Key Financial Figures (₹ in Lakhs)

Profit & Loss Statement

For the Year Ended 31st March, 2026 (Audited)

  • Total Income: ₹15.34 (Previous Year: ₹18.31)
  • Total Expenses: ₹12.44 (Previous Year: ₹9.18)
  • Profit/(Loss) before Tax: ₹2.90 (Previous Year: ₹9.13)
  • Tax Expense (Deferred Tax): ₹9.13 (Previous Year: ₹0.03)
  • Net Profit/(Loss) for the period: (₹6.23) i.e., Net Loss of ₹6.23 Lakhs (Previous Year: Net Profit of ₹9.09 Lakhs)
  • Earnings Per Share (Basic & Diluted): (₹0.02) (Previous Year: ₹0.03)

For the Quarter Ended 31st March, 2026 (Audited)

  • Total Income: ₹4.04
  • Total Expenses: ₹4.71
  • Profit/(Loss) before Tax: (₹0.67)
  • Tax Expense (Deferred Tax): ₹9.13
  • Net Profit/(Loss) for the period: (₹9.80) i.e., Net Loss of ₹9.80 Lakhs
  • Earnings Per Share (Basic & Diluted): (₹0.03)

Statement of Assets and Liabilities (as of 31st March, 2026)

  • Total Assets: ₹2,104.11 Lakhs (Previous Year: ₹2,230.46 Lakhs)
  • Equity Share Capital: ₹704.08 Lakhs (unchanged from previous year)
  • Other Equity: ₹388.51 Lakhs (Previous Year: ₹394.74 Lakhs)
  • Non-Current Borrowings: ₹240.41 Lakhs (unchanged)
  • Current Borrowings: ₹470.56 Lakhs (Previous Year: ₹873.70 Lakhs)
  • Trade Payables: ₹14.96 Lakhs (unchanged)
  • Other Current Liabilities: ₹285.58 Lakhs (Previous Year: ₹2.56 Lakhs)
  • Inventories: ₹404.90 Lakhs
  • Trade Receivables: ₹718.85 Lakhs
  • Cash and Cash Equivalents: ₹3.60 Lakhs (Previous Year: ₹16.13 Lakhs)
  • Other Current Assets: ₹574.00 Lakhs

Cash Flow Statement (Year Ended 31st March, 2026)

  • Net Cash from Operating Activities: ₹387.08 Lakhs (Previous Year: ₹9.06 Lakhs)
  • Net Cash from Investing Activities: ₹3.55 Lakhs (Previous Year: (₹0.24 Lakhs))
  • Net Cash from Financing Activities: (₹403.15 Lakhs) (Previous Year: (₹0.02 Lakhs))
  • Net Decrease in Cash and Equivalents: (₹12.52 Lakhs) (Previous Year: Increase of ₹8.79 Lakhs)

Auditor's Report Details

  • Auditor Firm: R A Gupta & Associates, Chartered Accountants (FRN: 128210W)
  • Signing Partner: CA. Prateek Rajes Gupta (Membership No. 168890)
  • Opinion: Unmodified opinion stating the financial results give a true and fair view.
  • Material Uncertainty Related to Going Concern: Auditors highlighted a significant uncertainty regarding the company's ability to continue as a going concern. This is based on there being no major business transactions and no employees employed for operations. Management has provided written representation that the situation is temporary and business will be carried on effectively in the near future. The financial statements have been prepared on a going concern basis pending resolution.
  • Key Audit Matter: The only key audit matter communicated was that a company loan was classified as an NPA. The company's premises, which was provided as collateral security, has been taken into possession by the bank. The company has vacated that property and shifted to a new place.

Board Meeting & Approval

  • The Board of Directors meeting was held on 29th May, 2026, commencing at 1:30 PM and concluding at 2:00 PM.
  • The Board inter alia approved the Standalone Audited Financial Results and the Statement of Assets and Liabilities for the quarter and year ended 31st March, 2026.
  • The results were reviewed and approved by the Board on 30th May, 2026.

Management Signatory

  • The documents were signed by Naresh Satyanarayan Saboo, Managing Director (DIN: 00297916).