Key Quantitative Figures - Standalone (₹ in Lakhs)

Quarter Ended March 31, 2026 (Audited):

  • Revenue from operations: ₹1,455.97
  • Other income: ₹110.47
  • Total Revenue: ₹1,566.44
  • Total Expenditure: ₹1,714.05
  • Loss from operations before tax: ₹(147.62)
  • Exceptional Items: ₹0.00
  • Loss before tax: ₹(147.62)
  • Tax Expenses (Deferred Tax): ₹(64.97)
  • Loss for the period (Q4): ₹(82.65)
  • Other Comprehensive Income: ₹(21.60)
  • Total Comprehensive Income: ₹(104.25)
  • Basic & Diluted EPS: ₹(0.78)

Year Ended March 31, 2026 (Audited):

  • Revenue from operations: ₹5,293.92
  • Other income: ₹249.34
  • Total Revenue: ₹5,543.26
  • Total Expenditure: ₹6,776.67
  • Loss from operations before tax: ₹(1,233.37)
  • Exceptional Items: ₹741.16
  • Loss before tax: ₹(1,233.37)
  • Tax Expenses (Deferred Tax): ₹(216.43)
  • Loss for the year (FY26): ₹(1,016.94)
  • Other Comprehensive Income: ₹5.99
  • Total Comprehensive Income: ₹(1,010.95)
  • Basic & Diluted EPS: ₹(9.58)

Key Quantitative Figures - Consolidated (₹ in Lakhs)

Year Ended March 31, 2026 (Audited):

  • Profit before tax: ₹(6.07)
  • Tax Expenses: ₹(2.39) [Current Tax: ₹214.43, Deferred Tax: ₹(216.82)]
  • Loss for the year (FY26): ₹(2.39)
  • Other Comprehensive Income: ₹5.99
  • Total Comprehensive Income: ₹3.60
  • Basic & Diluted EPS: ₹(0.02)

Dates of Action

  • Board Meeting: Held on May 27, 2026, from 05:00 P.M. to 09:30 P.M.
  • Period Ended: March 31, 2026 (Q4 and Full Year FY 2025-26).
  • Auditor's Report Date: May 27, 2026.

Parties Involved

  • Subsidiary: Mahalaxmi Exports Private Limited (MEPL) - Wholly Owned Subsidiary.
  • Statutory Auditor: M/s. Jain Chowdhary & Co., Chartered Accountants (Firm Registration No. 113267W).
  • Key Personnel: Mr. Jeetmal B. Parekh (Chairman, DIN: 00512415); CA Hitesh Salecha (Partner, Jain Chowdhary & Co.).

Purpose and Rationale

The disclosure is a mandatory regulatory requirement under SEBI LODR Regulation 33 to inform the stock exchanges and shareholders of the company's audited financial performance.

Financial and Operational Impact

Exceptional Items: An aggregate amount of ₹741.16 lakh was disclosed as an Exceptional Item for FY26. This relates to the final settlement of insurance claims from a major fire incident that occurred on November 24, 2024, at the company's factory premises. The net impact was recognized in two parts: ₹444 lakh in Q2 (Sep 30, 2025) for fixed assets and ₹297 lakh in Q3 (Dec 31, 2025) for inventories. The company has now gradually recommenced production operations.

Capital Structure Impact

  • Paid-up Equity Share Capital remained unchanged at ₹1,062.03 lakh (Face Value ₹10 per share) for both standalone and consolidated entities.
  • No change in share capital was reported for the period.

Cash Flow Implications - Standalone (FY26)

  • Net cash used in operating activities: ₹86.835 lakh
  • Net cash used in investing activities: ₹(2,867.41) lakh
  • Net cash from financing activities: ₹1,934.54 lakh
  • Net decrease in cash and cash equivalents: ₹(64.52) lakh
  • Cash and cash equivalents at year-end: ₹13.33 lakh

Auditor's Opinion

The statutory auditor, Jain Chowdhary & Co., issued an unmodified opinion, stating that the audited financial results:

(i) are presented in accordance with SEBI LODR requirements, and

(ii) give a true and fair view in conformity with Indian Accounting Standards.

Additional Notes

  • The company has only one reportable segment.
  • The figures for the fourth quarter are derived as the balancing figure between the audited full-year figures and the published year-to-date figures up to the third quarter.
  • Previous period figures have been regrouped and rearranged for comparison.