Key Decisions and Approvals
The Board of Directors meeting, which commenced at 2:00 PM and concluded at 3:00 PM on Tuesday, May 26, 2026, approved the following items:
1. Approval of Audited Financial Results for Q4 and FY Ended March 31, 2026
2. Audit Report with Unmodified Opinion
A declaration was made pursuant to Regulation 33 that the statutory auditors, M/s J K S S & Associates, provided an audit report with an unmodified (clean) opinion on the financial results for the year ended March 31, 2026.
3. Recommendation of Final Dividend for FY 2025-26
The Board recommended a final dividend of 3.5% for the financial year ended March 31, 2026. This translates to Re. 0.35 (Thirty-Five Paisa) per equity share of face value ₹10 each. This recommendation is subject to approval by shareholders at the ensuing Annual General Meeting (AGM). The dividend will be paid within 30 days from the date of its declaration at the AGM. A record date for determining shareholder eligibility will be announced later.
Detailed Financial Performance (Standalone)
Profit & Loss Statement (₹ in Lakhs)
Quarter Ended March 31, 2026 (Audited)
- Revenue from Operations: 61,592.39
- Other Income: 91.37
- Total Income: 61,683.76
- Total Expenses: 60,981.06
- Profit Before Tax: 702.70
- Tax Expense: 204.91 (Current Tax: 207.98; Deferred Tax: (3.07))
- Profit for the Period: 497.79
- Other Comprehensive Income: (10.23)
- Total Comprehensive Income: 487.56
- Basic EPS (₹): 3.04
Year Ended March 31, 2026 (Audited)
- Revenue from Operations: 2,30,897.35
- Other Income: 190.38
- Total Income: 2,31,087.73
- Total Expenses: 2,27,469.07
- Profit Before Tax: 3,618.66
- Tax Expense: 904.46 (Current Tax: 907.53; Deferred Tax: (3.07))
- Profit for the Year: 2,714.20
- Other Comprehensive Income: (10.23)
- Total Comprehensive Income: 2,703.97
- Basic EPS (₹): 16.85
Comparative Figures (Year Ended March 31, 2025 - Audited)
- Revenue from Operations: 1,94,261.38
- Profit for the Year: 2,296.96
- Basic EPS (₹): 14.33
Balance Sheet Highlights as on March 31, 2026 (Audited) (₹ in Lakhs)
- Total Assets: 38,127.94
- Equity Share Capital: 1,605.12
- Other Equity: 13,311.63
- Total Liabilities: 38,127.94
Cash Flow Statement for Year Ended March 31, 2026 (Audited) (₹ in Lakhs)
- Net Cash from Operating Activities: 746.14
- Net Cash used in Investing Activities: (50.46)
- Net Cash from Financing Activities: 2,218.25
- Net Increase in Cash: 2,913.94
- Cash and Cash Equivalents at Year-End: 5,505.96
Notes to the Financial Results
1. The results were reviewed by the Audit Committee and approved by the Board on May 26, 2026.
2. The statement is prepared in accordance with Indian Accounting Standards (Ind AS).
3. The company's primary business is the trading and distributorship of Alcoholic Beverages (Wines and Spirits).
4. The Board has recommended a final dividend of Re. 0.35 per share for FY 2025-26.
5. Tax expenses include Current Tax and Deferred Tax.
6. Previous period figures have been reclassified where necessary.
7. The company has not discontinued any operations during the period.
Auditor's Report Summary
J K S S & Associates, Chartered Accountants (FRN: 006836C), issued an Independent Auditor's Report with an unmodified opinion. They concluded that the standalone annual financial results:
- Are presented in accordance with Regulation 33 of the LODR.
- Give a true and fair view in conformity with Ind AS and other accepted accounting principles in India of the net profit, other comprehensive income, and other financial information for the year ended March 31, 2026.
The audit was conducted in accordance with Standards on Auditing.
Signatories and Confirmations
The disclosure was signed by Pankaj Khanna, Company Secretary (M. No. A27867). A separate declaration regarding the unmodified audit report was signed by Sharad Agarwal, Chief Financial Officer. The financial statements were signed by Ankush Bakshi, Managing Director (DIN: 02547254). The auditor's report was signed by CA Sanket Arvind Patel, Partner (M. No.: 160436).