Financial Results Overview

The Board approved the Annual Audited Standalone Financial Results for the quarter and financial year ended March 31, 2026:

Quarter Ended March 31, 2026:

  • Total Income from Operations (Net): Negative ₹4.16 million
  • Net Loss before tax: ₹9.62 million
  • Net Loss after tax: ₹7.56 million
  • Basic EPS: (₹5.25)
  • Diluted EPS: (₹1.68)

Year Ended March 31, 2026:

  • Total Income from Operations (Net): ₹6.65 million
  • Net Loss before tax: ₹3.26 million
  • Net Loss after tax: ₹3.13 million
  • Basic EPS: (₹2.17)
  • Diluted EPS: (₹0.69)
  • Paid-up equity share capital: ₹14.40 million (Face value ₹10 each)
  • Reserves excluding revaluation reserves: ₹345.49 million

Management Changes

1. Change in designation of Mr. Vinay Seksaria (DIN: 00116582) from Executive Director to Managing Director, Key Managerial Personnel and Chairman of the Company with immediate effect (May 29, 2026), subject to shareholder approval. Term: 5 years.

2. Appointment of Mrs. Radhika Seksaria (DIN: 11714280) as Additional Director with immediate effect (May 29, 2026). She holds office till the date of ensuing Annual General Meeting. Relationship disclosure: Wife of Mr. Vinay Seksaria, Director of the Company.

Auditor Appointments

1. Statutory Auditors: M/s. B. L. Dasharda & Associates issued Audit Reports for FY 2025-26 with an unmodified opinion.

2. Internal Auditor: Re-appointment of M/s. M.R.V. & Associates, Chartered Accountants (Firm Reg. No. 135836W) as Internal Auditor for FY 2026-27 on recommendation of Audit Committee.

Key Financial Notes

1. The company is registered as NBFC (Registration no.13.00633 dated April 07, 1998) with net worth less than ₹250 crores.

2. Revenue from operations comprises "Trading in Shares, Dividend & Interest Income".

3. Other Income for Q4 March 2026 is negative due to reversal of Interest Income recognized in earlier quarters, reversed due to default in servicing of interest.

4. Significant accounting change: The Company implemented, for the first time, methodology of determining carrying value/fair valuation of investments in Associates (Seksaria Industries Private Limited and Seksaria Confectionaries Private Limited) based on Net Asset Value (NAV) using un-audited financial statements of associate entities as of March 31, 2026. This resulted in substantial increase in non-current investments from ₹21.48 million to ₹429.39 million.

5. The Scheme of Arrangement approved by NCLT Mumbai Bench (order dated April 10, 2024) between Seksaria Industries Private Limited (Demerged Company No.1), Seksaria Agritech Private Limited (Resulting Company No 1), Ishwarshakti Holdings & Traders Limited (Demerged Company no.2) and Seksaria Finance Limited (Resulting Company No 2) with appointed date of April 1, 2021. Results are presented after giving effect to this demerger.

6. The company assessed impact of new Labour Codes notified on November 21, 2025, and concluded no impact on employee benefit obligations due to insignificant number of employees.

Balance Sheet Highlights (as at March 31, 2026)

  • Total Assets: ₹440.77 million
  • Financial Assets: ₹429.78 million (including non-current investments of ₹429.39 million)
  • Non-Financial Assets: ₹10.99 million
  • Total Liabilities: ₹50.88 million
  • Total Equity: ₹389.89 million

Cash Flow Highlights (Year Ended March 31, 2026)

  • Net cash used in operating activities: ₹(1.65) million
  • Net cash used in investing activities: ₹(3.24) million
  • Net cash from financing activities: ₹4.87 million
  • Net decrease in cash: ₹(0.02) million
  • Cash and cash equivalents at year-end: ₹0.35 million