Key Decisions and Approvals

The Board of Directors at its meeting held on May 29, 2026, from 12:00 PM to 1:00 PM at the registered office in Kolkata, approved the following:

  • Audited Financial Results for Q4 and year ended March 31, 2026, including Statement of Assets and Liabilities and Statement of Cash Flow
  • Independent Auditor's Report by M/s. M K Kothari & Associates, Chartered Accountants
  • Declaration of Unmodified Opinion on Audited Financial Results for FY2026
  • Appointment of M/s S. L. Prasad & Co., Practicing Chartered Accountants, as Internal Auditors effective May 29, 2026
  • Acceptance of resignation of Ms. Chandni Gupta as Company Secretary and Compliance Officer effective May 29, 2026
  • Appointment of Ms. Priyanka Jain (M. No: A32487) as Company Secretary and Compliance Officer effective May 29, 2026

Financial Results Highlights

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

  • Net profit before tax: ₹50.29 (Previous year: ₹52.59)
  • Depreciation: ₹2.01 (Previous year: ₹2.07)
  • Significant working capital changes:
  • Decrease in Inventories: ₹55.20
  • Increase in Receivables: ₹6,717.11
  • Increase in Trade Payables: ₹3,906.61
  • Decrease in Other Current Assets: ₹83.21
  • Cash from Operating Activities: (₹2,559.62)
  • Cash from Investing Activities: ₹2,963.87 (mainly from sale of investments: ₹3,038.13)
  • Cash from Financing Activities: (₹492.00) from Reserve for Fair Value through Other Comprehensive Income
  • Net cash flow: (₹87.75)
  • Ending cash balance: ₹3.32 (Beginning: ₹91.07)

Statement of Assets and Liabilities as at March 31, 2026 (₹ in lakhs):

  • Total Assets: ₹15,364.66 (Previous year: ₹11,814.08)
  • Non-Current Assets: ₹1,756.29 (including Property Plant & Equipment: ₹218, Investments: ₹183.00, Loans & Advances: ₹925.39)
  • Current Assets: ₹14,108.37 (including Inventories: ₹62.73, Trade Receivables: ₹9,448.73, Cash: ₹3.32, Loans & Advances: ₹4,557.53)
  • Shareholders' Fund: ₹11,206.40 (Equity Share Capital: ₹5,141.49, Other Equity: ₹6,064.91)
  • Current Liabilities: ₹2,154.86 (Trade Payables: ₹4,206.91, Other Financial Liabilities: ₹346.62, Short Term Provisions: ₹13.33)

Management Changes

Resignation: Ms. Chandni Gupta (M. No. A38628) resigned as Company Secretary and Compliance Officer due to "pre-occupation" with effect from May 29, 2026.

Appointment: Ms. Priyanka Jain (M. No: A32487), an Associate Member of ICSI with experience in corporate compliance, appointed as Company Secretary and Compliance Officer effective May 29, 2026.

Auditor Information

Statutory Auditors: M/s. M K Kothari & Associates (FRN: 0323929E) issued unmodified opinion on audited financial results.

Internal Auditors: M/s S. L. Prasad & Co. appointed as Internal Auditors for financial year 2026-27 effective May 29, 2026.

Additional Information

  • Financial results prepared in accordance with Indian Accounting Standards (IND-AS)
  • No exceptional items during the quarter and year ended March 31, 2026
  • Figures for previous year have been re-grouped/re-arranged for comparability
  • Company CIN: L47219WB2006PLC107433