Board Meeting Details

The Board of Directors meeting was held on August 10, 2026, commencing at 04:00 PM and concluding at 05:10 PM. The Board approved and took on record the Unaudited Financial Results (Standalone and Consolidated) for the quarter ended June 30, 2026, as recommended by the Audit Committee.

Standalone Financial Results (₹ in Lakhs)

Income:

  • Revenue from operations: ₹125.70
  • Other income: ₹80.33
  • Total Income: ₹206.03

Expenses:

  • Employee benefits expense: ₹3.52
  • Finance costs: ₹27.13
  • Depreciation and amortization expenses: ₹(1.26) [negative amount]
  • Other expenses: ₹14.80
  • Total Expenses: ₹44.19

Profitability:

  • Profit before tax: ₹161.85
  • Tax Expense: ₹0.00
  • Profit after tax: ₹161.85
  • Other Comprehensive Income: ₹(10.52)
  • Total Comprehensive Income: ₹151.32

Capital Structure:

  • Paid-up equity share capital (Face Value ₹2/- each): ₹1,559.54
  • Weighted Average number of Shares for EPS: 117.41
  • Basic & diluted EPS: ₹0.23 (not annualized)

Consolidated Financial Results (₹ in Lakhs)

Income:

  • Revenue from operations: ₹125.70
  • Other income: ₹100.39
  • Total Income: ₹226.09

Expenses:

  • Employee benefits expense: ₹3.93
  • Finance costs: ₹27.13
  • Depreciation and amortization expenses: ₹30.06
  • Other expenses: ₹15.34
  • Total Expenses: ₹76.46

Profitability:

  • Profit before tax: ₹149.63
  • Tax Expense: ₹0.00
  • Profit for the period before share of associate entities & Minority Shareholders: ₹149.63
  • Share of Net Profit/(Loss) from associates entities: ₹(4.23)
  • Share of Net Profit/(Loss) for minority shareholders: ₹(5.83)
  • Profit for the period after share of associate entities & Minority Shareholders: ₹151.23
  • Other Comprehensive Income: ₹(10.52)
  • Total Comprehensive Income: ₹140.71

Capital Structure:

  • Paid-up equity share capital (Face Value ₹2/- each): ₹1,559.54
  • Weighted Average number of Shares for EPS: 117.41
  • Basic & diluted EPS: ₹0.21 (not annualized)

Scheme of Arrangement Implementation

The Hon'ble National Company Law Tribunal, Allahabad Bench (NCLT) approved a Scheme of Arrangement on April 24, 2025, involving:

  • Demerger of Genus Power Infrastructures Limited
  • Merger of Sansar Infrastructures Private Limited, Sunima Trading Private Limited and Star Vanijya Private Limited (wholly owned subsidiaries) with the Company
  • Merger of Yajur Commodities Limited became effective upon filing of Form INC-28 on June 07, 2025

The Scheme has been given effect in these financial results from the respective effective dates in accordance with the approved Scheme and applicable accounting standards.

Share Issuance and EPS Calculation

Pursuant to the Scheme, the issuance of shares for the merger is under process during the period, with an official allotment date of April 10, 2026. The Earnings Per Share (EPS) for the current quarter has been calculated by factoring in these newly issued shares from their date of allotment.

Subsidiary and Associate Entities

The consolidated results include the following entities:

Subsidiaries (ceased with effect from April 24, 2025):

  • Sansar Infrastructure Private Limited (Wholly Owned Subsidiary)
  • Star Vanijya Private Limited (Wholly Owned Subsidiary)
  • Sunima Trading Private Limited (Wholly Owned Subsidiary)

Subsidiaries (became effective from June 7, 2025):

  • Ganpati Global Private Limited (Wholly Owned Subsidiary)
  • Maple Natural Resources Pte. Ltd. (Wholly Owned Foreign Subsidiary)
  • Gulf Guar Gum Company LLC SFZ (80% Holding of Foreign Subsidiary)
  • PT Maple Natural Resources (100% Subsidiary)

Associates (became effective from April 24, 2025):

  • M.KJ. Manufacturing Private Limited
  • Greentech Mega Food Park Limited
  • JC Textiles Private Limited

Non-Consolidation of Entities

The Company has not consolidated the financial results of its foreign subsidiary "PT Maple Natural Resources" due to nil net worth and ongoing closure process. One associate company, JC Textiles Private Limited, has not been consolidated due to negative net worth. Management believes the exclusion does not have a material impact on the consolidated financial results.

Auditor's Review

The statutory auditors, Jethani & Associates (FRN: 010749C), issued an unqualified review report on both standalone and consolidated financial results. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.

Comparative Figures

Figures for the quarter ended March 31, 2026, represent balancing figures between audited full-year figures and year-to-date figures up to the third quarter. Previous year/period figures have been regrouped/reclassified where necessary to conform to current year classification.

Website Access

The results are available on the Company's website at www.genusprime.com.