Summary of Key Information:

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

Nature of Filing / Announcement: Outcome of Board Meeting

Date of Board Meeting / Approval: May 30, 2026

Audit Opinion: Un-modified opinion for Audited Financial Results for year ended March 31, 2026

Auditor's Comment: Emphasis of Matters regarding Resolution Plan implementation, investments in subsidiaries, and claims recognition

Key Financial Highlights [Rs. in Lakhs]

Standalone Results:

Revenue from Operations: ₹3,838 (Q4 FY26), ₹12,231 (FY26)

Total Income: ₹9,218 (Q4 FY26), ₹21,214 (FY26)

Net Profit: ₹81 (Q4 FY26), ₹923 (FY26)

EPS after Exceptional Items: ₹0.06 (Q4 FY26), ₹0.63 (FY26)

Other Equity: ₹121,190 (as at March 31, 2026)

Cash and Cash Equivalents: ₹438 (as at March 31, 2026)

Debt: Borrowings ₹68,444 (Non-current) + ₹4,795 (Current) = ₹73,239 total (as at March 31, 2026)

Consolidated Results:

Revenue from Operations: ₹5,218 (Q4 FY26), ₹17,606 (FY26)

Total Income: ₹10,946 (Q4 FY26), ₹27,159 (FY26)

Net Profit/(Loss): (₹846) (Q4 FY26), (₹2,263) (FY26)

EPS after Exceptional Items: (₹0.57) (Q4 FY26), (₹1.53) (FY26)

Other Equity: ₹80,347 (as at March 31, 2026)

Cash and Cash Equivalents: ₹1,120 (as at March 31, 2026)

Segment-wise Performance:

The Company's operations consist of construction/project activities with no other reportable segments under Indian Accounting Standard 108.

Corporate Actions:

  • Allotted 14,50,000 equity shares of ₹10 each to SMHDKG LLP (promoter group entity) pursuant to Resolution Plan approved under IBC
  • Paid-up capital increased from ₹154,42,92,560 to ₹155,87,92,560
  • Promoter and promoter group shareholding increased to 74.57% post-allotment

Other Significant Information:

  • Exceptional item of ₹13 lakhs recognized due to impact of New Labour Codes on employee benefits
  • Non-current investments of ₹27,599 lakhs in wholly-owned subsidiaries whose net worth doesn't represent true market value
  • Multiple subsidiaries involved in arbitration/litigation proceedings regarding terminated projects
  • Suratgarh Bikaner Toll Road Company Private Limited under Corporate Insolvency Resolution Process (CIRP) since December 01, 2025