Key Financial Figures - Standalone (Rs. in Lakhs)

Quarterly Performance:

  • Q4 FY26 (Audited): Net loss of Rs (57.97) lakh, Total Income Rs 6.64 lakh, Total Expenses Rs 64.61 lakh
  • Q3 FY25 (Unaudited): Net loss of Rs (58.42) lakh, Total Income Rs 0.18 lakh, Total Expenses Rs 58.60 lakh
  • Q4 FY25 (Audited): Net loss of Rs (49.80) lakh, Total Income Rs 4.58 lakh, Total Expenses Rs 54.38 lakh

Annual Performance:

  • FY26 (Audited): Net loss of Rs (240.01) lakh, Total Income Rs 6.90 lakh, Total Expenses Rs 246.91 lakh
  • FY25 (Audited): Net loss of Rs (214.97) lakh, Total Income Rs 5.50 lakh, Total Expenses Rs 220.47 lakh

Other Financial Metrics:

  • Paid-up equity share capital: Rs 199.20 lakh (face value Rs 10 each) for all periods
  • Reserves/Other Equity: Rs 1,793.34 lakh (FY26) vs Rs 1,913.53 lakh (FY25)
  • Basic and Diluted EPS: Rs (12.05) for FY26 vs Rs (10.79) for FY25

Key Financial Figures - Consolidated (Rs. in Lakhs)

Annual Performance:

  • FY26 (Audited): Net loss of Rs (240.49) lakh, Total Income Rs 6.90 lakh, Total Expenses Rs 246.91 lakh
  • FY25 (Audited): Net loss of Rs (306.69) lakh, Total Income Rs 5.50 lakh, Total Expenses Rs 220.47 lakh

Consolidated Position as at March 31, 2026:

  • Total Assets: Rs 4,197.59 lakh (vs Rs 4,008.86 lakh in FY25)
  • Investments: Rs 4,183.02 lakh (vs Rs 3,995.50 lakh in FY25)
  • Cash & Cash Equivalents: Rs 9.94 lakh (vs Rs 9.97 lakh in FY25)
  • Borrowings: Rs 2,105.00 lakh (vs Rs 2,070.00 lakh in FY25)
  • Total Equity: Rs 1,880.61 lakh (vs Rs 1,932.67 lakh in FY25)

Board Meeting Details

  • Meeting held on Monday, May 25, 2026
  • Commenced at 1:30 PM and concluded at 2:30 PM
  • Approved Audited Financial Results (Standalone and Consolidated) for Q4 and year ended March 31, 2026
  • Approved Statutory Auditors' Report from M/s SSRCA & Co., Chartered Accountants
  • Provided declaration of un-modified opinion of the Statutory Auditors' Report

Business Segment Information

  • Company primarily engaged in Finance & Investment activities
  • No separate reportable segments as per Ind AS 108 "Operating Segments"

Associates Included in Consolidated Results

  • Park Avenue Engineering Limited
  • Five-Star Trading & Investment Company Limited
  • Company's share of net loss from associates: Rs 0.48 lakh for FY26
  • Company's share of comprehensive income from associates: Rs 11.51 lakh for FY26

Labour Code Implementation Impact

  • Government consolidated 29 labour legislations into four Labour Codes effective from November 21, 2025
  • Ministry of Labour & Employment published draft Central Rules and FAQs
  • Company assessed incremental impact as not material based on available information and ICAI guidance
  • Impact recognized in standalone financial results for quarter and year ended March 31, 2026
  • Company continues to monitor developments and evaluate potential impact on employee benefit liabilities

Audit Details

  • Statutory Auditor: SSRCA & Co., Chartered Accountants (FRN: 108726W)
  • Audit Partner: Shubham Jain (M. No.: 443522)
  • Unmodified audit opinion issued for both standalone and consolidated financial results
  • Audit conducted in accordance with Standards on Auditing specified under section 143(10) of Companies Act, 2013

Cash Flow Information (Standalone)

  • Net cash flow from operating activities: Rs (428.85) lakh (FY26) vs Rs (35.03) lakh (FY25)
  • Net cash from investing activities: Rs 26.53 lakh (FY26) vs Rs 0.00 lakh (FY25)
  • Net cash from financing activities: Rs 35.00 lakh (FY26) vs Rs 410.00 lakh (FY25)
  • Net decrease in cash equivalents: Rs (0.03) lakh for FY26

Notes to Financial Results

  • Figures for Q4 FY26 are balancing figures between audited full year and unaudited nine months results
  • Corresponding previous period figures regrouped/reclassified for comparability
  • Financial results reviewed by Audit Committee before board approval