The Statutory Auditor, Deepak Jindal & Co., provided an unmodified opinion on the financial results. A declaration pursuant to Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015 was also submitted regarding the unmodified opinion.

Financial Performance (Rupees in Lakhs)

Quarter Ended March 31, 2026 (Audited) vs March 31, 2025 (Audited):

  • Revenue from Operations (Net): ₹75.09 (vs ₹93.20 in Q4 FY25)
  • Total Income: ₹75.09 (vs ₹93.20 in Q4 FY25)
  • Total Expenses: ₹87.28
  • Profit/(Loss) before tax: (₹12.19) (vs ₹(0.55) in Q4 FY25)
  • Tax Expense: (₹3.30) for current tax, (₹3.29) for deferred tax, (₹0.01) for MAT credit
  • Profit/(Loss) for the period: (₹8.89) (vs ₹(0.41) in Q4 FY25)
  • Total Comprehensive Income: (₹8.89) (vs ₹(0.41) in Q4 FY25)
  • Basic and Diluted EPS: (₹0.09) (vs ₹(0.00) in Q4 FY25)

Year Ended March 31, 2026 (Audited) vs March 31, 2025 (Audited):

  • Revenue from Operations (Net): ₹199.69 (vs ₹170.17 in FY25)
  • Total Income: ₹199.69 (vs ₹170.17 in FY25)
  • Total Expenses: ₹977.00
  • Profit/(Loss) before tax: ₹4.02 (vs ₹4.85 in FY25)
  • Tax Expense: ₹0.92 for current tax, ₹0.92 for deferred tax, ₹0.00 for MAT credit, ₹0.29 for earlier years
  • Profit/(Loss) for the period: ₹3.10 (vs ₹3.29 in FY25)
  • Total Comprehensive Income: ₹3.10 (vs ₹3.29 in FY25)
  • Basic and Diluted EPS: ₹0.03
  • Paid up Equity Share Capital (Face value ₹10/- per share): ₹953.22

Balance Sheet Position as of March 31, 2026 (Audited) vs March 31, 2025 (Audited)

Assets (Rupees in Lakhs):

  • Total Assets: ₹1,378.17 (vs ₹1,375.04)
  • Non-Current Assets: ₹131.87 (unchanged)
  • Property, plant and equipment: ₹0.08 (unchanged)
  • Investments: ₹122.03 (unchanged)
  • Other financial assets: ₹9.70 (unchanged)
  • Deferred Tax assets: ₹0.02 (unchanged)
  • Other non-current assets: ₹0.05 (unchanged)
  • Current Assets: ₹1,246.30 (vs ₹1,243.16)
  • Inventory: ₹1,093.67 (vs ₹1,086.86)
  • Trade receivables: ₹126.37 (vs ₹129.89)
  • Cash and cash equivalents: ₹0.29 (vs ₹1.36)
  • Other current assets: ₹25.97 (vs ₹25.05)

Equity and Liabilities (Rupees in Lakhs):

  • Total Equity: ₹1,372.61 (vs ₹1,369.51)
  • Equity share capital: ₹961.72 (unchanged)
  • Other equity: ₹410.89 (vs ₹407.79)
  • Current Liabilities: ₹5.56 (vs ₹5.53)
  • Trade payables: ₹0.95 (vs ₹3.28)
  • Other financial liabilities: ₹4.04 (vs ₹1.31)
  • Current tax liabilities: ₹0.57 (vs ₹0.93)

Cash Flow Statement for Quarter Ended March 31, 2026 (Audited) vs March 31, 2025 (Audited)

  • Net Cash From Operating Activities: (₹1.07) (vs ₹0.61)
  • Net Cash From Investing Activities: ₹0.00
  • Net Cash From Financing Activities: Not quantified
  • Net Increase/(Decrease) in Cash: (₹1.07)
  • Opening Cash: ₹1.37 (vs ₹0.76)
  • Closing Cash: ₹0.30 (vs ₹1.37)