Summary of Key Information:

Reporting Period: Fourth quarter and year ended March 31, 2026

Nature of Filing / Announcement: Submission of Standalone and Consolidated Audited Financial Results pursuant to Regulation 33 of SEBI(LODR) Regulations, 2015

Audit Opinion:

Unmodified opinion from statutory auditors M/s Jagdish Chand & Co, Chartered Accountants for both standalone and consolidated financial results

Key Financial Highlights [₹ in lakhs]:

Consolidated Results:

Quarter Ended March 31, 2026:

  • Revenue From Operations: 174.34
  • Other Income: 20.31
  • Total Income: 194.65
  • Total Expenses: 354.41
  • Profit/(Loss) before share of profit(loss) of associates, Exceptional items and Tax: (159.76)
  • Share of profit/(loss) of associates (net of tax): 1.92
  • Exceptional Items Gain: 16,061.46 [Exceptional]
  • Profit before Tax: 15,903.62
  • Tax Expenses: 1,356.00
  • Net Profit for the period: 14,547.62
  • EPS Basic: 37.56
  • EPS Diluted: 37.56

Year Ended March 31, 2026:

  • Revenue From Operations: 684.21
  • Other Income: 285.56
  • Total Income: 969.77
  • Total Expenses: 997.54
  • Profit/(Loss) before share of profit(loss) of associates, Exceptional items and Tax: (27.77)
  • Share of profit/(loss) of associates (net of tax): 0.66
  • Exceptional Items Gain: 16,061.46 [Exceptional]
  • Profit before Tax: 16,034.35
  • Tax Expenses: 1,356.00
  • Net Profit for the period: 14,678.35
  • EPS Basic: 37.90
  • EPS Diluted: 37.90

Comparative Figures Year Ended March 31, 2025:

  • Revenue From Operations: 697.17
  • Other Income: 295.57
  • Total Income: 992.74
  • Net Profit for the period: 79.66
  • EPS Basic: 0.21
  • EPS Diluted: 0.21

Segment-wise Performance:

The consolidated financial results include the financial results of the following associates:

  • India Lease Development Limited (31.35% equity share holding)
  • Jayabharat Credit Limited (43.45% equity share holding, associate only until September 18, 2025)

Exceptional Items:

During the year ended March 31, 2026, the Company recognized exceptional gains of ₹16,061.46 lakhs comprising:

  • Gain of ₹16,007.16 lakhs from sale of one investment property
  • Gain of ₹54.30 lakhs on sale of equity shares of Jayabharat Credit Limited

Corporate Actions:

Not Specified

Other Significant Information:

  • Company sold quoted investments in equity shares of Jayabharat Credit Limited on September 18, 2025, ceasing its associate status
  • Sale was based on independent valuer's report due to thin trading on stock exchange
  • Other Income for FY26 includes ₹42.00 lakhs received as enhancement compensation
  • India Lease Development Limited (associate) did not satisfy principal business criteria under RBI Act Section 45-I(f) as financial assets were less than 50% of total assets

Consolidated Assets and Liabilities as at March 31, 2026 [₹ in lakhs]:

  • Total Assets: 30,666.42
  • Equity Share Capital: 1,936.36
  • Other Equity: 20,296.98
  • Total Equity: 22,233.34
  • Total Non-Current Liabilities: 386.67
  • Total Current Liabilities: 8,046.41

Consolidated Cash Flows for Year Ended March 31, 2026 [₹ in lakhs]:

  • Net cash flows from operating activities: (4,445.46)
  • Net cash flows from investing activities: 20,061.86
  • Net cash flows from financing activities: (5.25)
  • Net increase in cash and cash equivalents: 15,611.15
  • Cash and Cash Equivalents - Opening: 6.45
  • Cash and Cash Equivalents - Closing: 15,617.60

Auditor's Report Highlights:

  • Emphasis of Matter regarding sale of quoted investments in associate company based on independent valuer's report
  • Emphasis of Matter in audit report of India Lease Development Limited regarding not satisfying RBI principal business criteria and sale of investments based on valuer's report
  • Audit conducted in accordance with Standards on Auditing

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