Key Financial Figures (₹ in Lakhs)

Quarterly Performance (Q4 FY26 vs Q4 FY25):

  • Revenue from operations: ₹65.92 (vs ₹0.00)
  • Other income: ₹706.94 (vs ₹11.09)
  • Total revenue: ₹772.86 (vs ₹11.09)
  • Total expenses: ₹4.47 (vs ₹7.32)
  • Profit before exceptional items and tax: ₹768.39 (vs ₹3.77)
  • Exceptional items: ₹58.33 (vs ₹0.00)
  • Profit before tax: ₹710.06 (vs ₹3.77)
  • Current tax: ₹10.00 (vs ₹0.00)
  • Profit for the period: ₹700.06 (vs ₹3.77)
  • Basic EPS: ₹4.96 (vs ₹0.02)

Annual Performance (FY26 vs FY25):

  • Revenue from operations: ₹65.92 (vs ₹0.00)
  • Other income: ₹772.22 (vs ₹20.36)
  • Total revenue: ₹838.14 (vs ₹20.36)
  • Total expenses: ₹59.26 (vs ₹17.89)
  • Profit before exceptional items and tax: ₹778.88 (vs ₹2.47)
  • Exceptional items: ₹58.33 (vs ₹0.00)
  • Profit before tax: ₹720.55 (vs ₹2.47)
  • Current tax: ₹10.00 (vs ₹0.00)
  • Profit for the year: ₹710.55 (vs ₹2.47)
  • Basic EPS: ₹5.04 (vs ₹0.01)
  • Paid-up equity share capital: ₹1,408.93 (unchanged)
  • Reserves: ₹-1,277.14 (vs ₹-1,997.68)

Cash Flow Statement (FY26 vs FY25):

  • Net cash from operating activities: ₹-382.76 (vs ₹14.61)
  • Net cash from investing activities: ₹801.18 (vs ₹20.36)
  • Net cash from financing activities: ₹-65.38 (vs ₹-33.58)
  • Net increase in cash: ₹353.04 (vs ₹1.39)
  • Cash at beginning: ₹1.66 (vs ₹0.27)
  • Cash at end: ₹354.70 (vs ₹1.66)

Auditor's Opinion

The statutory auditors, ABNJ & CO. (FRN: 121677W), issued an unqualified opinion stating that the financial statements give a true and fair view in conformity with Indian Accounting Standards. They confirmed:

  • Proper books of account have been maintained
  • The company has adequate internal financial controls operating effectively as of March 31, 2026
  • No material misstatements were found in management representations
  • No fraud was noticed or reported during the year

Exceptional Items

The company recognized an exceptional gain of ₹58.33 lakhs during FY26, which contributed significantly to the profit increase.

Corporate Governance

A separate practicing chartered accountant's report confirmed compliance with corporate governance conditions as stipulated in SEBI LODR Regulations, 2015.

Capital Structure

No changes in share capital during the year. Paid-up equity share capital remained at ₹1,408.93 lakhs (14,089,300 equity shares of ₹10 each).

Dividend

No dividend was declared or paid during the year.