Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Financial Year ended March 31, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations

Audit Opinion:

The Statutory Auditors, M/s Suresh Kumar Mittal & Co., Chartered Accountants, issued an unmodified opinion on both the standalone and consolidated financial results for the quarter and year ended March 31, 2026.

Auditor’s Comment:

The audit report highlights that the financial results give a true and fair view in conformity with applicable accounting standards. No qualifications or modifications affecting earnings quality, internal controls, or going concern were noted.

Key Financial Highlights [unit: ₹ lakh]:

Standalone Results:

Income Statement:

  • Revenue from Operations (FY26): ₹1,03,654
  • Interest Income: ₹22
  • Dividend Income: ₹1,079
  • Net gain on fair value changes/amortisation: ₹1,02,517
  • Sale of services: ₹36
  • Total Income (FY26): ₹1,03,657
  • Total Expenses (FY26): ₹179
  • Finance Cost: ₹138
  • Employee Benefits Expenses: ₹19
  • Other Expenses: ₹22
  • Profit before tax (FY26): ₹1,03,478
  • Tax Expense (FY26): ₹14,935
  • Current Tax: ₹276
  • Earlier Year Tax: ₹(1)
  • Deferred Tax: ₹14,660
  • Net Profit for the period (FY26): ₹88,543
  • Other Comprehensive Income: Not specified
  • Total Comprehensive Income for the period (FY26): ₹88,543

Balance Sheet (as at 31.03.2026):

  • Paid-up Equity Share Capital: ₹1,051
  • Face value of Equity Share: ₹10
  • Other Equity: ₹1,58,584
  • Total Assets: ₹1,78,129
  • Financial Assets: ₹1,78,129 (Investments: ₹1,78,119; Other Financial Assets: ₹10)
  • Total Liabilities and Equity: ₹1,78,129
  • Financial Liabilities: ₹2,449
  • Non-Financial Liabilities: ₹16,045 (Deferred Tax Liabilities (Net): ₹16,031)
  • Total Equity: ₹1,59,635

Earnings Per Share (FY26, not annualised):

  • Basic EPS: ₹842.31
  • Diluted EPS: ₹842.31

Cash Flow (FY26):

  • Net Cash from Operating Activities: ₹595
  • Net Cash from Investing Activities: ₹(105)
  • Net Cash from Financing Activities: ₹(489)
  • Net Increase in Cash and Equivalents: ₹1
  • Cash and Cash Equivalents at year-end: ₹3

Consolidated Results:

Income Statement:

  • Revenue from Operations (FY26): ₹1,03,654
  • Interest Income: ₹22
  • Dividend Income: ₹1,079
  • Net gain on fair value changes: ₹1,02,517
  • Sale of services: ₹36
  • Total Income (FY26): ₹1,03,657
  • Total Expenses (FY26): ₹179
  • Share of Profit/(Loss) of Associate: ₹(2,791)
  • Profit before tax (FY26): ₹1,00,687
  • Tax Expense (FY26): ₹14,936
  • Profit for the period (FY26): ₹85,751
  • Other Comprehensive Income (FY26): ₹1,815
  • Total Comprehensive Income for the period (FY26): ₹87,566

Balance Sheet (as at 31.03.2026):

  • Paid-up Equity Share Capital: ₹1,051
  • Other Equity: ₹1,59,444
  • Total Assets: ₹1,78,989
  • Financial Assets: ₹1,78,989 (Cash and Cash Equivalents: ₹4; Investments: ₹1,78,975; Other Financial Assets: ₹10)
  • Total Liabilities and Equity: ₹1,78,989
  • Financial Liabilities: ₹2,449
  • Non-Financial Liabilities: ₹16,045 (Deferred Tax Liabilities (Net): ₹16,031)
  • Total Equity: ₹1,60,495

Earnings Per Share (FY26):

  • Basic EPS: ₹815.75
  • Diluted EPS: ₹815.75

Cash Flow (FY26):

  • Net Cash from Operating Activities: ₹595
  • Net Cash from Investing Activities: ₹(105)
  • Net Cash from Financing Activities: ₹(489)
  • Net Increase in Cash and Equivalents: ₹1
  • Cash and Cash Equivalents at year-end: ₹4

Segment-wise Performance:

The company is mainly engaged in Core Investment Activity and has only one operating segment, therefore it does not qualify for segment reporting under IND AS 108.

Corporate Actions:

The Board did not declare any dividends, share splits, bonus issues, buybacks, or capital raising activities in this announcement.

Other Significant Information:

  • The company's associate, Jindal India Powertech Limited (JIPTL), underwent a demerger of its power business division into Jindal India Power Limited, sanctioned by the NCLT with an Appointed Date of 01.04.2025.
  • As a result, the company was allotted 10,38,68,513 equity shares of Jindal India Power Limited. A fair valuation as of 31.03.2026 resulted in a net gain on fair value changes of ₹99,160 lakh for FY26 and ₹3,895 lakh for Q4 FY26.
  • Previous quarter/period/year figures have been regrouped/reclassified/rearranged for comparability.