Financial Results Summary

Quarterly Performance (Q4 FY26)

  • Total Income: ₹11.45 lakh (compared to ₹22.17 lakh in Q4 FY25 and ₹7.51 lakh in Q3 FY25)
  • Total Expenses: ₹43.69 lakh (compared to ₹9.13 lakh in Q4 FY25 and ₹15.68 lakh in Q3 FY25)
  • Profit/(Loss) before tax: Loss of ₹32.24 lakh (compared to profit of ₹13.04 lakh in Q4 FY25 and loss of ₹8.17 lakh in Q3 FY25)
  • Net Profit/(Loss): Loss of ₹28.65 lakh (compared to profit of ₹9.11 lakh in Q4 FY25 and loss of ₹8.43 lakh in Q3 FY25)
  • Earnings per share (Basic): Loss of ₹0.31 (compared to profit of ₹0.10 in Q4 FY25 and loss of ₹0.09 in Q3 FY25)

Annual Performance (FY26)

  • Total Income: ₹77.27 lakh (compared to ₹55.91 lakh in FY25)
  • Revenue from operations: ₹55.42 lakh from sale of products and services, ₹21.85 lakh from other operating income
  • Total Expenses: ₹94.72 lakh (compared to ₹31.83 lakh in FY25)
  • Employee benefits expense: ₹28.12 lakh (compared to ₹1.33 lakh in FY25)
  • Other expenses: ₹65.88 lakh (compared to ₹28.75 lakh in FY25)
  • Finance costs: ₹0.22 lakh (compared to ₹1.02 lakh in FY25)
  • Depreciation: ₹0.50 lakh (compared to ₹0.73 lakh in FY25)
  • Profit/(Loss) before tax: Loss of ₹17.44 lakh (compared to profit of ₹24.08 lakh in FY25)
  • Net Profit/(Loss): Loss of ₹17.70 lakh (compared to profit of ₹18.43 lakh in FY25)
  • Earnings per share (Basic): Loss of ₹0.19 (compared to profit of ₹0.20 in FY25)
  • Paid-up equity share capital: Remained unchanged at ₹458.30 lakh

Cash Flow Statement (FY26)

  • Net cash from operating activities: Negative ₹33.53 lakh (negative ₹6.87 lakh in FY25)
  • Net cash from investing activities: Positive ₹41.76 lakh (positive ₹20.82 lakh in FY25)
  • Sale of non-current investments: ₹45.89 lakh
  • Purchase of non-current investments: ₹34.61 lakh
  • Interest received: ₹21.74 lakh
  • Net cash from financing activities: Positive ₹1.19 lakh (positive ₹0.58 lakh in FY25)
  • Net increase in cash: ₹9.43 lakh (₹14.53 lakh in FY25)
  • Cash and cash equivalents at year-end: ₹351.74 lakh (₹342.31 lakh at beginning of year)

Balance Sheet Highlights (as of March 31, 2026)

  • Total Assets: ₹581.71 lakh
  • Financial Assets: ₹529.38 lakh
  • Cash and cash equivalents: ₹351.74 lakh
  • Equity Share Capital: ₹458.30 lakh
  • Other Equity: ₹111.35 lakh
  • Total Equity and Liabilities: ₹581.71 lakh

Related Party Transactions

The company disclosed the following related party transactions during the reporting period:

  • Loan to Shantilal M Jain (Director): ₹5.60 lakh
  • Reimbursement of expense to Shantilal M Jain: ₹5.26 lakh
  • Additional reimbursement of expense to Shantilal M Jain: ₹8.32 lakh (closing balance ₹3.06 lakh)
  • Repayment of loan from Shantilal M Jain: ₹5.60 lakh
  • Reimbursement of expense to Siddharth S Jain (Managing Director): ₹15.43 lakh

Total value of related party transactions disclosed: ₹40.21 lakh

Audit and Compliance Details

  • The results were reviewed by the audit committee and approved by the Board of Directors at their meeting held on May 29, 2026
  • Statutory Auditor: V R S K & CO LLP (formerly known as V R S K & CO)
  • Audit Opinion: Unmodified opinion issued on the standalone audited financial results
  • The company has no subsidiary companies
  • The company operates in a single segment: Commission from Depository Participant and Share Broker activities
  • Financial statements prepared in accordance with Indian Accounting Standards (Ind AS)
  • Number of investor complaints received, disposed of and lying unresolved as on March 31, 2026: NIL
  • No adjustments in profit & loss for Q4 FY26 under Ind AS
  • No default in payment of outstanding loans/debt securities
  • Previous year figures have been regrouped/reclassified to conform to current year presentation