Key Decisions and Approvals

The Board of Directors approved the following items:

1. Audited Standalone and Consolidated Financial Results for the half year and financial year ended March 31, 2026

2. Change in Registered Office of the Company

3. Appointment of M/s JPM & Associate LLP as Secretarial Auditors for 5 financial years (2026-27 to 2030-31), subject to shareholder approval

4. Appointment of M/s Rajan Beri & Associates as Internal Auditor for financial year 2026-27

Financial Results - Standalone (₹ in Lakhs)

Income Statement for Year Ended March 31, 2026:

  • Total Income: ₹84.52
  • Revenue from Operations: ₹0.52
  • Other Income: ₹84.00
  • Total Expenditure: ₹20.59
  • Employee Benefits Expenses: ₹3.20
  • Depreciation: ₹0.01
  • Other Expenses: ₹16.92
  • Changes in Inventories: ₹0.46
  • Profit Before Tax: ₹63.93
  • Net Profit for the Period: ₹63.93
  • Earnings Per Share (Basic): Not quantifiable from disclosed data
  • Paid-up Equity Share Capital: ₹540.00

Quarterly Standalone Performance (₹ in Lakhs):

  • Q4 FY26 (Mar 31, 2026): Net Profit of ₹27.86
  • Q3 FY26 (Dec 31, 2025): Net Loss of ₹2.65
  • Q4 FY25 (Mar 31, 2025): Net Profit of ₹10.12

Balance Sheet Position as at March 31, 2026 (₹ in Lakhs):

  • Total Assets: ₹905.77
  • Non-Current Assets: ₹892.56
  • Current Assets: ₹13.21
  • Total Equity: ₹759.11
  • Equity Share Capital: ₹540.00
  • Reserves & Surplus: ₹219.11
  • Non-Current Liabilities: ₹108.99 (Borrowings)
  • Current Liabilities: ₹37.67

Financial Results - Consolidated (₹ in Lakhs)

Income Statement for Year Ended March 31, 2026:

  • Total Income: Not explicitly stated but derived
  • Profit Before Tax: ₹554.75
  • Net Profit for the Period: ₹554.75
  • Earnings Per Share (Basic): ₹10.27
  • Paid-up Equity Share Capital: ₹540.00

Consolidated Balance Sheet as at March 31, 2026 (₹ in Lakhs):

  • Total Assets: ₹2,696.99
  • Total Equity: ₹2,051.45
  • Equity Share Capital: ₹540.00
  • Reserves & Surplus: ₹1,511.45
  • Non-Current Liabilities: ₹381.41
  • Current Liabilities: ₹264.13

Change in Registered Office

Effective May 28, 2026, the registered office was changed within the same building:

  • From: Second Floor, Navraav Electro Limited Building, Opp. Punj Honda, Jalandhar Road, Hoshiarpur, Balachaur, Punjab, India - 146001
  • To: First Floor, Navraav Electro Limited Building, Opp. Punj Honda, Jalandhar Road, Hoshiarpur, Balachaur, Punjab, India - 146001

Reason: Correction in floor details of the existing registered office address.

Auditor Appointments

Secretarial Auditor: M/s JPM & Associate LLP (Peer Reviewed Firm, Certificate No. 1903/2022) appointed for 5 financial years from 2026-27 to 2030-31, subject to shareholder approval at ensuing AGM.

  • Partner: CS Pankaj Malhotra
  • Address: 48-C, Rishi Nagar, Ludhiana-141001
  • Contact: +91-98031-66669

Internal Auditor: M/s Rajan Beri & Associates, Chartered Accountants appointed for FY 2026-27.

  • Partner: CA Divya Vohra
  • Address: 34, Guru Amardass Nagar Extn., Jalandhar, Punjab
  • Firm Registration No.: 007302N

Subsidiary Information

Consolidated results include wholly owned subsidiary "Osiajee Agro Farms Limited" (incorporated September 29, 2021). Previous year figures are not comparable as FY25 contained only standalone figures.

Audit Information

Statutory Auditors M/s S C Mehra & Associates LLP (FRN: 106156W) issued unmodified audit opinions on both standalone and consolidated financial results.

  • Partner: CA Akash Seksaria (M No: 175062)
  • UDIN for Consolidated: 26175062FGLYJY6761
  • UDIN for Standalone: 26175062ZKGFTR7350

Additional Information

  • Company operates in a single segment
  • Previous year figures regrouped/rearranged to confirm with current year presentation
  • Board meeting commenced at 04:00 PM and concluded at 05:00 PM on May 28, 2026