Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Financial Year ended March 31, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of SEBI LODR Regulations

Audit Opinion:

Unmodified opinion issued by M/s. Rajendra Sharma & Associates, Chartered Accountants (FRN: 108390W)

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

For Year Ended March 31, 2026:

  • Revenue from Operations: Not specified
  • Total Income: ₹32.24
  • EBITDA: Not disclosed
  • Net Profit: ₹5.89
  • EPS: ₹0.19 (Basic and Diluted)
  • Other Equity: ₹5,786.60
  • Cash and Cash Equivalents: Not separately specified (Other Bank Balances: ₹35.25)
  • Debt: Short-term borrowings ₹72.54

For Year Ended March 31, 2025 (Comparison):

  • Total Income: ₹31.13
  • Net Profit: ₹6.19
  • EPS: ₹0.20
  • Other Equity: ₹9,499.30
  • Other Bank Balances: ₹9.44
  • Short-term borrowings: ₹69.54

For Quarter Ended March 31, 2026:

  • Total Income: ₹14.34
  • Net Profit: ₹5.61
  • EPS: ₹0.18 (Basic and Diluted)

Consolidated Results:

Not applicable - only standalone results provided

Financial Performance Analysis:

Net profit decreased from ₹6.19 lakh in FY25 to ₹5.89 lakh in FY26, representing a 4.8% decline year-over-year. Total income increased marginally from ₹31.13 lakh to ₹32.24 lakh.

Segment-wise Performance:

The company has only one segment, therefore segment reporting is not applicable.

Corporate Actions:

No dividends, share splits, bonus issues, buybacks, or capital raising activities announced.

Balance Sheet Position as at March 31, 2026 [₹ in Lakhs]:

Assets:

  • Non-Current Assets: ₹6,027.89 (primarily Investments: ₹6,027.89)
  • Current Assets: ₹145.23 (Other Bank Balances: ₹35.25, Other Current Assets: ₹108.98, Other: ₹1.00)
  • Total Assets: ₹6,173.12

Liabilities and Equity:

  • Equity Share Capital: ₹305.15
  • Other Equity: ₹5,786.60
  • Total Equity: ₹6,091.75
  • Non-Current Liabilities: ₹0.31 (Deferred Tax Liabilities)
  • Current Liabilities: ₹81.05 (Borrowings: ₹72.54, Trade Payables: ₹6.03, Current Tax Liabilities: ₹2.49)
  • Total Liabilities: ₹81.37

Year-over-Year Comparison:

  • Investments decreased significantly from ₹9,746.47 lakh (Mar 2025) to ₹6,027.89 lakh (Mar 2026)
  • Total assets decreased from ₹9,899.87 lakh to ₹6,173.12 lakh
  • Other equity decreased from ₹9,499.30 lakh to ₹5,786.60 lakh

Cash Flow Statement for Year Ended March 31, 2026 [₹ in Lakhs]:

  • Net cash from operating activities: ₹22.81
  • Net cash flow from investment activities: Not specified
  • Net cash from financing activities: ₹3.00
  • Net increase in cash & cash equivalents: ₹25.81
  • Cash and cash equivalents (opening): ₹9.44
  • Cash and cash equivalents (closing): ₹35.25

Other Significant Information:

  • Company CIN: L65993GJ1992PLC036653
  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors
  • No exceptional items, discontinued operations, or changes in accounting policy disclosed