Financial Performance Highlights

Quarter Ended March 31, 2026 (Audited):

  • Total Income: ₹60.79 lakhs (compared to ₹56.43 lakhs in Q4 FY25)
  • Profit Before Tax: ₹52.14 lakhs (compared to ₹9.46 lakhs in Q4 FY25)
  • Tax Expense: ₹13.37 lakhs
  • Net Profit: ₹38.77 lakhs (compared to ₹7.01 lakhs in Q4 FY25)

Year Ended March 31, 2026 (Audited):

  • Total Income: ₹178.03 lakhs (compared to ₹161.79 lakhs in FY25)
  • Profit Before Tax: ₹84.65 lakhs (compared to ₹32.44 lakhs in FY25)
  • Tax Expense: ₹21.60 lakhs
  • Net Profit: ₹63.05 lakhs (compared to ₹23.55 lakhs in FY25)
  • Earnings Per Share (EPS): Not quantified in disclosure

Key Financial Statement Components

Income Statement Details (FY26 vs FY25):

  • Other Income: ₹178.03 lakhs (vs ₹161.79 lakhs)
  • Employee Benefits Expense: ₹5.63 lakhs (vs ₹4.28 lakhs)
  • Finance Costs: ₹76.52 lakhs (vs ₹114.95 lakhs) - significant reduction
  • Legal & Professional Expenses: ₹5.63 lakhs (vs ₹5.59 lakhs)
  • Other Expenses: ₹5.60 lakhs (vs ₹4.53 lakhs)

Balance Sheet Position (as of March 31, 2026):

  • Total Assets: ₹966.74 lakhs (vs ₹2,890.36 lakhs in FY25)
  • Cash and Cash Equivalents: ₹40.89 lakhs (vs ₹5.74 lakhs)
  • Bank Balances: ₹58.43 lakhs (vs ₹55,812 lakhs - note: likely data error in source)
  • Loans: ₹867.19 lakhs (vs ₹2,824.36 lakhs)
  • Share Capital: ₹463.40 lakhs (unchanged)
  • Other Equity: ₹226.61 lakhs (vs ₹163.56 lakhs)
  • Total Borrowings: ₹243.07 lakhs (vs ₹2,123.14 lakhs) - substantial reduction
  • Current Liabilities: ₹33.66 lakhs (vs ₹140.26 lakhs)

Cash Flow Statement (FY26):

  • Net Cash Used in Operating Activities: ₹(31.21) lakhs
  • Net Cash from Investing Activities: ₹1,989.01 lakhs
  • Net Cash Used in Financing Activities: ₹(2,065.54) lakhs
  • Net Increase in Cash: ₹35.15 lakhs
  • Opening Cash Balance: ₹5.74 lakhs
  • Closing Cash Balance: ₹40.89 lakhs

Capital Structure Impact

No change in share capital reported. Share capital remained constant at ₹463.40 lakhs.

Financial Impact Assessment

The disclosure shows material improvements in profitability and debt reduction, but does not quantify specific EPS impact or provide forward-looking guidance.