Key Financial Figures - Standalone (Rs. in Lakhs)

Quarterly Performance (Q4 FY2026)

  • Total Income: ₹436.88 (vs ₹331.12 in Q4 FY2025)
  • Revenue From Operations: ₹423.27
  • Other Income: ₹13.50
  • Total Expenses: ₹510.58 (vs ₹257.60 in Q4 FY2025)
  • Finance Costs: ₹508.20 (significant increase from ₹249.93 YoY)
  • Employee Benefit Expense: ₹7.35
  • Profit before Tax: Loss of ₹73.70 (vs profit of ₹73.52 in Q4 FY2025)
  • Tax Expenses: ₹20.01
  • Net Profit After Tax: Loss of ₹53.69 (vs profit of ₹51.55 in Q4 FY2025)
  • Other Comprehensive Income: Loss of ₹48.50
  • Total Comprehensive Income: Loss of ₹102.19
  • Basic EPS: (₹2.70) (vs ₹2.59 in Q4 FY2025)
  • Diluted EPS: (₹2.70) (vs ₹2.59 in Q4 FY2025)

Annual Performance (FY2026)

  • Total Income: ₹1,902.50 (vs ₹1,871.16 in FY2025)
  • Revenue From Operations: ₹1,824.25
  • Dividend Income: ₹56.40
  • Other Income: ₹21.85
  • Total Expenses: ₹1,713.81 (vs ₹1,760.77 in FY2025)
  • Finance Costs: ₹1,665.84
  • Employee Benefit Expense: ₹21.71
  • Profit before Tax: ₹188.69 (vs ₹110.39 in FY2025)
  • Tax Expenses: Credit of ₹51.99
  • Net Profit After Tax: ₹136.70 (vs ₹84.12 in FY2025)
  • Other Comprehensive Income: Loss of ₹377.32 (mainly FV measurement on investments)
  • Total Comprehensive Income: Loss of ₹240.62 (vs profit of ₹106.78 in FY2025)
  • Basic EPS: ₹6.86 (vs ₹4.22 in FY2025)
  • Diluted EPS: ₹6.86 (vs ₹4.22 in FY2025)

Capital Structure

  • Paid-up equity share capital: ₹199.20 lakh (Face Value ₹10 per share)
  • Reserves excluding Revaluation Reserves: ₹14,280.23 lakh (vs ₹14,520.85 lakh in FY2025)

Assets and Liabilities Position (Standalone as at March 31, 2026)

  • Total Assets: ₹32,040.06 lakh
  • Financial Assets:
  • Cash and Cash Equivalents: ₹766.80 lakh
  • Loans: ₹21,707.50 lakh
  • Investments: ₹9,435.22 lakh
  • Non-Financial Liabilities: ₹60.63 lakh
  • Total Equity: ₹14,479.43 lakh

Cash Flow Statement (Standalone FY2026)

  • Net Cash Flow from operating activities: ₹130.39 lakh
  • Net Cash used in Investing activities: ₹6,555.66 lakh
  • Net Cash from Financing activities: ₹6,900.00 lakh (Loans taken)
  • Net Increase in Cash & Cash Equivalents: ₹474.73 lakh
  • Cash & Cash Equivalents at period end: ₹766.80 lakh

Consolidated Financial Highlights

  • Q4 Net Profit After Tax: Loss of ₹49.04 lakh (including share of profits from associates of ₹4.65 lakh)
  • Annual Net Profit After Tax: ₹142.91 lakh (including share of profits from associates of ₹6.22 lakh)
  • Consolidated Reserves: ₹14,286.44 lakh
  • Consolidated Total Assets: ₹32,046.27 lakh

Business Segment Information

  • The Company is primarily engaged in Finance & Investment activities
  • No separate reportable segments as per Ind AS 108 "Operating Segments"

Accounting Policies and Notes

  • Prepared in accordance with Indian Accounting Standards (Ind AS)
  • Previous years' figures regrouped/rearranged where necessary
  • Labour code implementation noted effective from November 21, 2025, with management assessment that statutory gratuity provisions not applicable
  • Company provides voluntary gratuity benefits accounted as defined benefit plan

Associate Companies

  • Consolidated results include Sushree Trading Limited as an associate company
  • Share of profits from associates: ₹4.65 lakh (Q4), ₹6.22 lakh (FY2026)