Key Financial Figures - Standalone (₹ in Lakhs)

Quarter Ended 31.03.2026 (Audited):

  • Revenue from Operations: ₹4.14
  • Interest Income: ₹4.07
  • Dividend Income: ₹0.07
  • Other Income: ₹0.01
  • Total Income: ₹4.15
  • Total Expenses: ₹9.55
  • Finance Costs: ₹0.09
  • Impairment of Financial Instrument: (₹17.17) [reversal]
  • Employees Benefit Expenses: ₹3.06
  • Other Expenses: ₹19.49
  • Loss before tax: (₹5.40)
  • Tax Expense: ₹0.90
  • Current tax: ₹1.95
  • Income tax for earlier year: (₹0.05)
  • Deferred tax: (₹1.00)
  • Loss for the period: (₹6.30)
  • Other Comprehensive Income: ₹154.29
  • Total Comprehensive Income: ₹125.92
  • Basic EPS: (₹0.13)
  • Diluted EPS: (₹0.13)

Year Ended 31.03.2026 (Audited):

  • Revenue from Operations: ₹37.87
  • Interest Income: ₹31.70
  • Dividend Income: ₹6.17
  • Other Income: ₹0.01
  • Total Income: ₹37.88
  • Total Expenses: ₹27.37
  • Finance Costs: ₹0.12
  • Impairment of Financial Instrument: (₹17.17) [reversal]
  • Employees Benefit Expenses: ₹12.56
  • Other Expenses: ₹28.92
  • Profit before tax: ₹10.51
  • Tax Expense: ₹1.19
  • Current tax: ₹1.95
  • Income tax for earlier year: (₹0.05)
  • Deferred tax: (₹0.71)
  • Profit for the period: ₹9.32
  • Other Comprehensive Income: ₹143.17
  • Total Comprehensive Income: ₹134.50
  • Basic EPS: ₹0.19
  • Diluted EPS: ₹0.19
  • Paid Up Equity Share Capital: ₹500.09
  • Other Equity: ₹1,427.89

Key Financial Figures - Consolidated (₹ in Lakhs)

Year Ended 31.03.2026 (Audited):

  • Revenue from Operations: ₹37.87
  • Interest Income: ₹31.70
  • Dividend Income: ₹6.17
  • Other Income: ₹0.01
  • Total Income: ₹37.88
  • Total Expenses: ₹27.37
  • Share of Loss of Associates: (₹167.23)
  • Loss before tax: (₹156.72)
  • Tax Expense: ₹1.19
  • Loss for the period: (₹157.91)
  • Other Comprehensive Income: ₹149.09
  • Total Comprehensive Income: (₹8.82)
  • Basic EPS: (₹3.16)
  • Diluted EPS: (₹3.16)
  • Paid Up Equity Share Capital: ₹500.09
  • Other Equity: ₹1,833.42

Balance Sheet Highlights (Standalone as at 31.03.2026)

  • Total Assets: ₹2,150.56
  • Cash & Cash Equivalents: ₹19.68
  • Loans: ₹260.35
  • Investment: ₹1,847.76
  • Other Financial Assets: ₹19.41
  • Total Liabilities and Equity: ₹2,150.56
  • Deferred Tax Liabilities: ₹221.67
  • Other Non-Financial Liabilities: ₹0.90
  • Equity Share Capital: ₹500.09
  • Other Equity: ₹1,427.89

Cash Flow Statement (Standalone Year Ended 31.03.2026)

  • Net Cash from Operating Activities: ₹57.78
  • Net Cash used in Investing Activities: (₹50.10)
  • Net Increase in Cash: ₹7.68
  • Cash Opening Balance: ₹12.00
  • Cash Closing Balance: ₹19.68

Segment Reporting (Year Ended 31.03.2026)

Standalone:

  • Financing Activity Revenue: ₹31.70, Result: ₹14.52
  • Trading Activity Revenue: ₹6.17, Result: ₹20.40
  • Total Profit before tax: ₹10.51

Consolidated:

  • Financing Activity Revenue: ₹31.70, Result: ₹14.52
  • Trading Activity Revenue: ₹6.17, Result: ₹20.40
  • Share of Loss of Associate: (₹167.23)
  • Total Loss before tax: (₹156.72)

Audit and Compliance Details

  • Auditors: Vasudeo & Associates, Chartered Accountants (Firm Reg No. 319299E)
  • Audit Opinion: Unmodified opinion on both standalone and consolidated financial results
  • The quarter ended March 31, 2026 results represent balancing figures between audited full-year figures and published year-to-date figures up to the third quarter
  • The financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on May 29, 2026
  • No investor complaints were pending or received during the quarter

Signatories and Certifications

  • Sweety Nahata, Company Secretary & Compliance Officer - digitally signed the submission
  • Arihant Patni, Whole Time Director (DIN: 07210950) - provided declaration confirming unmodified audit opinion
  • Vasudeo Agarwal, Partner (Membership No. 054784) - signed the audit reports