Key Financial Figures (₹ in Lakhs)

Quarterly Performance:

  • Q4 FY26 Revenue from Operations: ₹0.00
  • Q4 FY26 Other Income/(Loss): ₹(316.02)
  • Q4 FY26 Total Income: ₹(316.02)
  • Q4 FY26 Total Expenses: ₹225.01
  • Q4 FY26 Loss before Tax: ₹(541.03)
  • Q4 FY26 Tax Expenses: ₹(70.64)
  • Q4 FY26 Net Loss: ₹(470.39)
  • Q4 FY26 Basic EPS: ₹(0.10)

Annual Performance FY2026:

  • FY26 Revenue from Operations: ₹33.98
  • FY26 Other Income: ₹232.27
  • FY26 Total Income: ₹266.25
  • FY26 Total Expenses: ₹373.83
  • FY26 Loss before Tax: ₹(107.58)
  • FY26 Tax Expenses: ₹(60.78)
  • FY26 Net Loss: ₹(46.80)
  • FY26 Basic EPS: ₹(0.01)

Comparative Figures FY2025:

  • FY25 Revenue from Operations: ₹0.00
  • FY25 Other Income: ₹118.24
  • FY25 Total Income: ₹118.24
  • FY25 Total Expenses: ₹340.75
  • FY25 Loss before Tax: ₹(222.51)
  • FY25 Tax Expenses: ₹(0.19)
  • FY25 Net Loss: ₹(222.32)
  • FY25 Basic EPS: ₹(0.05)

Expense Breakdown FY2026:

  • Employees Benefit Expenses: ₹57.71
  • Finance Costs: ₹8.27
  • Depreciation & Amortization: ₹4.19
  • Loss in FNO Trading: ₹139.77
  • Other Expenses: ₹131.98
  • Purchases: ₹31.83

Balance Sheet Position as at March 31, 2026:

  • Paid-up Equity Share Capital: ₹4,702.73 lakhs
  • Other Equity: ₹1,485.42 lakhs
  • Total Assets: ₹6,950.60 lakhs
  • Non-Current Assets: ₹4,349.93 lakhs (including Investments: ₹4,338.22 lakhs)
  • Current Assets: ₹2,600.67 lakhs (including Cash: ₹256.92 lakhs, Loans: ₹1,413.96 lakhs)
  • Total Liabilities: ₹762.45 lakhs

Cash Flow Statement FY2026:

  • Cash from Operating Activities: ₹788.77 lakhs
  • Cash used in Investing Activities: ₹(695.48) lakhs
  • Cash from Financing Activities: ₹0.00
  • Net Increase in Cash: ₹93.29 lakhs
  • Closing Cash Balance: ₹256.92 lakhs

Audit and Governance Details:

  • Board meeting held on May 30, 2026 (19:30 to 20:40 hrs)
  • Results reviewed by Audit Committee and approved by Board of Directors
  • Auditor: S P M L & Associates (FRN: 136549W)
  • Audit Report Date: May 30, 2026
  • Unmodified audit opinion issued

Significant Notes and Qualifications:

Note 4: Subject to confirmation/reconciliation of certain trade receivables, trade payables, loans and advances balances. Management expects no material adjustments.

Note 5: Company holds investments in unlisted companies valued at ₹1,868.27 lakhs. Fair value assessment based on valuation reports available as of March 31, 2025, or public domain reports less than 6 months old. Some share transfers from erstwhile shareholders are pending completion.

Note 6: Company holds 'stock-in-trade' of shares in listed companies valued at ₹2.97 lakhs, not currently traded on any exchange. Valued at last available traded rates.

Note 7: Company had given advances totaling ₹587.37 lakhs (gross value) for acquiring shares/securities, which remain pending as of balance sheet date. Management is processing settlement through acquisition or repayment.

Note 8: Company holds >50% shareholding in Salcete Brewing Limited (SBL). Control over board and affairs expected to transfer effective April 1, 2026, per Share Purchase Agreement. Consolidation will commence from that date.

Auditor's Emphasis of Matter:

1. Company meets NBFC registration criteria under RBI Act but hasn't obtained registration from RBI

2. Stock-in-trade of shares valued at ₹2.97 lakhs using last traded rates as they are not currently traded

3. Advances of ₹587.37 lakhs given for share acquisitions remain pending settlement

4. Control over SBL expected from April 1, 2026, relying on management representation

5. Interest income not recognized on some outstanding loans due to inability to crystallize interest. ECL provision considered for credit-impaired assets