Board Meeting Details

The Board of Directors meeting was held on May 30, 2026, commencing at 12:30 PM and concluding at 16:45 PM. The Board noted/approved: (1) Audited Financial Results for quarter and year ended March 31, 2026; (2) Auditor's Report on Financial Results with unmodified opinion; (3) Declaration regarding Audit Report with Unmodified Opinion.

Financial Results Highlights (₹ in Lakhs, except EPS)

Quarterly Performance (Q4 FY26 vs Q4 FY25)

  • Total Income: ₹3,482.83 (vs ₹252.03 in Q4 FY25)
  • Profit Before Tax: ₹2,159.35 (vs loss of ₹168.85 in Q4 FY25)
  • Profit for Period: ₹2,501.19 (vs loss of ₹223.95 in Q4 FY25)
  • Basic EPS: ₹12.24 (vs loss per share of ₹1.10 in Q4 FY25)

Annual Performance (FY26 vs FY25)

  • Revenue from Operations: ₹4,070.88 (vs ₹1,476.84 in FY25)
  • Total Income: ₹4,178.61 (vs ₹1,889.08 in FY25)
  • Profit Before Tax: ₹1,561.35 (vs loss of ₹155.91 in FY25)
  • Profit for Year: ₹1,113.69 (vs loss of ₹224.40 in FY25)
  • Basic EPS: ₹5.45 (vs loss per share of ₹1.10 in FY25)
  • Total Comprehensive Income: ₹1,615.65 (vs loss of ₹971.27 in FY25)

Expense Breakdown (FY26)

  • Finance Cost: ₹972.21
  • Employee Benefits Expense: ₹34.21
  • Depreciation & Amortization: ₹20.07
  • Other Expenses: ₹520.33

Tax Expenses (FY26)

  • Current Tax: ₹556.17
  • Deferred Tax: ₹(108.51)

Capital Structure

  • Paid-up Equity Share Capital: ₹2,044.25 lakhs (unchanged from previous year)
  • Reserves: ₹1,911.35 lakhs (vs ₹295.68 lakhs previous year)

Emphasis of Matter

The auditor highlighted that management has decided to show Income from Share Trading as Net gain/(Loss) on Trading of shares in the Statement of Profit & Loss, with closing stock of such shares classified under Inventories, due to substantial increase in share trading volume.

Cash Flow Statement (FY26)

  • Cash from Operating Activities: ₹(1,834.86) lakhs (negative due to inventory buildup)
  • Cash from Investing Activities: ₹712.74 lakhs (mainly from sale of shares)
  • Cash from Financing Activities: ₹(744.95) lakhs (repayment of short-term borrowings)
  • Net Change in Cash: ₹(10.42) lakhs
  • Cash at End of Year: ₹18.76 lakhs

Balance Sheet Highlights (as of March 31, 2026)

  • Total Assets: ₹11,973.26 lakhs
  • Financial Assets: ₹11,502.25 lakhs (mainly investments)
  • Financial Liabilities: ₹7,457.93 lakhs (including borrowings of ₹4,688.28 lakhs)
  • Equity: ₹3,955.56 lakhs

Notes to Financial Results

1. Revenue Composition: Revenue from operations comprises Trading in Shares & NBFC activities related Income.

2. Labour Codes Impact: The company is evaluating the impact of newly implemented Labour Codes but does not foresee significant impact due to fewer employees.

3. NBFC Classification: The company is classified under "Base Layer" pursuant to RBI's Scale Based Regulations for NBFCs.

4. Prior Period Adjustment: Write backs of ₹1,303.57 lakhs shown in Other income against impairment of financial instruments for Q4 FY25 kept unchanged.

5. Accounting Policy Change: Income from Share Trading now shown as Net gain/(Loss) on Trading of shares with closing stock classified as Inventories.

6. Previous Figures: Figures for previous periods audited by erstwhile auditors and relied upon.