Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended 30th June, 2026 (Q1 FY27)

Nature of Filing / Announcement: Financial Results under SEBI LODR Regulations

Date of Board Meeting / Approval: 13th August, 2026 (commenced at 12:00 Noon, concluded at 5:00 PM)

Audit Opinion: Un-modified opinion (clean)

Auditor's Comment: No material misstatement found in the limited review conducted

Key Financial Highlights [Figures in ₹ Lacs]

Standalone Results:

Revenue from Operations: ₹17,484 (Q1 FY26: ₹10,004)

Total Income: ₹19,337 (Q1 FY26: ₹13,040)

Net Profit: ₹1,385 (Q1 FY26: ₹1,900)

EPS: ₹2.32 (Q1 FY26: ₹3.19)

Paid-up Equity Share Capital: ₹5,969 (Face Value of ₹10/- per share)

Other Equity: ₹5,969

Consolidated Results:

Revenue from Operations: ₹26,989 (Q1 FY26: ₹24,841) - YoY growth of 8.6%

Total Income: ₹28,978 (Q1 FY26: ₹27,468)

Net Profit/(Loss): ₹(195) loss (Q1 FY26: ₹2,125 profit) - Significant deterioration

Profit/(Loss) attributable to Owners of the parent: ₹(195) loss (Q1 FY26: ₹1,808 profit)

EPS: ₹(0.33) loss (Q1 FY26: ₹3.03 profit)

Paid-up Equity Share Capital: ₹5,969

Other Equity: ₹5,969

Expense Breakdown (Consolidated):

  • Purchase of stock-in-trade: ₹26,532
  • Changes in inventories: ₹(127)
  • Employee benefit expense: ₹175
  • Depreciation and amortisation: ₹58
  • Finance Costs: ₹155
  • Other Expenses: ₹1,650
  • Total Expenses: ₹28,493

Tax Expense (Consolidated):

  • Current tax: ₹340
  • Deferred tax: ₹136

Segment-wise Performance:

The company operates in two segments:

Trading Items Segment:

  • Segment Revenue: ₹27,380
  • Segment Results (Profit before tax and interest): ₹656
  • Segment Assets: ₹95,033
  • Segment Liabilities: ₹20,974

Real Estate etc. Segment:

  • Segment Revenue: ₹1,598
  • Segment Results (Profit before tax and interest): ₹725
  • Segment Assets: ₹43,725
  • Segment Liabilities: ₹1,260

Consolidation Details:

The consolidated results include:

  • Subsidiary: Kothari Products Singapore Pte. Ltd. (Revenue: ₹9,216 lacs, Net Profit: ₹62 lacs)
  • Associates (Standalone): Haraparvati Realtors Pvt. Ltd., Subhadra Realtors Pvt. Ltd., SPPL Hotels Pvt. Ltd. (Group's share of net profit: ₹328 lacs)
  • Associate (Consolidated): Viren Ventures Private Limited (Group's share of net profit: ₹413 lacs)

Corporate Actions:

Not Specified

Other Significant Information:

  • The financial results have been prepared in accordance with Indian Accounting Standards (Ind-AS)
  • Segment information is provided in the consolidated financial results as per Ind AS 108
  • The figures for the last quarter of the previous year are balancing figures between audited annual figures and previously published unaudited quarterly figures