Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended March 31, 2026 and Year ended March 31, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Audited Financial Results

Audit Opinion:

Unmodified opinion expressed by statutory auditors

Key Financial Highlights [Rs. in Lakhs]:

Standalone Results:

For Year Ended March 31, 2026:
  • Revenue from Operations: Not disclosed in provided data
  • Total Income: Rs 508.21
  • EBITDA: Not disclosed
  • Net Profit: Rs 162.44
  • EPS: Rs 27.07 (basic and diluted)
  • Other Equity: Rs 1,533.00
  • Cash and Cash Equivalents: Rs 1.14
  • Debt: Total borrowings Rs 455.17 (Non-current Rs 425.61 + Current Rs 29.56)
For Quarter Ended March 31, 2026:
  • Revenue from Operations: Not disclosed in provided data
  • Total Income: Rs 127.69
  • EBITDA: Not disclosed
  • Net Profit: Rs 38.97
  • EPS: Rs 6.50 (basic and diluted)

Consolidated Results:

Not Specified (company appears to have no subsidiaries)

Financial Performance Comparison:

Year ended March 31, 2026 vs March 31, 2025:

  • Total Income: Rs 508.21 vs Not provided
  • Net Profit: Rs 162.44 vs Not provided
  • EPS: Rs 27.07 vs Not provided

Quarter ended March 31, 2026 vs March 31, 2025:

  • Total Income: Rs 127.69 vs Rs 116.17
  • Net Profit: Rs 38.97 vs Rs 39.89
  • EPS: Rs 6.50 vs Rs 6.65

Segment-wise Performance:

The company has only one reportable operating segment as per Ind AS 108 - manufacturing of poly buttons.

Corporate Actions:

Not Specified

Balance Sheet Position as at March 31, 2026 [Rs. in Lakhs]:

Assets:

  • Total Assets: Rs 2,167.05
  • Non-current Assets: Rs 139.60 (Property, plant and equipment: Rs 103.44, Investment: Rs 25.99, Other non-current assets: Rs 10.17)
  • Current Assets: Rs 2,027.45 (Inventories: Rs 34.49, Trade receivables: Rs 64.08, Cash and cash equivalents: Rs 1.14, Other current assets: Rs 1,927.73)

Equity and Liabilities:

  • Total Equity: Rs 1,593.00 (Equity share capital: Rs 60.00, Other equity: Rs 1,533.00)
  • Non-current Liabilities: Rs 438.19 (Borrowings: Rs 425.61, Deferred tax liabilities: Rs 12.58)
  • Current Liabilities: Rs 135.87 (Borrowings: Rs 29.56, Trade payables: Rs 92.15, Other current liabilities: Rs 8.10, Provisions: Rs 6.06)

Cash Flow Statement for Year Ended March 31, 2026 [Rs. in Lakhs]:

  • Net Cash from Operating Activities: (Rs 141.25)
  • Net Cash from Investing Activities: Rs 142.78
  • Net Cash from Financing Activities: (Rs 3.26)
  • Net change in cash and cash equivalents: (Rs 1.74)
  • Cash and cash equivalents at beginning: Rs 2.88
  • Cash and cash equivalents at end: Rs 1.14

Other Significant Information:

  • Company registered office: 5140-41/34, F/F Chaudhary Market Gali Peti Wali, Rui Mandi, Sadar Bazar, North Delhi-110006
  • Company email: nirajispatindustries@gmail.com

Entities Included/Excluded in Consolidation:

Not Specified (appears to be standalone financials)

Exceptional Items or One-time Adjustments:

Not Specified

Change in Accounting Policy:

Not Specified

Forward-looking Guidance or Management Outlook:

Not Specified