Key Financial Figures

Income Statement Highlights (₹ in Lakhs):

Quarter Ended 31/03/2026 (Audited):

  • Revenue from Operations: ₹146.48
  • Other Income: ₹29.30
  • Total Income: ₹175.78
  • Employee Benefit Expenses: ₹32.64
  • Finance Cost: ₹15.67
  • Depreciation & Amortization: ₹1.81
  • Administration & Other Expenses: ₹109.14
  • Total Expenses: ₹159.26
  • Profit before Exceptional Items & Taxes: ₹16.52
  • Exceptional Items: ₹3.54
  • Profit before Taxes: ₹12.98
  • Tax Expense (Deferred): ₹0.38
  • Net Profit for the period: ₹12.60
  • Basic EPS: ₹0.12
  • Diluted EPS: ₹0.12

Year Ended 31/03/2026 (Audited):

  • Revenue from Operations: ₹528.13 (vs. ₹708.72 in FY25)
  • Other Income: ₹140.29 (vs. ₹148.73 in FY25)
  • Total Income: ₹668.42 (vs. ₹857.45 in FY25)
  • Employee Benefit Expenses: ₹135.70 (vs. ₹140.91 in FY25)
  • Finance Cost: ₹108.24 (vs. ₹118.42 in FY25)
  • Depreciation & Amortization: ₹7.04 (vs. ₹6.18 in FY25)
  • Administration & Other Expenses: ₹432.68 (vs. ₹571.39 in FY25)
  • Total Expenses: ₹683.66 (vs. ₹835.64 in FY25)
  • Loss before Exceptional Items & Taxes: ₹(15.24) (vs. profit of ₹21.81 in FY25)
  • Exceptional Items: ₹4.90 (vs. ₹3.62 in FY25)
  • Loss before Taxes: ₹(20.14) (vs. profit of ₹18.19 in FY25)
  • Tax Expense (Deferred): ₹0.75 (vs. ₹0.67 in FY25)
  • Net Loss for the year: ₹(20.90) (vs. profit of ₹17.52 in FY25)
  • Basic EPS: ₹(0.20) (vs. ₹0.17 in FY25)
  • Diluted EPS: ₹(0.20) (vs. ₹0.17 in FY25)

Balance Sheet Highlights (₹ in Lakhs) as at 31/03/2026:

Assets:

  • Property, plant and equipment: ₹80.24 (vs. ₹80.21 in FY25)
  • Other intangible assets: ₹12.82 (vs. ₹11.59 in FY25)
  • Other non-current financial assets: ₹85.50 (vs. ₹87.77 in FY25)
  • Other non-current assets: ₹2.74 (vs. ₹4.49 in FY25)
  • Total Non-current Assets: ₹181.30 (vs. ₹184.06 in FY25)
  • Inventories: ₹1,714.64 (vs. ₹997.78 in FY25)
  • Trade receivables, current: ₹145.82 (vs. ₹110.01 in FY25)
  • Cash and cash equivalents: ₹4.84 (vs. ₹20.84 in FY25)
  • Bank balance other than cash: ₹280.01 (vs. ₹1,223.10 in FY25)
  • Other current financial assets: ₹1,295.01 (vs. ₹1,515.08 in FY25)
  • Other current assets: ₹1,243.68 (vs. ₹1,154.86 in FY25)
  • Total Current Assets: ₹4,684.00 (vs. ₹5,021.67 in FY25)
  • Total Assets: ₹4,865.30 (vs. ₹5,205.72 in FY25)

Liabilities and Equity:

  • Equity Share Capital: ₹1,050.00 (unchanged from FY25)
  • Other Equity: ₹4.20 (vs. ₹25.10 in FY25)
  • Total Equity: ₹1,054.20 (vs. ₹1,075.10 in FY25)
  • Deferred tax liabilities: ₹2.44 (vs. ₹1.68 in FY25)
  • Total Non-current Liabilities: ₹2.44 (vs. ₹1.68 in FY25)
  • Borrowings, current: ₹594.67 (vs. ₹606.71 in FY25)
  • Trade payables, current: ₹1,373.34 (vs. ₹1,592.67 in FY25)
  • Other current financial liabilities: ₹99.18 (vs. ₹887.12 in FY25)
  • Other current liabilities: ₹1,715.95 (vs. ₹996.73 in FY25)
  • Provisions, current: ₹25.52 (vs. ₹45.71 in FY25)
  • Total Current Liabilities: ₹3,808.66 (vs. ₹4,128.94 in FY25)
  • Total Liabilities: ₹3,811.10 (vs. ₹4,130.62 in FY25)

Cash Flow Statement Highlights (₹ in Lakhs) for Year Ended 31/03/2026:

  • Net cash used in operating activities: ₹(983.79) (vs. ₹13.86 generated in FY25)
  • Net cash from investing activities: ₹132.95 (vs. ₹138.95 in FY25)
  • Net cash used in financing activities: ₹(108.24) (vs. ₹(118.42) in FY25)
  • Net decrease in cash: ₹(959.08) (vs. increase of ₹34.39 in FY25)
  • Cash and cash equivalents at period end: ₹284.85 (vs. ₹1,243.93 in FY25)

Capital Structure

  • Paid-up equity share capital: ₹1,050.00 lakhs (Face Value of ₹10 each)
  • Number of shares: 10,50,000 equity shares of ₹10 each
  • No change in share capital during the reporting period

Additional Information

  • Company has only one segment
  • Figures for corresponding previous period regrouped/rearranged where necessary