Key Quantitative Figures

Financial Performance (₹ in Lakhs)

Quarter Ended March 31, 2026 (Audited):

  • Revenue from operations: ₹240.87
  • Total Revenue: ₹241.39
  • Profit before tax: (₹9.61)
  • Profit for the period: (₹9.41)
  • Basic EPS: (₹0.17)

Year Ended March 31, 2026 (Audited):

  • Revenue from operations: ₹1,033.92
  • Total Revenue: ₹1,035.46
  • Profit before tax: ₹41.62
  • Profit for the year: ₹36.22
  • Basic EPS: ₹0.72

Comparative Figures (Year Ended March 31, 2025):

  • Revenue from operations: ₹1,072.99
  • Total Revenue: ₹28.78
  • Profit before tax: ₹6.76
  • Profit for the year: ₹1.30
  • Basic EPS: ₹0.12

Expense Breakdown (FY26)

  • Cost of material consumed: ₹484.90
  • Employee benefit expenses: ₹237.55
  • Depreciation and amortization: ₹43.91
  • Other expenses: ₹220.12
  • Finance costs: ₹9.37

Assets and Liabilities (As at March 31, 2026)

Total Assets: ₹1,389.47 lakhs

  • Non-current assets: ₹1,119.64
  • Current assets: ₹269.83

Equity and Liabilities:

  • Equity Share Capital: ₹580.89
  • Other Equity: (₹734.17)
  • Non-current liabilities: ₹121.62
  • Current liabilities: ₹1,421.13

Cash Flow Statement Correction

The specific error was in the "Cash Flow from Financing Activities" section under "Proceeds/(repayment) from non-current borrowings." The amount was incorrectly reported as (5.93) and has been corrected to 9.51 lakhs for the year ended March 31, 2026.

Full Cash Flow Statement (FY26 Audited):

  • Net cash flow from operating activities: (₹11.95)
  • Net cash flow from investing activities: (₹22.59)
  • Net cash flow from financing activities: ₹27.47
  • Net decrease in cash and cash equivalents: (₹7.06)
  • Cash and cash equivalents at year-end: ₹3.26

Dates of Action

  • Board meeting approving results: May 30, 2026
  • Auditor's report date: May 30, 2026
  • Filing date with BSE: June 01, 2026

Parties Involved

  • Stock Exchange: BSE Ltd.
  • Auditors: Jayesh Dadia & Associates LLP (Firm Registration No. 121142W/W100122)

Business Context

The company operates in a single business segment of "Nylon Bristles, Rods & Tubes" as per Ind AS-108. The financial results were reviewed by the Audit Committee and approved by the Board of Directors.

Auditor's Opinion

Jayesh Dadia & Associates LLP issued an unqualified opinion stating that the financial results:

  • Are presented in accordance with Regulation 33 of SEBI Listing Regulations
  • Give a true and fair view in conformity with Ind AS and generally accepted accounting principles in India
  • The audit was conducted in accordance with Standards on Auditing specified under Section 143(10) of Companies Act, 2013

Additional Information

The company confirmed that except for the typographical error in the cash flow statement, there are no other changes to the financial results. The results do not contain any misleading information, and the integrated filing was done with correct numbers. The information is also being uploaded on the company's website.