Board Meeting Outcomes

The Board of Directors meeting held on May 28, 2026 (5:30 PM to 6:00 PM) approved:

1. Audited Financial Results along with Auditors Report for Q4 and year ended March 31, 2026

2. Re-appointment of M/s. VKMG & Associates, LLP as Secretarial Auditors for FY2026-2027, based on Audit Committee recommendation

Financial Performance Highlights (₹ in lakhs)

Quarter Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹25 lakhs
  • Other Income: Not specified
  • Total Revenue: ₹25 lakhs
  • Total Expenses: ₹993 lakhs (including Premium on Debenture Redemption write-off of ₹988 lakhs)
  • Loss before tax: ₹(968) lakhs
  • Loss for the period: ₹(968) lakhs
  • Basic and Diluted EPS: ₹(48.39) per share of ₹10 each

Year Ended March 31, 2026 (Audited):

  • Total Revenue: ₹58 lakhs
  • Total Expenses: ₹1,004 lakhs (including Premium on Debenture Redemption write-off)
  • Loss before tax: ₹(945) lakhs
  • Loss for the year: ₹(945) lakhs
  • Basic and Diluted EPS: ₹(47.26) per share of ₹10 each

Comparative Financials (₹ in lakhs)

Quarter Comparisons:

  • Q4 FY26: Loss ₹(968) lakhs vs Q4 FY25: Loss ₹(112) lakhs
  • Q3 FY26: Profit ₹9 lakhs (Unaudited)

Half-Year Comparisons:

  • H2 FY26: Loss ₹(959) lakhs vs H1 FY25: Loss ₹(442) lakhs

Balance Sheet Position (as at March 31, 2026)

  • Paid-up Equity Share Capital: ₹200 lakhs (unchanged from previous year)
  • Other Equity: Negative ₹(8,606) lakhs (FY25: Negative ₹(7,660) lakhs)
  • Total Equity: Negative ₹(8,406) lakhs (FY25: Negative ₹(7,460) lakhs)
  • Long Term Borrowings: ₹10,388 lakhs (FY25: ₹7,420 lakhs)
  • Total Assets: ₹2,552 lakhs (FY25: ₹522 lakhs)
  • Cash & Cash Equivalents: ₹4 lakhs (FY25: ₹1 lakh)

Significant Accounting Treatment

  • Premium on Debenture Redemption written off: ₹988 lakhs in Q4 FY26
  • The company has only one operating segment, hence segment reporting under IND AS 108 not applicable

Debenture Redemption Updates

1. Series A Debentures: ₹30 crores with redemption premium of ₹37.20 crores extended to March 31, 2028, with additional redemption premium of ₹26.88 crores

2. Series B Debentures: ₹5 crores with redemption premium of ₹2.00 crores extended to March 31, 2028, with additional redemption premium of ₹2.80 crores

Cash Flow Statement (Year ended March 31, 2026)

  • Net cash from operating activities: ₹4 lakhs
  • Net cash from investing activities: Not specified
  • Net cash from financing activities: Not specified
  • Net increase in cash: ₹3 lakhs
  • Opening cash balance: ₹1 lakh
  • Closing cash balance: ₹4 lakhs

Additional Information

  • Company registration: CIN L17120MH1949PLC007731