Financial Performance Highlights

  • Revenue from operations (net): ₹1.81 crore for FY26 (₹4.54 crore in FY25)
  • Other Income: ₹0.43 crore for FY26 (₹0.0041 crore in FY25)
  • Total Revenue: ₹1.85 crore for FY26 (₹4.54 crore in FY25)
  • Total Expenses: ₹30.16 crore for FY26 (₹45.00 crore in FY25)
  • Loss before tax: ₹11.61 crore for FY26 (Profit of ₹0.04 crore in FY25)
  • Net Loss: ₹11.91 crore for FY26 (Net Profit of ₹0.65 crore in FY25)
  • Cash Losses: ₹58.63 lakh incurred in FY26 (no cash loss in immediately preceding financial year)
  • Basic/Diluted EPS: (₹0.67) for FY26 (₹0.02 in FY25)

Balance Sheet Position (as at March 31, 2026)

  • Total Equity and Liabilities: ₹32.63 crore (₹33.18 crore in FY25)
  • Shareholders' Funds: ₹24.09 crore (₹25.28 crore in FY25)
  • Non-current Liabilities: ₹5.41 crore (₹5.53 crore in FY25)
  • Current Liabilities: ₹3.13 crore (₹2.37 crore in FY25)
  • Total Assets: ₹32.63 crore (₹33.18 crore in FY25)
  • Non-current Assets: ₹8.78 crore (₹9.39 crore in FY25)
  • Current Assets: ₹23.85 crore (₹23.80 crore in FY25)
  • Cash and Bank Balances: ₹0.84 crore (₹0.93 crore in FY25)

Auditor's Opinion

M.C. Ranganathan & Co., Chartered Accountants issued an unmodified opinion stating that the standalone financial statements give a true and fair view of the company's state of affairs as at March 31, 2026, and of the loss and cash flows for the year ended on that date.

Key Disclosures from CARO 2020 Report

1. Property, Plant and Equipment: Proper records maintained, title deeds of immovable properties held in company's name, no revaluation during year

2. Statutory Dues: Regular in depositing undisputed statutory dues except for delays in TDS deposits

3. Disputed Statutory Dues:

  • Service Tax: ₹8.01 crore for FY2008-09 to 2012-13 pending with CIT(A)
  • GST: ₹0.07 crore for FY2018-19 pending with CTO

4. Loans & Advances: No loans, guarantees, or advances given to companies, firms, LLPs or other parties

5. Deposits: No deposits accepted from public

6. Fraud: No fraud noticed or reported during the year

7. Related Party Transactions: Compliant with sections 177 and 188 of Companies Act, 2013

8. Internal Audit: Not required as per Section 138 of Companies Act, 2013

9. Cash Flow: Net cash flow from operating activities ₹0.41 crore (negative ₹3.91 crore in FY25)

Governance and Compliance

  • Board meeting held on May 29, 2026 approved financial results
  • Results disseminated on company website: https://www.diksattransworldlimited.in/investor_relations.php?invesid=2
  • No directors disqualified as on March 31, 2026
  • No dividend declared during the year
  • Company uses accounting software with audit trail feature operational throughout the year

Additional Declaration

Separate declaration confirming Auditor's Reports on Financial Statements and Results for FY 2025-26 are unmodified and without any qualifications, pursuant to Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015.