Key Financial Figures

Quarterly Performance (Q4 FY26 vs Q4 FY25)

  • Revenue from operations: ₹247.39 lakh (current) vs ₹261.54 lakh (previous year)
  • Other income: ₹1.36 lakh vs ₹41.94 lakh
  • Total income: ₹248.75 lakh vs ₹303.48 lakh
  • Total expenses: ₹228.53 lakh vs ₹247.18 lakh
  • Profit before tax: ₹20.21 lakh vs ₹56.30 lakh
  • Net profit after tax: ₹11.79 lakh vs ₹47.87 lakh
  • EPS: ₹0.12 (basic and diluted) vs ₹0.72

Annual Performance (FY26 vs FY25)

  • Revenue from operations: ₹809.75 lakh vs ₹694.51 lakh
  • Other income: ₹2.56 lakh vs ₹42.97 lakh
  • Total income: ₹812.31 lakh vs ₹737.47 lakh
  • Total expenses: ₹871.45 lakh vs ₹729.68 lakh
  • Loss before tax: ₹(59.13) lakh vs profit of ₹7.79 lakh
  • Net loss after tax: ₹(70.73) lakh vs ₹(0.63) lakh
  • Total comprehensive income: ₹(71.76) lakh vs ₹(5.18) lakh
  • EPS: ₹(0.00) (basic and diluted) vs ₹0.34

Balance Sheet Highlights (as at March 31, 2026)

  • Total assets: ₹875.17 lakh vs ₹1,014.72 lakh (previous year)
  • Equity share capital: ₹648.10 lakh vs ₹603.60 lakh
  • Other equity: ₹(316.92) lakh (negative) vs ₹(262.60) lakh
  • Total equity: ₹331.19 lakh vs ₹341.00 lakh
  • Borrowings: ₹419.67 lakh (non-current ₹331.08 lakh + current ₹87.59 lakh) vs ₹478.79 lakh
  • Trade payables: ₹42.43 lakh vs ₹128.60 lakh

Dates of Action

  • Board meeting date: May 30, 2026
  • Meeting duration: 1:00 PM to 3:10 PM
  • Financial period covered: Quarter and year ended March 31, 2026
  • Auditor's report date: May 29, 2026

Parties Involved

  • Statutory Auditors: DTSB & Associates, Chartered Accountants (Firm Registration number: 329277E)
  • Stock Exchange: BSE Limited
  • Key personnel: Surendra Bhandari (Managing Director, DIN: 00727912), Yash Vardhan Bhandari (Director, DIN: 06688573), Subham Bhandari (Auditor, Membership No. 244023)

Capital Structure Impact

  • Paid-up equity share capital increased from ₹603.60 lakh to ₹648.10 lakh during the year
  • Face value of shares: ₹10 each
  • Equity turned negative with other equity at ₹(316.92) lakh

Auditor's Opinion

  • Unmodified opinion issued by DTSB & Associates
  • Audit conducted in accordance with Standards on Auditing
  • Financial statements prepared in accordance with Ind AS
  • No material misstatements identified
  • Internal financial controls found adequate and operating effectively

Segment Information

  • Single reportable segment: Cutting tools
  • Segment revenue: ₹248.75 lakh (Q4), ₹812.31 lakh (FY)
  • Segment assets: ₹875.17 lakh
  • Segment liabilities: ₹543.98 lakh

Cash Flow Information

  • Net cash from operating activities: ₹108.08 lakh
  • Net cash used in investing activities: ₹(6.38) lakh
  • Net cash used in financing activities: ₹(83.98) lakh
  • Net increase in cash: ₹17.72 lakh
  • Cash and cash equivalents at year-end: ₹66.95 lakh