Key Financial Figures - Quarter Ended 31st March 2026 (Audited)

  • Total Income: Rs 6.92 lakh
  • Total Expenses: Rs 8.89 lakh
  • Loss Before Tax: Rs (1.97) lakh
  • Net Profit After Tax: Rs (1.97) lakh
  • Total Comprehensive Income: Rs (1.86) lakh
  • Basic EPS: Rs (0.05)
  • Diluted EPS: Rs (0.05)

Key Financial Figures - Financial Year Ended 31st March 2026 (Audited)

  • Total Income: Rs 19.09 lakh (compared to Rs 612.43 lakh in FY25)
  • Total Expenses: Rs 37.04 lakh (compared to Rs 647.57 lakh in FY25)
  • Loss Before Tax: Rs (17.95) lakh (compared to Rs (35.13) lakh in FY25)
  • Net Profit After Tax: Rs (26.97) lakh (compared to Rs (86.32) lakh in FY25)
  • Total Comprehensive Income: Rs (25.77) lakh (compared to Rs (86.32) lakh in FY25)
  • Basic EPS: Rs (0.66) (compared to Rs (2.11) in FY25)
  • Diluted EPS: Rs (0.66) (compared to Rs (2.11) in FY25)

Capital Structure

  • Paid-up Equity Share Capital: Rs 409.00 lakh (unchanged from previous periods)
  • Face Value per Share: Rs 10.00
  • Other Equity Capital (Reserve & Surplus): Rs (23.91) lakh

Balance Sheet Position as at 31st March 2026

  • Total Assets: Rs 393.71 lakh
  • Current Assets include:
  • Financial Assets: Rs 52.12 lakh
  • Cash and Cash Equivalents: Rs 31.60 lakh
  • Bank Balance other than Cash and Cash Equivalents: Rs 230.00 lakh
  • Other Current Assets: Rs 1.86 lakh
  • Current Tax Assets (Net): Rs 393.71 lakh
  • Equity: Rs 385.09 lakh (Share Capital Rs 409.00 lakh + Other Equity Rs (23.91) lakh)
  • Liabilities include Trade Payables and Other Current Financial Liabilities

Cash Flow Statement for Year Ended 31st March 2026

  • Net Cash From Operating Activities: Rs (52.67) lakh
  • Net Cash From Investing Activities: Rs (33.03) lakh
  • Net Cash Used in Financing Activities: Rs 0.00 lakh
  • Net Decrease in Cash & Cash Equivalents: Rs (85.69) lakh
  • Closing Balance of Cash & Cash Equivalents: Rs 261.60 lakh

Regulatory Compliance and Audit

  • The financial results were reviewed by the Audit Committee on 30th May 2026
  • Statutory Auditors: M/s SD P M & Co, Chartered Accountants, Ahmedabad
  • The financial statements are prepared in accordance with IND-AS 34 prescribed under Section 133 of the Companies Act, 2013
  • The audit was conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013
  • The auditor issued an unqualified opinion stating the financial results give a true and fair view in conformity with applicable Indian Accounting Standards

Additional Notes

  • Figures for previous periods have been regrouped/rearranged/reclassified wherever necessary to correspond with current period's classification
  • Previous year figures were taken as certified by previous auditor
  • The quarterly figures are balancing figures between audited full-year figures and unaudited year-to-date figures up to the previous quarter