Board Meeting Details

The Board of Directors meeting was held on Wednesday, May 27, 2026, from 02:00 P.M. to 03:45 P.M. at the company's registered office. The Board:

  • Considered and approved the Audited Financial Results for the quarter and year ended 31st March, 2026
  • Reviewed and took on record the Auditor's Report on the Audited Financial Results

Financial Results Summary (Rs. in Lacs)

Quarterly Performance (Q4 FY26 vs Q4 FY25 vs Q3 FY26)

  • Revenue from Operations: ₹188.78 (Q4 FY26) vs ₹128.80 (Q4 FY25) vs ₹96.03 (Q3 FY26)
  • Other Income: Negative ₹272.86 (Q4 FY26) vs Negative ₹191.14 (Q4 FY25) vs Positive ₹233.41 (Q3 FY26)
  • Total Revenue: Negative ₹84.08 (Q4 FY26) vs Negative ₹62.34 (Q4 FY25) vs Positive ₹329.44 (Q3 FY26)
  • Total Expenses: ₹284.77 (Q4 FY26) vs ₹182.58 (Q4 FY25) vs ₹158.88 (Q3 FY26)
  • Profit/(Loss) before Tax: Negative ₹368.85 (Q4 FY26) vs Negative ₹244.92 (Q4 FY25) vs Positive ₹170.56 (Q3 FY26)
  • Tax Expenses: Negative ₹43.25 (deferred tax benefit)
  • Net Profit/(Loss): Negative ₹325.60 (Q4 FY26) vs Negative ₹243.99 (Q4 FY25)
  • Earnings Per Share (Basic & Diluted): Negative ₹4.07 (Q4 FY26) vs Negative ₹3.05 (Q4 FY25) vs Positive ₹1.95 (Q3 FY26)

Annual Performance (FY26 vs FY25)

  • Revenue from Operations: ₹493.53 (FY26) vs ₹816.10 (FY25)
  • Other Income: ₹301.43 (FY26) vs ₹567.95 (FY25)
  • Total Revenue: ₹794.96 (FY26) vs ₹1,384.05 (FY25)
  • Total Expenses: ₹775.29 (FY26) vs ₹1,127.68 (FY25)
  • Profit before Tax: ₹19.67 (FY26) vs ₹256.37 (FY25)
  • Tax Expenses: Negative ₹21.67 (deferred tax benefit, FY26) vs ₹51.82 (deferred tax, FY25) plus ₹200.40 (tax related to earlier years, FY25)
  • Net Profit: ₹41.34 (FY26) vs ₹200.40 (FY25)
  • Earnings Per Share (Basic & Diluted): ₹0.51 (FY26) vs ₹2.50 (FY25)
  • Total Comprehensive Income: ₹41.17 (FY26) vs ₹200.23 (FY25)

Balance Sheet Position as at 31st March, 2026 (Rs. in Lacs)

  • Total Assets: ₹6,672.06
  • Non-Current Assets: ₹6,451.30
  • Current Assets: ₹220.76 (including Cash & Cash Equivalents: ₹220.18)
  • Equity Share Capital: ₹800.00 (Face Value ₹10 per share)
  • Other Equity: ₹5,603.08
  • Total Equity: ₹6,403.08
  • Non-Current Liabilities: ₹228.10 (including Borrowings: ₹34.63)
  • Current Liabilities: ₹40.88 (including Borrowings: ₹1.18, Trade Payables: ₹11.47)
  • Total Liabilities: ₹268.98

Cash Flow Highlights (FY26, Rs. in Lacs)

  • Net Cash from Operating Activities: Negative ₹43.43
  • Net Cash from Investing Activities: ₹47.60
  • Net Cash from Financing Activities: Negative ₹14.28
  • Cash & Cash Equivalents (Opening): ₹0.25
  • Cash & Cash Equivalents (Closing): ₹0.25

Auditor's Report Key Points

  • Auditor: Parveen Lokwani & Co.
  • Opinion: Unmodified opinion stating financial results give true and fair view in conformity with Indian Accounting Standards
  • Emphasis of Matter: Auditors drew attention to the fact that for certain bank accounts, the company has not provided bank statements, external confirmations and/or reconciliations for verification. Management represented these accounts are non-operational with pending KYC formalities.
  • Audit Report Date: 27th May 2026

Business Segment Information

The company has only one primary reportable segment: trading of chemicals and commodities.

Accounting Framework

The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) as notified by the Ministry of Corporate Affairs and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Compliance Statement

The submission is made in compliance with Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.