Detailed Summary

Key Decisions and Approvals

The Board of Directors, in its meeting held from 3:00 PM to 5:30 PM on May 30, 2026, considered and approved the following matters:

1. Approval of Financial Results: The Audited Standalone and Consolidated Financial Results for the fourth quarter and year ended March 31, 2026, along with the Auditor's Report. The results were prepared in accordance with Regulation 33 of SEBI (LODR) Regulations, 2015. The statutory auditors, M/s. Rafik And Associates, issued an unmodified audit opinion.

2. Re-appointment of Internal Auditors: M/s. G.S. Toshniwal & Associates, Chartered Accountants, were re-appointed as the Internal Auditors for the Financial Year 2026-27.

3. Postal Ballot Process: The Board approved the Postal Ballot Notice and appointed M/s. Mukesh Siroya and Co., Practicing Company Secretary, as the Scrutinizer. CDSL was appointed to provide the e-voting facility. The cut-off date for determining eligible voters was set as Friday, June 5, 2026. The e-voting period is scheduled from 9:00 AM IST on Thursday, June 11, 2026, to 5:00 PM IST on Friday, July 10, 2026.

4. Dividend Recommendation: The Board recommended a Final Dividend of 0.1% i.e., Re. 0.01 (One Paisa) per equity share (face value of ₹10/- each) for the financial year ended March 31, 2026, for approval by shareholders at the ensuing 19th Annual General Meeting (AGM).

5. Appointment of CEO: Mr. Pandoo Naig was appointed as the Chief Executive Officer (CEO) of the Company with effect from June 1, 2026. Mr. Naig, aged 45, is an Executive Director and co-founder with over 22 years of experience in capital markets and investment banking. He is related to Mr. Prabhakar Naig, a Director of the Company, being his son.

6. Employee Stock Option Plan (ESOP): The Board approved the "Onelife capital Advisors Limited Employee Stock Option Plan 2026" for granting stock options to eligible employees of the Company and its subsidiaries/associates. The plan proposes to grant up to 18,68,000 options, convertible into an equal number of equity shares (face value ₹10/- each), subject to shareholder approval at the 19th AGM. The plan is structured in compliance with SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021.

Key Financial Figures (Standalone)

  • Quarter Ended March 31, 2026 (Q4 FY26): Revenue from Operations: ₹217.00 lakh; Other Income: ₹114.59 lakh; Total Income: ₹331.59 lakh; Total Expenses: ₹133.98 lakh; Profit Before Tax: ₹197.61 lakh; Tax Expense: ₹0.00 lakh; Net Profit: ₹197.61 lakh.
  • Year Ended March 31, 2026 (FY26): Revenue from Operations: ₹217.00 lakh; Other Income: ₹462.61 lakh; Total Income: ₹679.61 lakh; Total Expenses: ₹461.67 lakh; Profit Before Tax: ₹217.94 lakh; Tax Expense: ₹6.84 lakh (Current Tax: ₹5.29 lakh, Deferred Tax: ₹1.55 lakh); Net Profit: ₹211.11 lakh.
  • Earnings Per Share (EPS): Q4 FY26: ₹0.53 (Basic & Diluted); FY26: ₹0.57 (Basic & Diluted).
  • Paid-up Equity Share Capital: Increased to ₹3,736.00 lakh as of March 31, 2026, from ₹1,336.00 lakh in the previous year.
  • Cash Flow (FY26): Net Cash from Operating Activities: (₹2,842.87) lakh; Net Cash from Investing Activities: (₹542.79) lakh; Net Cash from Financing Activities: ₹4,795.08 lakh; Net Increase in Cash: ₹1,409.41 lakh.

Key Financial Figures (Consolidated)

  • Quarter Ended March 31, 2026 (Q4 FY26): Revenue from Operations: ₹390.10 lakh; Other Income: ₹1,716.68 lakh; Total Income: ₹2,106.78 lakh; Profit Before Tax: ₹1,335.56 lakh; Net Profit: ₹1,269.48 lakh (Attributable to owners: ₹1,208.80 lakh).
  • Year Ended March 31, 2026 (FY26): Revenue from Operations: ₹911.46 lakh; Other Income: ₹2,140.09 lakh; Total Income: ₹3,051.55 lakh; Profit Before Tax: ₹622.52 lakh; Net Profit: ₹547.38 lakh (Attributable to owners: ₹536.16 lakh).
  • Earnings Per Share (EPS) - Consolidated: Q4 FY26: ₹3.40 (Basic & Diluted); FY26: ₹1.47 (Basic & Diluted).

Emphasis of Matter by Auditors

The Statutory Auditors, in their report, drew attention to the following matters without qualifying their opinion:

1. Warrant Conversion: During Q4 FY26, the Company converted 16,00,000 share warrants into equity shares upon payment of the balance subscription amount of ₹198.00 lakh. 84,00,000 share warrants remain outstanding as of March 31, 2026.

2. Ransomware Attack: The Company was subjected to a ransomware attack on January 30, 2026, which corrupted primary and backup data. Management reconstructed the financial information based on available records and implemented necessary controls.

3. Rights Issue: The Company completed a Rights Issue, raising ₹36.00 crore. The primary object was funding margin money requirements of subsidiary Dealmoney Commodity Private Limited. As of March 31, 2026, ₹22.50 crore had been deployed to the subsidiary, with the balance unutilized.

4. Borrowing Arrangement: The Company availed a borrowing facility of ₹4.00 crore from Globe Fincap Limited, secured by a pledge of ~91% of equity shares in Dealmoney Commodity Private Limited and backed by guarantees from Vaaman Pesticides Private Limited and promoters.

5. Subsidiary Write-back: Subsidiary Dealmoney Commodity Private Limited wrote back old credit balances and excess provisions aggregating ₹10,30,42,026, recognized as Other Income.

6. Subsidiary Cyber Incident: Subsidiary Dealmoney Distribtion and E-Marketing Private Limited also experienced a ransomware incident on January 30, 2026, affecting certain financial records. The impact is under assessment.