Financial Results Overview

Income Statement (All figures in ₹ lakhs):

Quarter Ended March 31, 2026:

  • Total Income: ₹386.45
  • Total Expenses: ₹398.10
  • Loss Before Tax: ₹(11.65)
  • Total Tax Expense: ₹7.67
  • Net Loss: ₹(3.98)
  • Earnings Per Share (Basic & Diluted): ₹(0.09)

Year Ended March 31, 2026:

  • Total Income: ₹687.07
  • Total Expenses: ₹500.27
  • Profit Before Tax: ₹186.80
  • Total Tax Expense: ₹(41.69)
  • Net Profit: ₹145.11
  • Earnings Per Share (Basic & Diluted): ₹3.45
  • Other Comprehensive Income: ₹0.00
  • Total Comprehensive Income: ₹145.11

Comparative Figures Year Ended March 31, 2025:

  • Net Profit: ₹124.71
  • Other Comprehensive Income: ₹5,076.12
  • Total Comprehensive Income: ₹5,200.83

Balance Sheet Position as at March 31, 2026

  • Paid-up Equity Share Capital: ₹423.10 lakhs (Face Value ₹10 each)
  • Other Equity: ₹17,275.05 lakhs
  • Total Assets: ₹17,933.49 lakhs
  • Non-current Assets: ₹17,011.52 lakhs
  • Current Assets: ₹921.97 lakhs (including Cash & Cash Equivalents: ₹701.32 lakhs)
  • Total Liabilities: ₹235.34 lakhs
  • Current Liabilities: ₹235.34 lakhs (including Trade Payables: ₹197.93 lakhs)

Cash Flow Statement for Year Ended March 31, 2026

  • Net Cash from Operating Activities: ₹(150.59) lakhs
  • Net Cash from Investing Activities: ₹(9,184.58) lakhs
  • Net Cash from Financing Activities: ₹0.00 lakhs
  • Net Decrease in Cash: ₹(9,335.17) lakhs
  • Cash at Beginning: ₹10,036.49 lakhs
  • Cash at End: ₹701.32 lakhs

Significant Investments and Transactions

  • Acquired 39,00,781 Compulsory Convertible Preference Shares of Blue Energy Motors Limited at cost of ₹17,000.00 lakhs, fair valued through OCI
  • Acquired 1 equity share of Blue Energy Motors Limited at cost of ₹0.00 lakhs (actual amount ₹436)
  • Prior year exceptional item: Buyback profit of ₹255.84 lakhs on surrendered 12,241 equity shares of Strata Geosystems (India) Private Limited

Tax Matters

  • Current year tax expense includes current tax of ₹30.84 lakhs and deferred tax of ₹(2.83) lakhs
  • Prior period tax adjustment of ₹(1.22) lakhs
  • Prior year included significant tax provisions of ₹(2,823.83) lakhs related to capital gains on disposal of Strata Geosystems shares

Management Compensation

  • Employee benefits expense includes remuneration of ₹9.57 lakhs paid to Managing Director Shyam B. Bagrodia, approved by board on October 10, 2025, subject to shareholder approval

Business Segment

  • Single business segment: Trading (Fabrics/Yarn/Metals)