Key Quantitative Figures

Profit & Loss (Year Ended 31st March 2026, in ₹ Lakhs)

  • Total Revenue from Operations: ₹6,410.80 (FY25: ₹3,942.80)
  • Sale of Shares: ₹5,085.73 (FY25: ₹2,555.27)
  • Interest Income: ₹1,323.69 (FY25: ₹1,383.68)
  • Dividend Income: ₹1.35 (FY25: ₹3.85)
  • Total Expenses: ₹6,224.45 (FY25: ₹4,609.85)
  • Purchases of Shares: ₹3,878.45 (FY25: ₹1,533.50)
  • Employee Benefit Expense: ₹27.81 (FY25: ₹17.23)
  • Other Expenses: ₹876.28 (FY25: ₹2,566.82)
  • Profit Before Tax: ₹186.34 (FY25: Loss of ₹667.05)
  • Tax Expense: ₹47.97 (FY25: ₹24.85)
  • Net Profit for the period: ₹138.38 (FY25: Loss of ₹691.90)
  • Paid-up Equity Share Capital: ₹1,674.40 (FY25: ₹1,267.00)
  • Reserves: ₹1,434.88 (FY25: ₹1,381.83)
  • Earnings Per Share (Basic): ₹0.0083 (FY25: -₹0.0546)
  • Earnings Per Share (Diluted): ₹0.0200 (FY25: -₹0.0546)

Balance Sheet (as of 31st March 2026, in ₹ Lakhs)

  • Total Assets: ₹3,131.98
  • Investments: ₹3,019.84
  • Property, Plant & Equipment: ₹4.54
  • Total Equity and Liabilities: ₹3,131.98
  • Trade Payables & Other Liabilities: ₹2.09
  • Provisions: ₹1.79
  • Share Capital: ₹1,674.41
  • Other Equity (Reserve & Surplus): ₹1,434.88

Cash Flow (Year Ended 31st March 2026, in ₹ Lakhs)

  • Net Cash from Operating Activities: -₹586.28
  • Net Cash from Investing Activities: ₹132.50
  • Net Cash from Financing Activities: ₹453.88
  • Proceeds from issue of share capital: ₹448.11
  • Net Increase in Cash: ₹0.10
  • Cash and Cash Equivalents (Closing Balance): ₹0.53

Parties Involved

  • Stock Exchange: BSE Limited (Scrip Code: 509051)
  • Statutory Auditor: M/s A D V & Associates, Chartered Accountants (FRN: 128045W)
  • Practicing Company Secretary: M/s Brajesh Gupta and Co.
  • Managing Director: Anant Chourasia (DIN: 09305661)
  • Audit Partner: Prakash Mandhaniya (Membership No.: 421679)

Financial & Operational Impact

  • The company transitioned to a net profit of ₹138.38 lakhs in FY26 from a net loss of ₹691.90 lakhs in FY25.
  • Significant increase in share capital from ₹1,267.00 lakhs to ₹1,674.41 lakhs, primarily due to a share issue raising ₹448.11 lakhs.
  • The auditor's report highlights that the financial impact of various pending litigations is not practicable to estimate, though management believes an outflow is not probable.

Other Material Disclosures

  • Auditor's Qualifications: The report includes an emphasis of matter regarding unconfirmed balances for derivative financial instruments, loans & advances, financial assets & liabilities, trade receivables, trade payables, and advances/deposits.
  • Related Party Transactions (Half-year ended March 31, 2026): Remuneration and fees totaling ₹18.00 lakhs were paid to directors and KMPs, including Anant Chourasia (₹6.00 lakhs), Shilpi Chourasia (₹4.20 lakhs), and others.
  • Segment Information: The company operates in a single reportable segment.
  • Annual Secretarial Compliance Report: For FY 2025-26 was taken on record, issued by M/s Brajesh Gupta and Co.