Financial Performance Highlights

Profit & Loss Statement (₹ lakh):

  • Quarter Ended March 31, 2026: Profit before tax of ₹37.92 lakh; Profit after tax of ₹60.22 lakh
  • Year Ended March 31, 2026: Loss before tax of ₹21.37 lakh; Loss after tax of ₹21.20 lakh
  • Previous Year (2025): Loss before tax of ₹25.63 lakh; Loss after tax of ₹18.73 lakh

Revenue Breakdown (₹ lakh):

  • Revenue from operations: ₹69.32 (FY2026) vs ₹42.80 (FY2025)
  • Other income: ₹164.00 (FY2026) vs ₹274.11 (FY2025)
  • Total income: ₹233.32 (FY2026) vs ₹316.91 (FY2025)

Expense Analysis (₹ lakh):

  • Employee benefits expense: ₹93.66
  • Finance costs: ₹45.32
  • Depreciation: ₹1.90
  • Other expenses: ₹118.07

Earnings Per Share:

  • Basic EPS: (₹0.70) for FY2026 vs (₹0.62) for FY2025
  • Diluted EPS: (₹0.70) for FY2026 vs (₹0.62) for FY2025

Other Comprehensive Income:

  • Total comprehensive income for FY2026: Negative ₹366.30 lakh
  • Previous year: Negative ₹165.63 lakh

Balance Sheet Position (as of March 31, 2026)

Assets (₹ lakh):

  • Total assets: ₹3,965.34
  • Non-current assets: ₹4,347.52 (including property, plant & equipment: ₹402.24; deferred tax assets: ₹3,882.09; other non-current assets: ₹63.19)
  • Current assets: ₹3,965.34 (including investments, trade receivables, cash & cash equivalents, bank balances, loans: ₹16.65, other current assets: ₹0.42)

Equity & Liabilities (₹ lakh):

  • Total equity: ₹1,540.93 (equity share capital: ₹304.12; other equity: ₹1,236.81)
  • Non-current liabilities: ₹1,892.03 (financial liabilities: ₹1,769.93; trade payables: ₹113.41; other financial liabilities: ₹8.69)
  • Current liabilities: ₹532.38 (borrowings: ₹450.45; trade payables: ₹81.39; other financial liabilities: ₹0.54)

Cash Flow Statement (₹ lakh)

Operating Activities:

  • Net cash from operating activities: Negative ₹464.68

Investing Activities:

  • Dividend income: ₹51.47
  • Bank interest income: ₹33.03
  • Capital gains: ₹163.43 (long-term ₹145.79 + short-term ₹17.64)
  • Increase in investments & other non-current assets: ₹1,829.18 outflow
  • Net cash from investing activities: Negative ₹1,555.07

Financing Activities:

  • Net proceeds from borrowings: ₹2,019.78
  • Net cash from financing activities: ₹2,019.78

Key Dates and Approvals

  • Board meeting date: May 29, 2026
  • Results approved and adopted by board on May 29, 2026
  • Audit committee reviewed the results
  • Statutory auditors completed audit on same date

Accounting and Regulatory Framework

  • Financial results prepared in accordance with India Accounting Standards (Ind AS)
  • Company operates in single primary segment: Finance
  • Figures for Q4 March 2026 are balancing figures between audited FY2026 and unaudited 9-month figures up to December 2025
  • Previous period figures have been regrouped/rearranged where necessary

Declaration

  • Company declared unmodified audit opinion as required by SEBI regulations
  • Filed with Bombay Stock Exchange on May 29, 2026