Financial Performance Highlights

Quarter Ended 31-Mar-26 (Refer Note 2):

  • Revenue from operations: ₹18.93 lakh
  • Total Income: ₹225.16 lakh
  • Loss before tax: ₹(28.20) lakh
  • Loss for the period: ₹(24.32) lakh
  • Basic EPS: ₹(0.21)
  • Diluted EPS: ₹(0.21)

Year Ended 31-Mar-26 (Audited):

  • Revenue from operations: ₹1,964.89 lakh (compared to ₹1,997.56 lakh in previous year)
  • Total Income: ₹1,982.98 lakh (compared to ₹2,110.73 lakh in previous year)
  • Loss before tax: ₹(320.27) lakh (compared to profit of ₹73.85 lakh in previous year)
  • Loss for the year: ₹(222.33) lakh (compared to profit of ₹47.96 lakh in previous year)
  • Basic EPS: ₹(1.89) (compared to ₹0.48 in previous year)
  • Diluted EPS: ₹(1.89) (compared to ₹0.48 in previous year)

Balance Sheet Position (as at 31-Mar-26)

  • Total Assets: ₹1,748.43 lakh
  • Equity Share Capital: ₹730.89 lakh
  • Other Equity: ₹602.49 lakh
  • Total Equity: ₹1,333.38 lakh
  • Non-Current Liabilities: ₹332.40 lakh
  • Current Liabilities: ₹1.54 lakh

Cash Flow Statement (Year Ended 31-Mar-26)

  • Net cash used in operating activities: ₹(503.87) lakh
  • Net cash from investing activities: ₹10.72 lakh
  • Net cash from financing activities: ₹496.43 lakh
  • Net increase in cash & cash equivalents: ₹3.28 lakh
  • Cash & cash equivalents at period end: ₹18.14 lakh

Audit and Compliance Details

M/s. Rajeshkumar P. Shah & Co., Statutory Auditors of the Company, issued an audit report with unmodified opinion on the financial statements. The financial results have been prepared in accordance with Indian Accounting Standards (IND AS) notified under Section 133 of the Companies Act, 2013 and relevant rules, and in accordance with SEBI guidelines.

Additional Notes

1. The figures for the quarter ended 31st March, 2026 are balancing figures between the audited full financial year and year-to-date figures up to the third quarter.

2. This is a single segment company according to Ind-AS-108, so no segment disclosure is required.

3. All figures are in lakhs except earning per share.

4. Figures in brackets denote negative/decrease.