Key Financial Figures (₹ in Lakhs)

Q4 FY26 Performance (Audited):

  • Total Revenue from Operations: (83.60) [negative]
  • Interest Income: (2.44) [negative]
  • Dividend Income: 0.14
  • Revenue from Sale of Shares: (81.30) [negative]
  • Total Expenses: 129.21
  • Employee Benefits Expenses: 15.29
  • Depreciation & Amortization: 0.74
  • Expected Credit Loss: 80.69
  • Other Expenses: 22.34
  • Loss before Tax: (212.81)
  • Tax Benefit: (20.29)
  • Net Loss for the quarter: (192.52)
  • Other Comprehensive Income: (75.96)
  • Total Comprehensive Loss: (268.48)
  • Basic & Diluted EPS: (0.05)

Full Year FY26 Performance (Audited):

  • Total Revenue from Operations: 169.23
  • Interest Income: 159.71
  • Dividend Income: 0.92
  • Revenue from Sale of Shares: 8.60
  • Total Expenses: 204.72
  • Loss before Tax: (33.86)
  • Tax Benefit: (20.12)
  • Net Loss for the year: (13.74)
  • Other Comprehensive Income: (63.79)
  • Total Comprehensive Loss: (77.53)
  • Basic & Diluted EPS: (0.03)

Comparative Figures (Q4 FY25 Audited):

  • Net Loss: (58.95)
  • Basic & Diluted EPS: (0.01)

Comparative Figures (Full Year FY25 Audited):

  • Net Loss: (85.11)
  • Basic & Diluted EPS: (0.21)

Capital Structure

  • Paid-up Equity Share Capital (Face Value ₹1 each): 3,982.96 lakh (unchanged from previous periods)
  • Other Equity: 457.12 lakh (compared to 534.65 lakh in FY25)

Balance Sheet Position (as of March 31, 2026)

  • Total Assets: 5,655.68 lakh
  • Financial Assets: 4,223.84 lakh
  • Non-Financial Assets: 1,431.84 lakh
  • Total Liabilities: 1,215.60 lakh
  • Financial Liabilities: 1,208.21 lakh
  • Non-Financial Liabilities: 7.39 lakh
  • Total Equity: 4,440.08 lakh

Cash Flow Statement

  • Net Cash from Operating Activities: (84.59) lakh
  • Net Cash from Investing Activities: 90.50 lakh
  • Net Cash used in Financing Activities: (0.47) lakh
  • Net Increase in Cash & Cash Equivalents: 5.44 lakh
  • Closing Cash Balance: 54.16 lakh

Key Dates and Events

  • Board Meeting: Held on May 26, 2026 (commenced at 18:40 Hrs, concluded at 19:45 Hrs)
  • Results approved by Audit Committee and taken on record by Board of Directors
  • Digital signing by Chairman Inder Chand Baid on May 26, 2026 at 19:52:21 +05'30'

Significant Qualifications and Notes

1. Loan & Advances balances totaling ₹2,955.47 lakh are subject to confirmation/reconciliation

2. Dormant bank accounts with Kotak Mahindra Bank and ICICI Bank holding ₹0.12 lakh balance

3. Interest income not recognized on outstanding advances of ₹563.24 lakh due to lack of documentation to crystallize interest rates

4. Interest income not recognized on outstanding loans of ₹409.52 lakh due to lack of documentation to crystallize interest rates

5. Management representations relied upon for treatment of unrecovered advances and loans

6. Company operates in single business segment: "Finance & Investments"

7. Financial results prepared in accordance with Ind-AS 34 and Companies Act, 2013

Financial Impact Assessment

The disclosure indicates material uncertainty regarding recovery of loans and advances totaling ₹972.76 lakh (₹563.24 lakh advances + ₹409.52 lakh loans) where interest income recognition remains unresolved. The expected credit loss provision of ₹80.69 lakh has been recorded, but the full financial impact of potential non-recovery is not quantified in the disclosure.