Summary of Key Information:

Reporting Period: Quarter and Financial Year ended 31st March, 2026

Nature of Filing / Announcement: Outcome of Board Meeting and Audited Financial Results

Audit Opinion:

Unmodified opinion issued by M/s DSP & Associates, Chartered Accountants (FRN: 006791N)

Key Financial Highlights [Rs in Lakhs]:

Standalone Results:

Revenue from Operations: Not Specified

Total Income: ₹46.27 lakhs (FY26) vs ₹10.26 lakhs (FY25)

EBITDA: Not Specified

Net Profit: ₹(42.09) lakhs (FY26) vs ₹(52.99) lakhs (FY25)

EPS: (₹0.01) (FY26) vs (₹0.02) (FY25)

Other Equity: ₹13,442.01 lakhs (FY26) vs ₹12,379.70 lakhs (FY25)

Cash and Cash Equivalents: ₹1,327.54 lakhs (FY26) vs ₹27.59 lakhs (FY25)

Debt: Not Specified

Consolidated Results:

Revenue from Operations: ₹24,526.25 lakhs (FY26) vs ₹26,610.48 lakhs (FY25) [7.83% decrease YoY]

Total Income: ₹24,614.47 lakhs (FY26) vs ₹26,665.99 lakhs (FY25)

EBITDA: Not Specified

Net Profit: ₹20.18 lakhs (FY26) vs ₹666.15 lakhs (FY25) [96.97% decrease YoY]

Net Profit Attribution: Entirely to equity holders of parent (no non-controlling interests)

EPS: ₹0.01 (FY26) vs ₹0.21 (FY25)

Other Equity: ₹14,584.07 lakhs (FY26) vs ₹13,438.24 lakhs (FY25)

Cash and Cash Equivalents: ₹1,862.15 lakhs (FY26) vs ₹502.37 lakhs (FY25)

Debt: Not fully specified but includes borrowings of ₹510.09 lakhs (non-current) and ₹211.07 lakhs (current) in FY26

Quarterly Performance (Consolidated):

Q4 FY26 Revenue: ₹7,500.39 lakhs vs Q4 FY25: ₹8,276.46 lakhs

Q4 FY26 Net Loss: ₹(267.38) lakhs vs Q4 FY25 Net Profit: ₹188.50 lakhs

Segment-wise Performance:

The Group operates in a single reportable segment - Paint

Segment Revenue: ₹24,614.47 lakhs (FY26) vs ₹26,665.99 lakhs (FY25)

Segment Profit/(Loss) before tax: ₹51.86 lakhs (FY26) vs ₹920.95 lakhs (FY25)

Segment Assets: ₹27,277.84 lakhs (FY26) vs ₹26,304.67 lakhs (FY25)

Segment Liabilities: ₹10,781.08 lakhs (FY26) vs ₹9,891.50 lakhs (FY25)

Corporate Actions:

Dividend: Not declared

Preferential Issue: Allotted 2,96,45,000 convertible warrants to Kamdhenu Limited at ₹6.80 per warrant (face value ₹1.00 + premium ₹5.80)

Warrant Conversion: 1,46,45,000 warrants converted into equity shares on 30.03.2026, receiving ₹746.89 lakhs

Outstanding Warrants: 1,50,00,000 warrants remaining with 25% consideration (₹255.00 lakhs) already received

Conversion Period: 18 months from date of allotment

Other Significant Information:

Unutilized Proceeds: ₹47.57 lakhs from preferential issue lying in designated bank account as of March 31, 2026

Capital Raising: Total ₹503.97 lakhs received for warrants, ₹746.89 lakhs received upon conversion

Accounting Policy: No change in accounting policy affecting comparability

Guidance: No forward-looking guidance or management outlook provided