Financial Performance Summary

FY 2025-26 Financial Results (Amounts in ₹ thousands):

  • Profit before Interest, Depreciation & Tax: ₹72.39
  • Interest: Nil
  • Profit before Depreciation & Tax: ₹72.39
  • Depreciation: ₹327.60
  • Profit/(Loss) before Tax: (₹255.21)
  • Tax Expense: ₹111.11 (Deferred tax)
  • Profit/(Loss) after Tax: (₹144.11)
  • Other Comprehensive Income/(Loss): (₹8,676.12)
  • Total Comprehensive Income/(Loss): (₹8,820.23)
  • Surplus brought forward: ₹83,405.05
  • Surplus carried to Balance Sheet: ₹74,584.82

Comparison with Previous Year (FY 2024-25):

  • Previous year Profit before Tax: ₹4,453.66
  • Previous year Profit after Tax: ₹5,048.88
  • Previous year Total Comprehensive Income: (₹1,277.58)

Key Financial Position as at March 31, 2026:

  • Total Assets: ₹136,012.94 thousand
  • Non-Current Assets: ₹75,975.44 thousand
  • Property, Plant & Equipment: ₹1,285.03 thousand
  • Investment Property: ₹6,778.40 thousand
  • Investments: ₹31,576.21 thousand
  • Loans: ₹19,225.00 thousand
  • Current Assets: ₹60,037.50 thousand
  • Inventories: ₹155.24 thousand
  • Trade Receivables: ₹10,285.82 thousand
  • Cash & Cash Equivalents: ₹45,066.75 thousand
  • Total Equity: ₹127,580.82 thousand
  • Share Capital: ₹29,942.25 thousand (2,984,600 equity shares of ₹10 each)
  • Other Equity: ₹97,638.57 thousand
  • Total Liabilities: ₹8,432.12 thousand

Annual General Meeting Details

  • 37th AGM Date: Monday, September 28, 2026
  • Time: 10:00 AM
  • Venue: "Sarda Sadan", 382/1B, Hemanta Mukhopadhyay Sarani (Keyatala Lane), Kolkata - 700 029

Agenda Items:

1. Adoption of Audited Balance Sheet as at March 31, 2026, Statement of Profit & Loss for the year ended, together with Directors' and Auditors' Reports

2. Re-appointment of Sri Gopal Das Sarda (DIN: 00565666) who retires by rotation

Record Date and Book Closure:

  • Record Date: September 21, 2026
  • Book Closure: September 22, 2026 to September 28, 2026 (both days inclusive)

E-Voting Details:

  • Voting Period: September 25, 2026 (10:00 AM) to September 27, 2026 (5:00 PM)
  • Scrutinizer: Mr. Babu Lal Patni, Practicing Company Secretary (Membership No. FCS 2304)

Director Information

Director Seeking Re-appointment:

  • Name: Sri Gopal Das Sarda
  • DIN: 00565666
  • Date of Birth: November 10, 1956
  • First Appointment: November 10, 1989
  • Qualification: Commerce Graduate
  • Expertise: Business Development
  • Shares Held: 179,512 shares
  • Other Directorships: Nil in public companies

Key Managerial Personnel:

  • Whole-time Director: Sri Gopal Das Sarda
  • Promoter Non-Executive Director: Sri Aditya Sarda
  • Independent Directors: Sri Sudip Kundu, Smt Sathy Sadeesh Kumar
  • CFO: Sri Anup Kumar Saha
  • Company Secretary: Smt Neetu Khandelwal

Operational Highlights

  • Business Performance: Subdued business during the year resulted in lower sales compared to previous year with margins under pressure
  • Foreign Exchange:
  • Earnings in Foreign Currency: Nil
  • Expenditure in Foreign Currency: ₹34,868.63 thousand
  • CIF Value of Imports: ₹33,188.10 thousand
  • Segment Reporting: Primary segments are Textiles, Automobile Parts, and Financial Activities
  • Employee Strength: 6 permanent employees as of March 31, 2026

Capital Structure

  • No change in authorized, issued, subscribed, and paid-up share capital during the year
  • No issuance of equity shares, preference shares, or convertible securities
  • No bonus shares, sweat equity, or shares with differential rights issued

Dividend and Reserves

  • No dividend recommended for the year to conserve resources for working capital requirements
  • No amount transferred to reserves

Auditor Appointments

Statutory Auditors:

  • Firm: M/s. R C Jhawer & Co., Chartered Accountants
  • Registration No.: 310068E
  • Tenure: From 33rd AGM (September 15, 2022) till conclusion of 38th AGM
  • Opinion: Unmodified opinion on financial statements

Secretarial Auditor:

  • Name: Ms. Dipika Jain, Company Secretary
  • Membership No.: A50343
  • Opinion: Unmodified opinion with no qualifications

Internal Auditor:

  • Firm: M/s KM Tapuria & Co., Chartered Accountants
  • Registration No.: 314043E

Corporate Governance

  • Corporate governance provisions of SEBI (LODR) Regulations, 2015 not applicable as paid-up capital and net worth below threshold limits
  • Board evaluation conducted for performance assessment
  • Code of Conduct implemented for directors and management personnel
  • Vigil Mechanism/Whistle Blower Policy in place
  • No complaints received under POSH Act during the year

Related Party Transactions

  • All related party transactions conducted at arm's length basis in ordinary course of business
  • Key transactions:
  • Loans given to Aahana Commerce Pvt Ltd: ₹46,000 thousand
  • Loans given to BKV Infracon Pvt Ltd: ₹5,000 thousand
  • Rent received from Aahana Commerce Pvt Ltd: ₹1,620 thousand
  • Sales to Aahana Commerce Pvt Ltd: ₹4,687 thousand

Significant Orders and Material Changes

  • No significant material orders passed by regulators or courts impacting going concern status
  • No material changes affecting financial position between year-end and report date
  • No change in nature of business

Risk Management

  • Risk Management Policy adopted by Board of Directors
  • Adequate internal financial controls in place and operating effectively
  • No reportable material weakness in internal controls observed

Listing Details

  • Equity shares listed on BSE Limited (Stock Code: 526574)
  • Listing fees for FY 2026-27 paid to BSE Ltd

Important Dates and Compliance

  • Financial Year: April 1, 2025 to March 31, 2026
  • Board Meeting Dates during FY: May 28, 2025; June 21, 2025; August 7, 2025; November 6, 2025; February 10, 2026
  • Audit Committee Meetings: 4 meetings held during the year
  • Stakeholders' Relationship Committee Meetings: 2 meetings held during the year

Other Disclosures

  • CSR: Provisions not applicable to the company
  • Deposits: No public deposits accepted during the year
  • Benami Property: No proceedings initiated or pending under Benami Transactions Act
  • Crypto Currency: No trading or investment in crypto or virtual currency
  • Wilful Defaulter: Not declared wilful defaulter by any bank/financial institution

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