Ganesh Holdings FY26 Profit ₹26L, Proposes Capital Increase

Revenue from Operations: ₹45.57 lacs (FY26) vs ₹8.86 lacs (FY25)
Total Expenses: ₹19.57 lacs (FY26) vs ₹38.91 lacs (FY25)
Profit/(Loss) Before Tax: ₹26.00 lacs profit (FY26) vs ₹(30.08) lacs loss (FY25)
Profit/(Loss) After Tax: ₹26.00 lacs (FY26) vs ₹(30.08) lacs (FY25)
Other Comprehensive Income: ₹(9.97) lacs (FY26) vs ₹6.18 lacs (FY25)
Total Comprehensive Income: ₹16.03 lacs (FY26) vs ₹(23.90) lacs (FY25)
Earnings Per Share (Basic & Diluted): ₹1.80 (FY26) vs ₹(4.92) (FY25)
Authorised Share Capital: ₹100.00 lacs (10,00,000 equity shares of ₹10 each)
Paid-up Share Capital: ₹89.10 lacs (8,91,000 equity shares of ₹10 each)
Other Equity: ₹590.93 lacs (31-Mar-2026) vs ₹574.90 lacs (31-Mar-2025)
Cash & Cash Equivalents: ₹332.33 lacs (31-Mar-2026) vs ₹1.86 lacs (31-Mar-2025)
Total Investments (at fair value/cost): ₹325.30 lacs (31-Mar-2026) vs ₹667.26 lacs (31-Mar-2025)
Financial Liabilities: ₹2.60 lacs (31-Mar-2026) vs ₹5.65 lacs (31-Mar-2025)

Financial Year: 1st April 2025 to 31st March 2026
Board Meeting for Results: 16th April 2026
AGM Date: 30th September 2026 at 11:00 A.M.
Book Closure: 24th September 2026 to 30th September 2026 (both days inclusive)
E-Voting Period: 26th September 2026 (9:00 A.M.) to 29th September 2026 (5:00 P.M.)
Cut-off date for E-Voting: 23rd September 2026

Stock Exchange: BSE Limited
Statutory Auditors: M/s Sanjive Radhey & Co., Chartered Accountants (Firm Regn. No. 009959C)
Secretarial Auditor: M/s. Pankaj S Desai, Company Secretaries (Membership no. ACS 3398)
Scrutinizer for E-Voting: Mr. Pankaj S. Desai
RTA (Registrar & Transfer Agent): MUFG Intime India Pvt. Ltd.
Bankers: DCB Bank, Canara Bank
Key Management Personnel: Smt. Lalitha Ranka (Chairperson & MD), Shri Aditya Mishra (CFO), Shri Banwari Lal Saini (CS & Compliance Officer)

Capital Increase: To broad base the Capital Structure and meet funding requirements to enable the company to issue further shares.
Investment Activity: The principal business is investment in shares, securities, mutual funds, and giving loans. During the year, income was earned by selling mutual fund investments and new investments were made in NCPs and MLDs of other companies.

Profitability: Turnaround to profit in FY26 primarily due to redemption of investments (realized gain of ₹45.54 lacs on mutual funds) and a wider investment base.
Liquidity: Significant increase in cash balance due to redemption of mutual fund investments.
Investments: Portfolio changed from primarily mutual funds (₹667.26 lacs in FY25) to a mix of mutual funds (₹58.92 lacs) and unquoted instruments (₹266.38 lacs in MLDs of AAFSPL and CCPS of Zepto Ltd) in FY26.
Capital Structure: Proposal to increase authorized share capital by ₹50 lacs will allow for future fundraising. No change in paid-up capital during FY26.
Dividend: No dividend recommended for FY26 to strengthen the financial position.

The proposal to increase authorized capital from ₹1.00 Crore to ₹1.50 Crore, if approved, will not immediately dilute holdings but will create room for future issuance of up to 6,09,000 new equity shares.
The paid-up capital remained unchanged at ₹89.10 lacs (8,91,000 shares).

Operating Activities: Net cash used of ₹(1.54) lacs.
Investing Activities: Net cash generated of ₹332.02 lacs, primarily from redemption of investments.
Financing Activities: No cash flow from financing activities in FY26.
Net Increase in Cash: ₹330.47 lacs, leading to a closing cash balance of ₹332.33 lacs.

The management expects consistent cash flows from investment assets and is exploring new investment opportunities in the public market.
Due to a buoyant economic scenario, better performance is expected from mutual fund investments.
Major risks identified are changes in government policy related to capital markets and taxation, and general market risk due to volatile geopolitical situations.

Financial Performance: Significant improvement from a loss of ₹30.08 lacs in FY25 to a profit of ₹26.00 lacs in FY26.
Investment Portfolio: Shift from a concentration in liquid mutual funds to including longer-term, unquoted instruments (MLDs and CCPS).
Liquidity: Cash balance increased dramatically from ₹1.86 lacs to ₹332.33 lacs.

The company states it has satisfactory internal control systems, with no material observations from internal auditors.
The Statutory Auditors, in their report on Internal Financial Controls, opine that the company has adequate IFCFVR operating effectively as of 31-Mar-2026.
The Secretarial Audit Report by Pankaj S. Desai confirms overall compliance with applicable laws but notes two specific non-compliances:

1. Failure to upload a requisite declaration on the BSE portal as per SEBI Circular Nov-2018.

2. Not fully following Regulation 47(1) of SEBI LODR regarding publishing financial results in newspapers for all quarters.

Board of Directors: Smt. Lalitha Ranka (Chairperson & MD), Smt. Shruti Singh, Shri Saurabh Singh, Shri Rohit Singh (All Non-Executive Independent except MD).
Key Managerial Personnel Changes: CS Banwari Lal Saini appointed as CS & Compliance Officer w.e.f. 11-Apr-2025; CS Dolly Sharma resigned w.e.f. 10-Apr-2025.
Meetings: 5 Board Meetings, 4 Audit Committee Meetings, 4 Stakeholders Relationship Committee Meetings, and 1 Nomination & Remuneration Committee Meeting held during the year.

All related party transactions were on an arm's length basis and in the ordinary course of business.
Rent of ₹0.96 lacs was paid to Invitation Investment Pvt Ltd (an Associate).
An unsecured loan was given to one related party (details in financial statement notes).

CSR: Provisions related to Corporate Social Responsibility are not applicable to the company for FY26.
Deposits: The company has not accepted any deposits within the meaning of the Companies Act, 2013.
MSME Dues: No amounts were due to suppliers registered under the MSMED Act, 2006.
IEPF: No amounts were due for transfer to the Investor Education and Protection Fund.
Borrowings: The company has no outstanding borrowings or defaults.