Board Approval

The Board of Directors approved the audited financial results at its meeting held on May 29, 2026. The results were reviewed by the Audit Committee and include the audited Statement of Financial Results, Statement of Assets and Liabilities, Cash Flow Statement, and Independent Auditor's Report.

Financial Results (Quarterly - Q4 FY26)

  • Revenue from operations: ₹21.06 lakh
  • Other Income: -₹26.46 lakh
  • Total Income: -₹5.40 lakh
  • Employee Benefits Expense: ₹9.03 lakh
  • Finance Cost: ₹9.40 lakh
  • Other Expenses: -₹19.77 lakh
  • Total Expenses: -₹1.34 lakh
  • Profit before tax: -₹4.06 lakh
  • Tax expense: ₹19.54 lakh (Current Tax: ₹2.74 lakh, Deferred Tax: ₹10.05 lakh, Short/(excess) of earlier year: ₹6.75 lakh)
  • Net Profit for the period: -₹23.60 lakh
  • Other Comprehensive Income: ₹36.17 lakh
  • Total Comprehensive Income: ₹12.57 lakh
  • Basic and Diluted EPS: ₹0.26

Financial Results (Annual - FY26)

  • Revenue from operations: ₹84.74 lakh
  • Other Income: ₹18.14 lakh
  • Total Income: ₹102.88 lakh
  • Employee Benefits Expense: ₹25.38 lakh
  • Finance Cost: ₹37.71 lakh
  • Other Expenses: ₹69.92 lakh
  • Total Expenses: ₹133.01 lakh
  • Profit before tax: -₹30.13 lakh
  • Tax expense: ₹5.01 lakh (Current Tax: ₹3.58 lakh, Deferred Tax: -₹5.32 lakh, Short/(excess) of earlier year: ₹6.75 lakh)
  • Net Profit for the period: -₹35.14 lakh
  • Other Comprehensive Income: ₹182.96 lakh
  • Total Comprehensive Income: ₹147.82 lakh
  • Basic and Diluted EPS: ₹3.03

Comparative Figures (FY25)

  • Revenue from operations: ₹102.14 lakh
  • Other Income: ₹563.15 lakh
  • Total Income: ₹665.29 lakh
  • Net Profit: ₹571.70 lakh
  • Total Comprehensive Income: -₹119.43 lakh
  • Basic and Diluted EPS: -₹2.45

Balance Sheet Position (as at March 31, 2026)

  • Total Assets: ₹2,314.08 lakh
  • Financial Assets: ₹2,216.56 lakh (Cash: ₹19.09 lakh, Loans: ₹745.92 lakh, Investments: ₹1,402.61 lakh, Other Financial Assets: ₹48.94 lakh)
  • Non-Financial Assets: ₹97.52 lakh (Current Tax Assets: ₹10.50 lakh, Deferred Tax Assets: ₹84.79 lakh, Other: ₹2.23 lakh)
  • Total Liabilities: ₹338.36 lakh
  • Borrowings: ₹285.15 lakh
  • Other Financial Liabilities: ₹49.85 lakh
  • Provisions: ₹1.97 lakh
  • Other Non-Financial Liabilities: ₹1.39 lakh
  • Equity: ₹1,975.72 lakh
  • Share Capital: ₹487.68 lakh
  • Other Equity: ₹1,488.04 lakh

Cash Flow Statement (FY26)

  • Net Cash from Operating Activities: ₹181.29 lakh
  • Net Cash from Investing Activities: -₹30.31 lakh (Investments: -₹105.86 lakh, Other Financial Assets: ₹36.93 lakh, Loans: ₹38.62 lakh)
  • Net Cash from Financing Activities: -₹135.11 lakh (Borrowings: -₹109.46 lakh, Other Liabilities: -₹25.65 lakh)
  • Net increase in Cash: ₹15.87 lakh
  • Cash at beginning: ₹3.22 lakh
  • Cash at end: ₹19.09 lakh

Key Notes and Disclosures

1. The financial results are prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013.

2. The company has made investment in Kalpvriksha Trust, with fair value adjustment made as per IND AS 109 based on valuation report as on September 30, 2025.

3. There are no reportable segments pursuant to IND-AS 108 and no exceptional/extraordinary items during the quarter.

4. During the quarter, nil investor complaints were received and nil complaints were pending at quarter end.

5. Paid-up equity share capital remained unchanged at ₹487.68 lakh (face value ₹10 each).