Detailed Summary

Financial Performance Highlights

Income Statement (Amounts in ₹ Lakhs):

For Quarter Ended March 31, 2026 (Q4 FY26):

  • Revenue from operations: ₹7.29 lakhs
  • Other income: ₹5.02 lakhs
  • Total income: ₹12.31 lakhs
  • Total expenses: ₹23.22 lakhs
  • Loss before tax: ₹(10.91) lakhs
  • Tax expense: ₹0.00
  • Loss after tax: ₹(10.91) lakhs
  • Other comprehensive income (net of taxes): ₹0.36 lakhs
  • Total comprehensive income: ₹(10.55) lakhs
  • Basic and diluted earnings per share (EPS): ₹(0.25)

For Year Ended March 31, 2026 (FY26):

  • Revenue from operations: ₹27.47 lakhs
  • Other income: ₹16.08 lakhs
  • Total income: ₹23.55 lakhs
  • Total expenses: ₹86.12 lakhs
  • Loss before tax: ₹(42.57) lakhs
  • Tax expense: ₹0.00
  • Loss after tax: ₹(42.57) lakhs
  • Other comprehensive income (net of taxes): ₹0.36 lakhs
  • Total comprehensive income: ₹(42.21) lakhs
  • Basic and diluted earnings per share (EPS): ₹(0.98)

Comparative Figures (Year Ended March 31, 2025):

  • Revenue from operations: ₹20.64 lakhs
  • Other income: ₹16.14 lakhs
  • Total income: ₹36.78 lakhs
  • Total expenses: ₹77.76 lakhs
  • Loss before tax: ₹(40.98) lakhs
  • Loss after tax: ₹(40.98) lakhs
  • Other comprehensive income: ₹0.04 lakhs
  • Total comprehensive income: ₹(40.94) lakhs
  • Basic and diluted EPS: ₹(0.95)

Expense Breakdown (FY26):

  • Cost of materials consumed: ₹1.04 lakhs
  • Change in inventories: ₹10.29 lakhs
  • Employee benefit expenses: ₹35.62 lakhs
  • Finance costs: ₹9.02 lakhs
  • Depreciation and amortization: ₹1.06 lakhs
  • Other expenses: ₹29.09 lakhs

Balance Sheet Position as at March 31, 2026

  • Paid-up equity share capital: ₹432.71 lakhs (43,271,000 shares of ₹10 face value each)
  • Other equity: ₹(649.11) lakhs (negative)
  • Total equity: ₹(77.73) lakhs (negative)
  • Non-current liabilities: ₹107.92 lakhs (Borrowings: ₹102.40 lakhs, Provisions: ₹5.52 lakhs)
  • Current liabilities: ₹24.38 lakhs
  • Total assets: ₹54.57 lakhs

Cash Flow Statement for FY26

  • Cash flow from operating activities: ₹(15.50) lakhs
  • Cash flow from investing activities: ₹(0.15) lakhs
  • Cash flow from financing activities: ₹16.90 lakhs
  • Net decrease in cash and cash equivalents: ₹(1.25) lakhs
  • Cash and cash equivalents at beginning of year: ₹3.80 lakhs
  • Cash and cash equivalents at end of year: ₹2.55 lakhs (Cash on hand: ₹0.09 lakhs, Bank current account: ₹2.46 lakhs)

Key Notes and Disclosures

1. Financial results prepared in accordance with Indian Accounting Standards (Ind AS).

2. Accounting policies consistent with those followed in annual accounts for year ended March 31, 2025.

3. Results reviewed by Audit Committee and approved by Board of Directors on May 29, 2026.

4. Company operates as one segment; segment reporting under Ind AS 108 not applicable.

5. Comparative figures rearranged for comparability without fiscal impact.

6. Q4 FY26 figures are balancing figures between audited full-year results and published year-to-date figures up to Q3 FY26.

7. The results have been audited by Brahmayya & Co., Chartered Accountants, who issued an unqualified opinion.

8. The audit was conducted in accordance with Standards on Auditing and Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.