Key Business Transacted

1. Approval of Financial Statements: The Board approved the Audited Financial Statements for the financial year ended March 31, 2026, and the Audited Financial Results for the quarter and year ended March 31, 2026, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

2. Auditor's Report: The Statutory Auditors, M/s. K.K. Jhunjhunwala & Co (Firm Registration No. 11852W), issued an unmodified opinion on the Standalone Financial Results as per Regulation 33(3)(d) of SEBI LODR Regulations. Their report dated May 29, 2026, confirms the results give a true and fair view in conformity with Indian Accounting Standards.

3. Internal Auditor Appointment: The Board appointed M/s. Babubhai Patel & Associates, Chartered Accountants (Firm Registration No. 100816W), as Internal Auditor for the financial year 2026-27. The firm consists of partners Mr. Dipal Sureshbhai Patel, Mr. Babubhai P Patel, and Mr. Chetankumar M Patel, with over 35 years of experience in taxation, accounting, and auditing.

4. Secretarial Audit Report: The Board considered and approved the Secretarial Audit Report for the year ended March 31, 2026, issued by M/s. B. S. Vyas & Associates, the company's Secretarial Auditor.

Financial Results Highlights (Standalone, in ₹ Lakhs)

For Year Ended March 31, 2026:

  • Profit Before Tax: ₹123.45
  • Net Profit: ₹102.50
  • Previous Year Net Loss: (₹118.90)

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

  • Total Assets: ₹2,052.90
  • Shareholders' Funds: ₹1,946.60
  • Share Capital: ₹438.71
  • Reserves and Surplus: ₹1,507.89
  • Non-Current Liabilities: ₹106.30
  • Current Liabilities: ₹3.14 (Short-Term Borrowings)

Cash Flow Statement for Year Ended March 31, 2026 (in ₹ Lakhs):

  • Net Cash Flow from Operating Activities: (₹2,015.29)
  • Net Cash Flow from Investing Activities: ₹2,020.27
  • Net Cash Flow from Financing Activities: ₹3.14
  • Net Increase in Cash: ₹8.12
  • Closing Cash Balance: ₹9.41

Additional Information

  • The company operates in one segment: trading of agriculture commodity.
  • The meeting commenced at 12:30 PM and concluded at 2:30 PM.
  • Figures for previous periods have been restated/regrouped for comparability.
  • The financial results were reviewed by the Audit Committee before board approval.