Nature of the Event
Regulatory filing pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, disclosing the outcomes of the Board of Directors meeting held on May 30, 2026. The board approved the annual audited standalone financial results for the quarter and year ended March 31, 2026.
Key Quantitative Figures (All figures in ₹ Lakhs)
Financial Results for the Year Ended March 31, 2026 (Audited)
- Total Income: ₹37.39 (Previous Year: ₹36.09)
- Total Expenses: ₹82.92 (Previous Year: ₹18.03)
- Profit/(Loss) before tax: (₹45.53) (Previous Year: ₹18.06)
- Net Profit/(Loss) for the period: (₹46.78) (Previous Year: ₹17.08)
- Earnings Per Share (Basic & Diluted): (₹0.95) (Previous Year: ₹0.11)
Financial Results for the Quarter Ended March 31, 2026 (Audited)
- Total Income: ₹8.22 (Previous Quarter, Dec 31, 2025: ₹8.28; Year-Ago Quarter, Mar 31, 2025: ₹9.02)
- Total Expenses: ₹4.12 (Previous Quarter: ₹3.70; Year-Ago Quarter: ₹5.39)
- Profit/(Loss) before tax: ₹1.10 (Previous Quarter: ₹4.58; Year-Ago Quarter: ₹3.63)
- Net Profit/(Loss) for the period: ₹1.10 (Previous Quarter: ₹3.43; Year-Ago Quarter: ₹5.21)
- Earnings Per Share (Basic & Diluted): ₹0.08 (Previous Quarter: ₹0.07; Year-Ago Quarter: ₹0.11)
Statement of Assets and Liabilities as of March 31, 2026
- Total Assets: ₹881.93 (Previous Year: ₹531.85)
- Non-Current Investments: ₹145.65 (Previous Year: ₹200.00)
- Long-term loans and advances: ₹315.64 (Previous Year: ₹311.27)
- Cash and cash equivalents: ₹10.21 (Previous Year: ₹11.05)
- Other current assets: ₹10.37 (Previous Year: ₹9.45)
- Shareholder's Funds (Equity): ₹465.24 (Previous Year: ₹512.02)
- Share Capital: ₹495.00
- Reserves and Surplus: (₹29.75)
- Long-term borrowings: ₹10.33 (Previous Year: ₹4.18)
- Other current liabilities: ₹6.36 (Previous Year: ₹5.65)
Cash Flow Statement for the Year Ended March 31, 2026
- Net Cash from Operating Activities: (₹22.55) (Previous Year: (₹25.09))
- Net Cash from Investing Activities: ₹54.35 (Previous Year: (₹14.81))
- Net Cash from Financing Activities: (₹32.64) (Previous Year: ₹36.31)
- Net (Decrease) in Cash & Equivalents: (₹0.84) (Previous Year: (₹3.59))
- Closing Cash & Equivalents: ₹10.21 (Previous Year: ₹11.05)
Dates of Action
- Board Meeting Date: May 30, 2026 (11:30 AM to 12:30 PM)
- Period Ended: March 31, 2026
- Approval Date: May 30, 2026
Parties Involved
- Statutory Auditors: M/s. Karmv & Company, Chartered Accountants (Firm Registration Number: 022023N)
- Secretarial Auditor Re-appointed: M/s. Deepak Somaiya & Co., Company Secretaries
- Related Party Mentioned in Audit: One City Promoters Private Limited
Audit Report Details
- Audit Opinion: Unmodified (unqualified) opinion issued by M/s. Karmv & Company on the standalone financial results.
- Emphasis of Matter: The auditors highlighted an emphasis of matter regarding a transaction from FY 2013-14. The company had given a loan of ₹2.00 Crore to One City Promoters Private Limited (a company under the same management) for investment in a real estate project. As of March 31, 2026, the company has neither received any share in the project nor has the money been repaid. The net balance outstanding is ₹1,45,65,004/- (Current Year) and ₹2,00,00,000/- (Previous Year).
Other Disclosures and Rationale
- The company has opted to publish the financial results in a newspaper in compliance with the listing agreement.
- The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS).
- There were no investor complaints during the period (Opening: 0, Received: 0, Closing: 0).
- The Board approved the re-appointment of M/s Deepak Somaiya & Co. as Secretarial Auditor for two consecutive financial years, FY 2026-27 and FY 2027-28.
- Formats for deviation in issue proceeds, disclosure of defaults, and related party transactions were marked as not applicable.
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