Financial Results Summary

Revenue Performance

  • Quarter ended March 31, 2026: Total revenue ₹5.76 lakh (Revenue from operations: ₹2.57 lakh, Other income: ₹3.19 lakh)
  • Quarter ended December 31, 2025: Total revenue ₹2.44 lakh (Revenue from operations: ₹2.44 lakh, Other income: ₹0.00)
  • Quarter ended March 31, 2025: Total revenue ₹4.10 lakh (Revenue from operations: ₹1.87 lakh, Other income: ₹2.23 lakh)
  • Year ended March 31, 2026: Total revenue ₹24.89 lakh (Revenue from operations: ₹9.07 lakh, Other income: ₹15.82 lakh)
  • Year ended March 31, 2025: Total revenue ₹8.74 lakh (Revenue from operations: ₹6.51 lakh, Other income: ₹2.23 lakh)

Expense Breakdown (Year ended March 31, 2026)

  • Purchases of Stock-in-trade: ₹7.71 lakh
  • Employee benefits expenses: ₹9.70 lakh
  • Finance Cost: ₹0.83 lakh
  • Depreciation and Amortization: ₹0.06 lakh
  • Other Expenses: ₹11.05 lakh
  • Total Expenses: ₹29.41 lakh

Profit/Loss Performance

  • Quarter ended March 31, 2026: Net loss ₹1.13 lakh
  • Quarter ended December 31, 2025: Net loss ₹6.06 lakh
  • Quarter ended March 31, 2025: Net profit ₹1.21 lakh
  • Year ended March 31, 2026: Net loss ₹4.52 lakh
  • Year ended March 31, 2025: Net loss ₹12.21 lakh

Earnings Per Share

  • Basic EPS from Continuing operations (FY26): (₹0.30)
  • Diluted EPS from Continuing operations (FY26): (₹0.30)
  • Basic EPS from Continuing operations (FY25): (₹0.81)
  • Diluted EPS from Continuing operations (FY25): (₹0.81)

Capital Structure Changes

Capital Reduction Scheme

  • Extra Ordinary General Meeting held on March 27, 2025 approved Scheme of Reduction of Capital
  • National Company Law Tribunal approved the scheme via order dated November 1, 2025 (hearing held October 31, 2025)
  • Issued, Subscribed and paid-up Capital reduced by ₹1,50,04,500
  • Accumulated losses reduced by ₹1,50,04,500

Share Consolidation

  • Existing equity shares with face value of ₹25 each consolidated into equity shares with face value of ₹10 each
  • Effective date: December 11, 2025
  • Treated as bonus issue for EPS computation purposes under Ind AS 33
  • Weighted average number of equity shares adjusted retrospectively for all comparative periods

Share Capital Details

  • As of March 31, 2026: Paid-up Equity Share Capital ₹150.05 lakh, Face Value ₹10.00
  • As of March 31, 2025: Paid-up Equity Share Capital ₹300.09 lakh, Face Value ₹10.00

Balance Sheet Position (as at March 31, 2026)

Assets

  • Total Assets: ₹168.20 lakh
  • Non-Current Assets: ₹21.06 lakh (Property, Plant and Equipment: ₹2.16 lakh, Loans: ₹18.90 lakh)
  • Current Assets: ₹147.14 lakh (Trade receivables: ₹86.30 lakh, Cash and cash equivalents: ₹48.78 lakh, Other current assets: ₹12.05 lakh)

Equity and Liabilities

  • Equity: ₹97.25 lakh (Equity Share capital: ₹150.05 lakh, Other Equity: (₹52.79 lakh))
  • Non-current liabilities: ₹30.36 lakh (Borrowings: ₹30.06 lakh, Deferred tax liabilities: ₹0.29 lakh)
  • Current liabilities: ₹40.59 lakh (Borrowings: ₹14.58 lakh, Trade payables: ₹0.30 lakh, Other current liabilities: ₹20.15 lakh, Provisions: ₹5.25 lakh, Current Tax Liabilities: ₹0.31 lakh)

Cash Flow Statement (Year ended March 31, 2026)

  • Net cash from operating activities: ₹(67.97) lakh
  • Net cash used in investing activities: ₹8.06 lakh
  • Net cash from financing activities: ₹60.00 lakh
  • Net increase in cash and cash equivalents: ₹0.09 lakh
  • Opening cash balance: ₹48.70 lakh
  • Closing cash balance: ₹48.78 lakh