Key Board Approvals:
1. Audited Financial Results: The board considered and approved the Audited Financial Results along with Audit Report for the quarter and year ended March 31, 2026. The company will publish these results in newspapers as per Regulation 47 of Listing Regulations.
2. Appointment of Internal Auditors: The board approved the appointment of M/s. Dhiren Y Parikh & Co., Chartered Accountants, as Internal Auditors for FY 2026–2027. Disclosure pursuant to Regulation 30 of SEBI (LODR) and SEBI Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 was provided.
3. Auditor's Declaration: A declaration regarding the unmodified opinion on Audited Financial Results pursuant to Regulation 33(3)(d) was provided.
Financial Results (Rs. in Lakhs):
Quarter Ended March 31, 2026 (Audited):
- Revenue from Operations: 140.84
- Other Income: 2.07
- Total Income: 142.91
- Total Expenses: 137.85
- Profit before Tax: 5.06
- Tax Expense: 0.00
- Profit after Tax: 5.06
- Total Comprehensive Income: 5.06
- Basic and diluted EPS: 0.05
Year Ended March 31, 2026 (Audited):
- Revenue from Operations: 813.20
- Other Income: 4.54
- Total Income: 817.74
- Total Expenses: 845.80
- Loss before Tax: (28.06)
- Tax Expense: 0.00
- Loss after Tax: (28.06)
- Total Comprehensive Income: (28.06)
- Basic and diluted EPS: (0.28)
Comparative Figures (Quarter Ended):
- December 31, 2025 (Unaudited): Profit after Tax 69.74, EPS 0.70
- March 31, 2025 (Audited): Loss after Tax (22.85), EPS (0.23)
Comparative Figures (Year Ended):
- March 31, 2025 (Audited): Loss after Tax (123.75), EPS (1.24)
Balance Sheet Highlights (as of March 31, 2026, Rs. in Lakhs):
- Paid-up equity share capital: 992.58
- Other Equity: (2507.39)
- Total Equity: (1514.80)
- Non-Current Liabilities: 1851.22
- Current Liabilities: 952.54
- Total Assets: 1288.94
Cash Flow Statement (Year Ended March 31, 2026, Rs. in Lakhs):
- Net Cash from Operating Activities: 57.76
- Net Cash used in Investing Activities: (8.06)
- Net Cash used in Financing Activities: Not fully quantified but includes interest paid of 50.00
- Net decrease in Cash and Cash Equivalents: (1.82)
- Closing Cash and Cash Equivalents: 2.16
Key Notes to Financial Statements:
- The results were reviewed by the Audit Committee and approved by the Board on May 30, 2026.
- The company operates in a single segment (AS17 not applicable).
- No related party transactions during the half-year ending March 31, 2026.
- No outstanding defaults on loans and debt securities.
- Financial results prepared in accordance with Ind AS.
Declaration of Unmodified Opinion:
Vimal Dhirendra Shah, Managing Director (DIN: 01506655), declared that the statutory auditors issued an unmodified opinion on the audited financial results, complying with Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015.
Internal Auditor Appointment Details:
- Name: M/s. Dhiren Y Parikh & Co., Chartered Accountants
- Date of Appointment: May 30, 2026
- Term: FY 2026–2027
- Brief Profile: The firm provides audit, consulting, taxation, accounting, and corporate advisory services with expertise in internal control systems and regulatory compliance.
- Relationship with Directors/KMP: Not Applicable