Current Assets: ₹1,053.256 million (including Inventories: ₹428.996 million, Trade Receivables: ₹366.419 million, Loans: ₹245.945 million)
Equity Share Capital: ₹90.0952 million (Face Value: ₹1.00 per share)
Other Equity: ₹(1.398) million negative
Total Liabilities: ₹154.666 million
Capital Structure Impact
Paid-up Equity Share Capital increased to ₹90.0952 million from ₹0.0952 million in previous year
During Q1 FY25, company split equity shares from face value of ₹10 to ₹1 each with record date 07/10/2025
Company allotted convertible warrants during previous financial year which were converted to equity shares during reporting period
Significant Events and Auditor Remarks
Company recognized substantial losses due to complete destruction of perishable stock-in-trade during Q2 FY26
No insurance coverage was obtained for the inventories, resulting in full absorption of losses by the company
Inventory includes gold bars valued at ₹428.996 million kept in lockers, with no insurance coverage against loss, theft or damage
Company has been irregular in depositing undisputed statutory dues with appropriate authorities
Company provided loans and advances aggregating ₹245.945 million to various parties during the year
Auditors were unable to obtain external balance confirmations and supporting reconciliations, preventing verification of completeness and recoverability
Cash Flow Statement (FY26)
Net Cash from Operating Activities: ₹(372.087) million
Net Cash Used in Investing Activities: ₹(0.027) million
Net Cash from Financing Activities: ₹371.990 million
