Key Financial Figures - Profit & Loss (₹ Lakhs)

For the Quarter Ended 31/03/2026 (Audited):

  • Income from Operations: ₹1,887.26
  • Other Income: ₹10.49
  • Total Income: ₹1,897.75
  • Total Expenses: ₹1,792.99
  • Profit Before Tax: ₹104.76
  • Tax Expense (Deferred Tax): -₹6.08 (Credit)
  • Net Profit for the Quarter: ₹110.84
  • Total Comprehensive Income for the Quarter: ₹111.17

For the Year Ended 31/03/2026 (Audited):

  • Income from Operations: ₹10,112.13
  • Other Income: ₹26.83
  • Total Income: ₹10,138.96
  • Total Expenses: ₹10,028.38
  • Profit Before Tax: ₹110.58
  • Tax Expense (Deferred Tax): -₹2.93 (Credit)
  • Net Profit for the Year: ₹113.51 (Turnaround from FY25 Net Loss of ₹146.27 Lakhs)
  • Total Comprehensive Income for the Year: ₹111.03

Comparative Figures (Year Ended 31/03/2025 - Audited):

  • Income from Operations: ₹11,778.29
  • Other Income: ₹48.84
  • Total Income: ₹11,827.13
  • Total Expenses: ₹11,944.78
  • Loss Before Tax: ₹117.65
  • Net Loss for the Year: ₹146.27

Statement of Assets and Liabilities as at 31st March 2026 (₹ Lakhs)

Assets:

  • Total Non-Current Assets: ₹1,478.91 (Includes Property, Plant & Equipment: ₹570.43; Trade Receivables: ₹494.24; Other Financial Assets: ₹193.35; Other Non-Current Assets: ₹220.88)
  • Total Current Assets: ₹6,123.63 (Includes Inventories: ₹5,218.85; Investments: ₹42.21; Trade Receivables: ₹750.85; Cash and Cash Equivalents: ₹22.34; Loans: ₹22.15; Other Current Assets: ₹66.62)
  • Total Assets: ₹7,602.53

Equity and Liabilities:

  • Equity Share Capital: ₹374.70
  • Other Equity: ₹2,959.03
  • Total Equity: ₹3,333.73
  • Non-Current Liabilities: ₹104.95 (Includes Borrowings: ₹6.02; Deferred Tax Liabilities (Net): ₹98.93)
  • Current Liabilities: ₹4,163.85 (Includes Borrowings: ₹3,602.65; Trade Payables - Micro/Small Enterprises: ₹21.00; Trade Payables - Other Creditors: ₹432.09; Other Current Liabilities: ₹124.29; Provisions: ₹2.48)
  • Total Liabilities: ₹4,268.80
  • Total Equity and Liabilities: ₹7,602.53

Statement of Cash Flow for Year Ended 31/03/2026 (₹ Lakhs)

  • Cash Generated from Operating Activities (A): ₹-1,364.31
  • Net Cash Used in Investing Activities (B): ₹279.51 (Purchase of PPE/Capital WIP: ₹-276.71; Interest Received: ₹-20.71; Changes in Other Non-Current Assets: ₹23.50)
  • Net Cash from Financing Activities (C): ₹1,101.14 (Proceeds from Current Borrowings: ₹1,401.77; Interest/Finance Charges Paid: ₹-238.55; Proceeds from Non-Current Borrowings: ₹-62.08)
  • Net Increase in Cash and Cash Equivalents: ₹16.34

Additional Disclosures & Notes

  • The company operates solely in the Agri segment.
  • The financial results are prepared in compliance with Indian Accounting Standards (Ind AS).
  • The Statutory Auditors, M/s Bhutoria Ganesan & Co. (FRN: 004465C), issued an unmodified audit opinion dated 22/05/2026 with no qualifications.
  • The impact of the new Labour Codes, notified by the Government of India on 21st November 2025, was assessed and found to be not material to the financial results.
  • Previous period figures have been regrouped/reclassified for consistency.

Parties Involved

  • Stock Exchange: BSE Limited (Scrip Code: 530119)
  • Statutory Auditors: M/s Bhutoria Ganesan & Co.
  • Key Signatories: Kailash Chand Sharma (Chairman & Managing Director), Harshita Kirkire (Company Secretary & Compliance Officer), Abhinandan Prajapati (Chief Financial Officer)