Key Financial Results (₹ in Lakhs)
Quarter Ended March 31, 2026 (Audited):
- Revenue from Operations: ₹1.58
- Other Income: ₹0.07
- Total Income: ₹1.65
- Total Expenses: ₹3.19
- Loss Before Tax: ₹(1.53)
- Tax Expense: ₹0.09
- Net Loss for the Period: ₹(1.62)
- Basic/Diluted EPS: ₹(0.08)
Year Ended March 31, 2026 (Audited):
- Revenue from Operations: ₹6.32
- Other Income: ₹4.93
- Total Income: ₹11.25
- Total Expenses: ₹10.35
- Profit Before Tax: ₹0.90
- Tax Expense: ₹0.23
- Net Profit for the Year: ₹0.67
- Basic/Diluted EPS: ₹0.03
Balance Sheet Position as at March 31, 2026 (₹ in Lakhs)
- Total Assets: ₹139.03
- Non-Current Assets: ₹48.12 (Fixed Assets: ₹1.04, Investments: ₹40.29, Deferred Tax Assets: ₹6.79)
- Current Assets: ₹90.91 (Cash & Cash Equivalents: ₹0.62, Short-Term Loans & Advances: ₹79.00, Other Current Assets: ₹11.29)
- Share Capital: ₹195.00
- Reserves & Surplus: ₹(57.56)
- Total Equity: ₹137.44
- Non-Current Liabilities: ₹1.10
- Current Liabilities: ₹0.49
Cash Flow Statement for Year Ended March 31, 2026 (₹ in Lakhs)
- Net Cash from Operating Activities: ₹(12.79)
- Net Cash from Investing Activities: ₹11.24
- Net Cash from Financing Activities: ₹0.00
- Net Decrease in Cash: ₹(1.55)
- Cash at Beginning of Year: ₹2.16
- Cash at End of Year: ₹0.61
Audit Opinion
MAKK & Co, Chartered Accountants (FRN: 117246W) issued an unmodified opinion on the financial statements. The audit report confirmed:
- No pending litigations impacting financial statements
- No long-term contracts with material foreseeable losses
- No amounts required to be transferred to Investor Education and Protection Fund
- No fraud reported or detected during the year
- Adequate internal financial controls system in place
Additional Information
- The company had a cash loss of ₹17,170 during the current year
- Paid-up equity share capital: ₹195.00 lakhs (Face Value ₹10 each)
- The company has not declared or paid any dividend during the year
- No statutory auditor resignation during the year