Q4 FY25)
  • Other Income/Receipts: ₹629.86 (Q4 FY26) vs ₹549.88 (Q4 FY25)
  • Total Revenue: ₹1,841.13 (Q4 FY26) vs ₹2,847.99 (Q4 FY25)
  • Total Expenses: ₹1,752.97 (Q4 FY26) vs ₹2,258.78 (Q4 FY25)
  • Purchase of Stock-in-Trade: ₹262.00
  • Employee Benefits Expense: ₹0.31
  • Depreciation and Amortization Expense: ₹0.31
  • Other Expenses: ₹637.07
  • Profit Before Tax: ₹88.16 (Q4 FY26) vs ₹589.20 (Q4 FY25)
  • Tax Expense: ₹409.33 (Current Tax: ₹1.39, Deferred Tax: ₹1.39)
  • Net Profit/(Loss) from Continuing Operations: (₹322.55) loss (Q4 FY26) vs ₹589.20 profit (Q4 FY25)
  • Earnings Per Share (EPS): (₹0.093) (Q4 FY26) vs ₹0.171 (Q4 FY25)

Annual Performance (FY26 vs FY25):

  • Revenue from Operations: ₹1,855,972.83 (FY26) vs ₹2,302,853.16 (FY25)
  • Total Revenue: ₹2,449.85 (FY26) vs ₹5,587.61 (FY25)
  • Total Expenses: ₹2,212.02 (FY26) vs ₹4,778.12 (FY25)
  • Profit Before Tax: ₹237.83 (FY26) vs ₹809.49 (FY25)
  • Tax Expense: ₹209.48 (Current Tax: ₹1.52, Deferred Tax: ₹1.52)
  • Net Profit from Continuing Operations: ₹26.83 (FY26) vs ₹598.49 (FY25)
  • Total Comprehensive Income: ₹1,051.18 (FY26) vs ₹598.49 (FY25)
  • Earnings Per Share (EPS): ₹0.008 (FY26) vs ₹0.173 (FY25)

Statement of Assets & Liabilities (as at March 31, 2026)

Assets (Rs. in Thousands):

Non-Current Assets: ₹33,334.73

  • Property, Plant and Equipment: ₹15.24
  • Financial Assets:
  • Loans: ₹24,111.63
  • Other Financial Assets: ₹500.00
  • Deferred Tax Assets (Net): ₹7.87
  • Other Non-Current Asset: ₹8,700.00

Current Assets: ₹6,416.28

  • Financial Assets:
  • Cash and Cash Equivalents: ₹1,144.81
  • Other Financial Assets: ₹5,234.76
  • Other Current Assets: ₹36.71
  • Current Tax Assets: ₹0.00

Total Assets: ₹39,752.00

Equity and Liabilities (Rs. in Thousands):

Equity: ₹39,342.64

  • Equity Share Capital: ₹34,500.00
  • Other Equity: ₹4,842.64

Current Liabilities: ₹408.37

  • Financial Liabilities:
  • Trade Payables: ₹30.73
  • Current Tax Liability (Net): ₹267.64
  • Other Current Liabilities: ₹110.00

Total Equity and Liabilities: ₹39,752.00

Additional Information

Company Details:

Capital Structure:

  • Paid-up Capital: ₹34,500,000
  • Equity shares of ₹10/- each
  • Listed on BSE & CSE

Accounting Standards: Financial statements prepared in accordance with Indian Accounting Standards (Ind AS) as notified by the Ministry of Corporate Affairs.

Signatories:

  • Varsha Jain, Director (DIN: 01704482)
  • Amit Gupta, Director & CFO (DIN: 00074483)