Key Financial Figures

  • Net Profit before Tax and Extraordinary Items for year ended March 31, 2026: ₹189.48 lakh
  • Net Profit before Tax and Extraordinary Items for year ended March 31, 2025: ₹177.59 lakh
  • Basic EPS for year ended March 31, 2026: ₹0.02
  • Basic EPS for year ended March 31, 2025: (₹0.11)
  • Interest Received: ₹724.07 lakh (FY26) vs ₹600.04 lakh (FY25)
  • Dividend Received: ₹3.01 lakh (FY26) vs ₹10.65 lakh (FY25)
  • Depreciation on Fixed Assets: ₹1.34 lakh (FY26) vs ₹0.99 lakh (FY25)

Cash Flow Statement Highlights

  • Net Cash From Operating Activities: (₹228.68) lakh for FY26 vs ₹628.47 lakh for FY25
  • Net Cash from Investing Activities: (₹745.20) lakh for FY26 vs (₹610.70) lakh for FY25
  • Net Decrease in Cash & Cash Equivalents: ₹55.98 lakh for FY26
  • Opening Balance of Cash & Cash Equivalents: ₹60.57 lakh
  • Significant working capital changes include decrease in investments (₹0.02 lakh), decrease in loan & advances (₹2,050.47 lakh), and decrease in trade receivable (₹358.77 lakh)

Audit and Compliance Details

The statutory auditors, M/s. Rajesh Kumar Gokul Chandra & Associates, Chartered Accountants, Kolkata issued an audit report with unmodified opinion on the standalone financial statements. The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013.

Board Approval and Timing

The financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on May 28, 2026. The meeting commenced at 15:40 Hrs and concluded at 16:50 Hrs.

Auditor's Emphasis of Matters

The auditors emphasized two key matters:

1. The company holds investments/inventories in some small cap illiquid stocks with very thin trading or suspended trading, valued at last traded price on BSE/CSE without provision for possible losses.

2. The valuation of unquoted investments is subject to valuation by independent valuer, and management explained they are under process for fair valuation from registered valuer, currently shown at cost.

Regulatory Framework

The statement was prepared in accordance with Companies (Indian Accounting Standards) Rules, 2015 (Ind-AS) - 34, Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013. The format complies with SEBI Circular No. CIR/CFD/CMD/IS/2015 dated November 30, 2015 as modified and NBFC (Division III) format of Companies Act, 2013.

Segment Information

As per Indian Accounting Standard (IndAS) 108 "Operating Segment", the company's business falls within a single business segment of "Finance & Investments", making segmental reporting not applicable.