Board Meeting Details
The Board of Directors meeting was held on 30th May, 2026, commencing at 11:00 AM and concluding at 6:05 PM.
Key Board Approvals
1. Audited Financial Results (Standalone) for the Quarter and Year ended 31st March, 2026
2. Audited Financial Results (Consolidated) for the Quarter and Year ended 31st March, 2026
3. Appointment of M/s Manoj Shaw & Co. as Secretarial Auditor of the Company for FY 2026-27
Standalone Financial Results (₹ in Lakhs)
Quarterly Performance:
- Q4 FY26 (Audited): Revenue from Operations: ₹3,947; Other Income: ₹288; Total Income: ₹4,235; Net Profit: ₹16
- Q4 FY25 (Audited): Revenue from Operations: ₹3,534; Other Income: ₹303; Total Income: ₹3,837; Net Profit: ₹18
Annual Performance FY26 vs FY25:
- Revenue from Operations: ₹15,713 (FY26) vs ₹14,229 (FY25)
- Other Income: ₹990 (FY26) vs ₹962 (FY25)
- Total Income: ₹16,703 (FY26) vs ₹15,191 (FY25)
- Net Profit: ₹567 (FY26) vs ₹270 (FY25)
- Earnings Per Share (Basic): ₹26.23 (FY26) vs ₹12.49 (FY25)
Balance Sheet Highlights (Standalone as of 31st March, 2026):
- Total Assets: ₹16,848 lakhs
- Total Equity: ₹2,706 lakhs
- Paid-up Equity Share Capital: ₹216.15 lakhs (Face value ₹10 per share)
Consolidated Financial Results (₹ in Lakhs)
Quarterly Performance:
- Q4 FY26 (Audited): Revenue from Operations: ₹4,424; Other Income: ₹292; Total Income: ₹4,716; Net Loss: ₹(65)
- Q4 FY25 (Audited): Revenue from Operations: ₹4,062; Other Income: ₹307; Total Income: ₹4,369; Net Profit: ₹6
Annual Performance FY26 vs FY25:
- Revenue from Operations: ₹17,781 (FY26) vs ₹16,366 (FY25)
- Other Income: ₹998 (FY26) vs ₹970 (FY25)
- Total Income: ₹18,779 (FY26) vs ₹17,336 (FY25)
- Net Profit: ₹384 (FY26) vs ₹302 (FY25)
- Earnings Per Share (Basic): ₹17.77 (FY26) vs ₹13.97 (FY25)
Subsidiary Information:
- Includes results of Sharad Quench Pvt Ltd (Subsidiary)
- Subsidiary financials: Total assets ₹640 lakh, revenues ₹483 lakh (Q4) and ₹2,079 lakh (FY26), net loss ₹(81) lakh (Q4) and ₹(183) lakh (FY26)
Cash Flow Statements
Standalone Cash Flows (FY26):
- Net Cash from Operating Activities: ₹231 lakh
- Net Cash from Investing Activities: ₹(418) lakh
- Net Cash from Financing Activities: ₹186 lakh
- Net decrease in Cash: ₹(1) lakh
Consolidated Cash Flows (FY26):
- Net Cash from Operating Activities: ₹87 lakh
- Net Cash from Investing Activities: ₹(48) lakh
- Net Cash from Financing Activities: ₹625 lakh
- Net increase in Cash: ₹664 lakh
Segment Information
The Company operates in one segment only - Beverage. No segment reporting required.
Lease Accounting
During the year, the Company entered into new lease arrangements resulting in recognition of Right-of-Use (ROU) assets and corresponding lease liabilities in accordance with Ind AS 116. The recognition of lease liability against ROU assets is a non-cash transaction.
Auditor Information
- Statutory Auditors: Tiwari & Company, Chartered Accountants (Firm Regn. No. 309112E)
- Partner: Parmanand Tiwari (Membership No. 016590)
- Auditors issued unmodified opinion on both standalone and consolidated financial results
- Declaration provided under Regulation 33(3)(d) of SEBI LODR Regulations
Notes to Financial Results
1. Q4 figures are balancing figures between audited full year and published unaudited year-to-date figures up to Q3
2. Previous period figures have been rearranged/regrouped where necessary
3. Financial results include both standalone and consolidated statements