Financial Performance Summary

FY 2025-2026 Financial Results:

  • Total Income: ₹702.33 lakh (Previous year: ₹76.77 lakh)
  • Profit Before Interest, Depreciation & Tax: ₹111.84 lakh (Previous year: loss of ₹4.33 lakh)
  • Profit Before Tax: ₹108.59 lakh (Previous year: loss of ₹5.57 lakh)
  • Net Profit After Tax: ₹78.41 lakh (Previous year: loss of ₹6.09 lakh)
  • Earnings Per Share (Basic & Diluted): ₹0.75 (Previous year: loss of ₹0.06)
  • Revenue from Operations: ₹652.42 lakh (Previous year: ₹19.86 lakh)
  • Other Income: ₹49.90 lakh (Previous year: ₹56.91 lakh)

Key Financial Position Indicators (as of March 31, 2026):

  • Paid-up Share Capital: ₹1,047.34 lakh (10,473,447 equity shares of ₹10 each)
  • Cash and Cash Equivalents: ₹878.57 lakh
  • Total Assets: ₹1,964.22 lakh
  • Total Equity: ₹1,604.93 lakh
  • Current Ratio: 4.63 (Previous year: 18.34)
  • Net Profit Margin: 1,664.45% (Previous year: -2,802.21%)

Annual General Meeting Details

The 43rd Annual General Meeting will be held on Thursday, August 20, 2026, at 12:00 PM through Video Conferencing/Other Audio Visual Means to transact the following business:

Ordinary Business:

1. To receive, consider and adopt the Audited Financial Statements for FY 2025-2026 together with reports of Directors and Auditors

2. To reappoint Mrs. Sangeeta Sandhu (DIN: 00115443) as Director who retires by rotation

Special Business:

3. Reappointment of Secretarial Auditor: To reappoint M/s Kumar Rajesh & Associates as Secretarial Auditor for a continuous fixed term of 5 financial years from FY 2026-2027 to FY 2030-2031

4. Appointment of Independent Director: To appoint Mr. Parmjit Singh (DIN: 11807174) as Independent Director for a term of 5 years from July 20, 2026 to July 19, 2031

5. Revision in Remuneration: To approve revision in remuneration of Mr. Mandeep Sandhu, Managing Director, from ₹21,00,000 to ₹27,00,000 per annum effective April 1, 2026

Board and Management Changes

Director Appointments/Resignations:

  • Mrs. Jagrati Rathi appointed as Company Secretary and Compliance Officer effective August 11, 2025
  • Mr. Navneet Singh appointed as Chief Financial Officer effective January 9, 2026
  • Mr. Abhishek Kaushal and Mrs. Akriti Kaur Malhotra appointed as Independent Directors effective September 3, 2025 for 5 years
  • Mr. Anupam Dev and Mr. Sanjiv Kumar Taneja resigned as Independent Directors effective September 2, 2025

Current Board Composition (as of March 31, 2026):

  • Mr. Mandeep Sandhu (Chairman & Managing Director)
  • Mrs. Sangeeta Sandhu (Director)
  • Mr. Sunil Gupta (Independent Director)
  • Ms. Deepika Singh (Director)
  • Mr. Abhishek Kaushal (Independent Director)
  • Mrs. Akriti Kaur Malhotra (Independent Director)

Operational Highlights

Business Operations:

  • The company is engaged in dispute resolutions and deals in debts/claims/arbitration
  • Main business includes providing futuristic solutions for arbitration cases, recovery of disputed debts, and dealing in actionable claims
  • Registered as a Non-Banking Financial Company (NBFC) with Reserve Bank of India

Shareholding Pattern:

  • Promoter & Promoter Group: 68.49% (Individual/HUF: 18.57%, Bodies Corporate: 49.92%)
  • Public Shareholding: 31.51% (Individuals > ₹2 lakh: 30.36%, Others: 1.15%)
  • Dematerialized Shares: 99.94% of total share capital

Key Disclosures and Compliance

Statutory Appointments:

  • Statutory Auditors: M/s Mahesh Yadav & Co., Chartered Accountants (appointed until 44th AGM in 2027)
  • Internal Auditors: M/s S M P C & Associates
  • Secretarial Auditors: M/s Kumar Rajesh & Associates
  • Registrar and Share Transfer Agent: Beetal Financial & Computer Services (P) Ltd.

Corporate Governance:

  • The company has complied with corporate governance requirements under SEBI LODR Regulations
  • Board met 8 times during the year
  • All applicable policies (Whistle Blower, Remuneration, Risk Management, Related Party Transactions) are in place and available on company website

Related Party Transactions:

  • Rent paid to Moral Holdings Limited: ₹3.60 lakh
  • Remuneration to Mr. Mandeep Sandhu: ₹21.00 lakh
  • Reimbursement of tax expenses: ₹4.63 lakh to Mr. Mandeep Sandhu, ₹15.19 lakh to Varun Shaunik Sandhu
  • Cancellation of claims with Diana Euro Chem Private Limited (₹600 lakh) and V K Construction Co Pvt Ltd (₹14.50 lakh)

Dividend History:

  • Unpaid dividends for FY 2022-23 (declared June 26, 2023) to be transferred to IEPF on July 27, 2030
  • Unpaid dividends for FY 2023-24 (declared July 20, 2024) to be transferred to IEPF on August 27, 2031

Important Dates

  • AGM Date: August 20, 2026
  • Record Date: August 13, 2026
  • Register of Members Closure: August 14, 2026 to August 20, 2026 (both days inclusive)
  • Remote E-voting Period: August 17, 2026 (9:00 AM) to August 19, 2026 (5:00 PM)