Financial Results - Standalone (Rs. in Lakhs)

Quarterly Performance (Q4 FY26 vs Q4 FY25):

  • Revenue from operations: ₹21.02 (Q4 FY26) vs ₹21.64 (Q4 FY25)
  • Other income: ₹0.97 vs ₹0.91
  • Total income: ₹21.99 vs ₹22.55
  • Total expenses: ₹19.85 vs ₹21.09
  • Profit before tax: ₹2.14 vs ₹1.46
  • Profit after tax: ₹2.07 vs ₹1.48
  • EPS: ₹0.004 vs ₹0.003

Annual Performance (FY26 vs FY25):

  • Revenue from operations: ₹79.31 (FY26) vs ₹69.48 (FY25)
  • Other income: ₹3.28 vs ₹3.77
  • Total income: ₹82.59 vs ₹73.25
  • Total expenses: ₹72.36 vs ₹66.44
  • Profit before tax: ₹10.23 vs ₹6.81
  • Tax expense: ₹1.98 vs ₹0.72 (including current tax ₹1.98 vs ₹1.06, MAT credit entitlement ₹0.00 vs ₹(0.33), deferred tax ₹(0.00) vs ₹0.05, prior period tax adjustments ₹(0.00) vs ₹(0.06))
  • Profit after tax: ₹8.25 vs ₹6.09
  • Other comprehensive loss: ₹(1.52) vs ₹(1.24)
  • Total comprehensive income: ₹6.73 vs ₹4.85
  • EPS: ₹0.016 vs ₹0.012

Standalone Balance Sheet (as at 31st March 2026 vs 2025):

  • Total assets: ₹503.96 lakhs vs ₹495.48 lakhs
  • Non-current assets: ₹465.43 lakhs vs ₹463.00 lakhs
  • Current assets: ₹38.53 lakhs vs ₹32.48 lakhs
  • Equity share capital: ₹526.02 lakhs (unchanged)
  • Other equity: ₹(35.24) lakhs vs ₹(41.98) lakhs
  • Total equity: ₹490.78 lakhs vs ₹484.04 lakhs
  • Current liabilities: ₹13.18 lakhs vs ₹11.44 lakhs

Standalone Cash Flow (FY26 vs FY25):

  • Net cash from operating activities: ₹1.28 lakhs vs ₹(8.11) lakhs
  • Net cash used in investing activities: ₹(2.34) lakhs vs ₹(2.98) lakhs
  • Net cash from financing activities: ₹0.00 vs ₹0.00
  • Net decrease in cash: ₹(1.08) lakhs vs ₹(11.10) lakhs
  • Cash equivalents at end: ₹3.27 lakhs vs ₹4.33 lakhs

Financial Results - Consolidated (Rs. in Lakhs)

Quarterly Performance (Q4 FY26):

  • Revenue from operations: ₹310.18
  • Other income: ₹286.98
  • Total income: ₹597.16
  • Total expenses: ₹517.42
  • Profit before tax: ₹79.74
  • Tax expense: ₹(0.76)
  • Profit after tax: ₹80.50
  • Total comprehensive income: ₹86.63
  • Attributable to owners: ₹48.44
  • Attributable to non-controlling interest: ₹38.19
  • EPS: ₹0.086

Annual Performance (FY26 vs FY25):

  • Revenue from operations: ₹1,151.25 (FY26) vs not provided
  • Other income: ₹374.28 vs not provided
  • Total income: ₹1,525.53 vs not provided
  • Total expenses: ₹1,746.46 vs not provided
  • Loss before tax: ₹(220.93) vs not provided
  • Tax expense: ₹(20.09) vs not provided
  • Loss after tax: ₹(200.44) vs not provided
  • Total comprehensive loss: ₹(201.18) vs not provided
  • Attributable to owners: ₹(108.63) vs not provided
  • Attributable to non-controlling interest: ₹(92.35) vs not provided
  • EPS: ₹(0.206) vs not provided

Consolidated Balance Sheet (as at 31st March 2026 vs 2025):

  • Total assets: ₹3,328.55 lakhs vs ₹3,765.62 lakhs
  • Non-current assets: ₹489.45 lakhs vs ₹542.05 lakhs
  • Current assets: ₹2,839.10 lakhs vs ₹3,223.57 lakhs
  • Equity share capital: ₹526.02 lakhs (unchanged)
  • Other equity: ₹(21.57) lakhs vs ₹87.26 lakhs
  • Non-controlling interest: ₹185.15 lakhs vs ₹277.50 lakhs
  • Total equity: ₹689.60 lakhs vs ₹890.78 lakhs
  • Total liabilities: ₹2,638.95 lakhs vs ₹2,874.84 lakhs

Segment Reporting (FY26):

The company operates in three segments:

1. Printing: Revenue ₹23.31 lakhs, segment result ₹2.10 lakhs

2. Consultancy: Revenue ₹56.00 lakhs, segment result ₹5.65 lakhs

3. Infrastructure projects: Revenue ₹1,675.13 lakhs, segment result ₹(23.87) lakhs

Emphasis of Matter from Auditors

1. The Board of Directors approved a scheme of amalgamation of Emazing Deals Limited (Transferor Company) with Kaiser Corporation Limited (Transferee Company) in the meeting held on 31st March 2026. The company has initiated proceedings and filed necessary applications with statutory and regulatory authorities for approvals. The amalgamation is subject to requisite approvals and fulfillment of regulatory requirements.

2. For subsidiary company, overseas collectible dues of ₹779.74 lakhs and overseas payable dues of ₹35.96 lakhs as on 31/03/2026 are outstanding for more than 3 years, which is beyond the period stipulated under Foreign Exchange Management Act (FEMA).

Board Meeting Outcomes (26th May 2026)

  • Meeting duration: 3:00 PM to 4:30 PM
  • Chairman: Mr. Bhushanlal Arora
  • Approved standalone and consolidated audited financial results for Q4 and FY ended 31st March 2026
  • Approved balance sheet, profit and loss account, director's report and auditor's report for FY ended 31st March 2026
  • Approved Director's Report and Management Analysis and Discussion
  • Approved Secretarial Audit Report for year ended 31st March 2026
  • Appointed Ms. Anchal Yadav (DIN: 11733581) as Additional Non-Executive Independent Director with immediate effect, subject to shareholder approval
  • Reconstituted Audit Committee, Nomination and Remuneration Committee, and Stakeholder Relationship Committee
  • Trading window was closed from 19th April 2026 to 28th May 2026 pursuant to SEBI PIT Regulations

Additional Information

  • The company is engaged in "Printing of labels and cartons, Magazines, Articles of Stationery and Consultancy" with single operating segment for standalone purposes
  • For consolidated purposes, the company has three operating segments: Printing, Consultancy, and Infrastructure Projects
  • Auditors: Shabbir & Rita Associates LLP (Firm Registration No. 109420W)
  • UDIN for standalone audit: 26039865EXDKIN890
  • UDIN for consolidated audit: 26039865ZRFJ0885