Financial Results Overview

Income Statement (Year Ended 31st March 2026 vs 31st March 2025)

  • Total Revenue from Operations: ₹531.83 lakh (vs ₹6,625.93 lakh)
  • Other Income: ₹5.07 lakh (vs ₹3.36 lakh)
  • Total Income: ₹536.90 lakh (vs ₹6,629.29 lakh)
  • Tax Expenses: ₹22.27 lakh (vs ₹14.07 lakh)
  • Net Profit for the period: ₹86.12 lakh (vs loss of ₹20.25 lakh)
  • Other Comprehensive Income: ₹(1.39) lakh (vs ₹0.71 lakh)
  • Total Comprehensive Income: ₹84.73 lakh (vs loss of ₹19.54 lakh)

Quarterly Performance (Q4 FY2026)

  • Total Revenue from Operations: ₹135.87 lakh
  • Other Income: ₹2.82 lakh
  • Total Income: ₹138.69 lakh
  • Net Profit for the quarter: ₹33.01 lakh

Capital Structure

  • Paid-up equity share capital: ₹477.90 lakh (unchanged)
  • Other Equity: ₹(4.75) lakh (vs ₹(89.48) lakh)

Earnings Per Share

  • Basic EPS: ₹1.80 (year), ₹0.69 (Q4) vs ₹(0.42) (prior year)
  • Diluted EPS: ₹1.80 (year), ₹0.69 (Q4) vs ₹(0.42) (prior year)

Segment-wise Performance

Revenue Breakdown (Year Ended 31st March 2026)

  • Trading Activity: ₹0.00 (complete cessation vs ₹6,291.16 lakh prior year)
  • Rental income from Tank: ₹531.83 lakh (vs ₹334.77 lakh)
  • Unallocated: ₹5.07 lakh (vs ₹5.07 lakh)

Segment Results (Profit/Loss before Tax)

  • Trading Activity: ₹0.00 (vs ₹14.13 lakh profit)
  • Rental income from Tank: ₹103.32 lakh profit (vs ₹39.34 lakh loss)
  • Unallocated: ₹5.07 lakh (vs ₹3.36 lakh)

Capital Employed

  • Trading Activity: ₹0.00 (vs ₹1.18 lakh)
  • Rental income from Tank: ₹473.15 lakh (vs ₹387.24 lakh)
  • Total Capital Employed: ₹473.15 lakh (vs ₹388.42 lakh)

Cash Flow Statement (Year Ended 31st March 2026)

  • Cash flow from operating activities: ₹78.16 lakh
  • Cash flow used in investing activities: ₹(4.48) lakh
  • Cash flow used in financing activities: ₹(83.53) lakh
  • Net decrease in cash: ₹(9.85) lakh
  • Cash equivalents at year-end: ₹44.58 lakh (vs ₹54.43 lakh)

Balance Sheet Position (as at 31st March 2026)

  • Total Assets: ₹578.18 lakh (vs ₹551.30 lakh)
  • Non-current assets: ₹378.94 lakh (includes Property, Plant & Equipment)
  • Current assets: ₹199.24 lakh (includes Trade receivables ₹105.09 lakh, Cash ₹44.58 lakh)
  • Total Equity: ₹473.15 lakh (vs ₹388.42 lakh)
  • Non-current liabilities: ₹32.67 lakh
  • Current liabilities: ₹72.36 lakh (includes Short Term Borrowings ₹28.65 lakh)

Audit and Compliance Details

  • Auditors: Shah & Shah Associates, Chartered Accountants (FRN 113742W)
  • Audit Opinion: Unmodified opinion issued on financial results
  • Audit Report Date: 28th May 2026
  • Compliance: Declaration provided pursuant to SEBI Circular CIR/CFD/CMD/56/2016 dated 27th May 2016

Accounting Policies and Notes

  • Financial results prepared in accordance with Indian Accounting Standards (Ind-AS)
  • Figures for quarters represent balancing figures between audited full year and unaudited nine-month figures
  • Company assessed impact of new Labour Codes notified on 21 November 2025 and recorded incremental impact
  • Reportable segments: Trading activity in Bullions & Imported Refilled/Crude Palm Oils, and Tank Rental/Storage Income
  • No dividend declared for the year
  • No issue proceeds raised, hence no statement of deviation/variation required under Regulation 32(1)