Financial Performance Highlights (Amounts in ₹ Lakhs)

Income Statement for Year Ended March 31, 2026:

  • Total Income: ₹1.36 lakhs
  • Total Expenses: ₹1.14 lakhs
  • Profit before tax: ₹0.12 lakhs
  • Tax Expense: ₹0.00 lakhs
  • Net profit for the period: ₹0.12 lakhs
  • Total Comprehensive Income: ₹0.12 lakhs

Quarterly Comparison (Quarter Ended March 31, 2026 vs March 31, 2025):

  • Total Income: ₹1.36 lakhs (vs ₹0.36 lakhs)
  • Total Expenses: ₹1.14 lakhs (vs ₹0.38 lakhs)
  • Profit/(Loss) before tax: ₹0.12 lakhs (vs ₹(0.74) lakhs)
  • Net profit/(loss) for the period: ₹0.12 lakhs (vs ₹(0.74) lakhs)

Annual Comparison (Year Ended March 31, 2026 vs March 31, 2025):

  • Total Income: ₹1.36 lakhs (vs ₹0.36 lakhs)
  • Total Expenses: ₹1.14 lakhs (vs ₹1.00 lakhs)
  • Profit/(Loss) before tax: ₹0.12 lakhs (vs ₹(1.50) lakhs)
  • Net profit/(loss) for the period: ₹0.12 lakhs (vs ₹(1.50) lakhs)

Balance Sheet Position (As at March 31, 2026)

  • Paid-up equity share capital (Face Value ₹10 per share): ₹461.32 lakhs
  • Reserves and Surplus: ₹(665.95) lakhs
  • Shareholders' Funds: ₹(204.63) lakhs
  • Non-current Assets: ₹5.76 lakhs (Long term loans and advances)
  • Current Assets: ₹0.49 lakhs (Cash and Cash equivalents)
  • Total Assets: ₹6.25 lakhs
  • Short term borrowings: ₹201.98 lakhs
  • Trade payables: ₹0.14 lakhs
  • Other short term provisions: ₹8.76 lakhs
  • Current Liabilities: ₹210.88 lakhs
  • Total Equity and Liabilities: ₹6.25 lakhs

Cash Flow Statement (For Year Ended March 31, 2026, Amounts in ₹ Hundreds)

  • Cash Generated From Operations: ₹(3,052.42)
  • Cash Flow From Operating Activities: ₹(2,928.43)
  • Net Cash Flow In Investing Activities: ₹0.00
  • Proceeds From Borrowings (Net): ₹2,880.00
  • Net Cash Flow In Financing Activities: ₹2,880.00
  • Net Increase In Cash and Cash Equivalents: ₹(48.43)
  • Cash and Cash equivalents Opening: ₹543.78
  • Cash and cash equivalents Closing: ₹495.34

Accounting Standards and Compliance

The financial results are prepared in compliance with Indian Accounting Standards (Ind-AS) notified by the Ministry of Corporate Affairs. The results for previous periods have been restated as per Ind-AS. The standalone financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 30, 2026.

Notes to Financial Results

1. The standalone financial results for the quarter and year ended March 31, 2025, were audited by the Statutory Auditors.

2. Previous period/Year figures have been regrouped/reclassified to make them comparable with those of current period/year.

3. A reconciliation table between IGAAP and Ind-AS is provided but remains blank for all periods.