Financial Results Summary

Quarterly Performance (Amounts in ₹ Lakhs)

  • Quarter ended March 31, 2026: Profit Before Tax ₹139.45, Profit After Tax ₹120.19
  • Quarter ended December 25, 2025: Loss Before Tax ₹(11.42), Loss After Tax ₹(11.42)
  • Quarter ended March 31, 2025: Loss Before Tax ₹(6.84), Loss After Tax ₹(31.43)

Annual Performance (Amounts in ₹ Lakhs)

  • Year ended March 31, 2026: Profit Before Tax ₹108.14, Profit After Tax ₹88.88
  • Year ended March 31, 2025: Loss Before Tax ₹(26.05), Loss After Tax ₹(50.64)

Income Breakdown (FY26)

  • Total Income: ₹172.64 lakh
  • Revenue from Operations: ₹144.00 lakh
  • Interest Income: ₹0.18 lakh
  • Other Income: ₹28.46 lakh

Expense Breakdown (FY26)

  • Total Expenses: ₹64.50 lakh
  • Employee Benefits Expense: ₹38.27 lakh
  • Finance Costs: ₹0.23 lakh
  • Depreciation: ₹2.66 lakh
  • Other Expenses: ₹23.33 lakh

Tax Expense

  • Current Tax: ₹10.00 lakh
  • Deferred Tax: ₹9.26 lakh
  • Total Tax: ₹19.26 lakh

Earnings Per Share

  • Basic EPS (₹): 7.24 (Q4 FY26), 5.73 (FY26)
  • Diluted EPS (₹): 6.53 (Q4 FY26), 5.14 (FY26)

Statement of Assets and Liabilities (as at March 31, 2026)

Assets (₹ Lakhs)

  • Total Assets: ₹2,780.11
  • Non-Current Assets: ₹109.52
  • Property, Plant and Equipment: ₹1.54
  • Right of Use Assets: ₹0.00
  • Financial Assets: ₹0.76
  • Deferred Tax Assets: ₹107.22
  • Current Assets: ₹2,670.59
  • Investments: ₹1,960.18
  • Cash and Cash Equivalents: ₹46.00
  • Bank Balances other than above: ₹325.67
  • Other Financial Assets: ₹239.60
  • Other Current Assets: ₹99.14

Equity and Liabilities (₹ Lakhs)

  • Equity: ₹2,769.01
  • Equity Share Capital: ₹272.07
  • Other Equity: ₹2,496.94
  • Liabilities: ₹11.10
  • Current Liabilities: ₹11.10
  • Financial Liabilities: ₹3.41
  • Provisions: ₹0.16
  • Other Current Liabilities: ₹0.60
  • Current Tax Liabilities: ₹6.93

Cash Flow Statement (FY26)

Operating Activities

  • Net Cash Used in Operating Activities: ₹(60.96) lakh
  • Cash Generated from Operations: ₹(57.89) lakh
  • Taxes Paid: ₹(3.07) lakh

Investing Activities

  • Net Cash Used in Investing Activities: ₹(1,886.73) lakh
  • Decrease in Fixed Deposits: ₹(1,634.41) lakh
  • Interest Received: ₹14.08 lakh
  • Proceeds from Sale of Investment: ₹383.60 lakh
  • Loans to Corporate: ₹(650.00) lakh
  • Dividend Income: ₹0.00 lakh

Financing Activities

  • Net Cash from Financing Activities: ₹1,957.01 lakh
  • Proceeds from Issue of Shares: ₹1,388.05 lakh
  • Proceeds from Issue of Shares Warrants: ₹572.13 lakh
  • Lease Liabilities Paid: ₹(3.12) lakh
  • Interest Paid: ₹(0.04) lakh

Net Change in Cash

  • Net Increase in Cash and Cash Equivalents: ₹9.31 lakh
  • Cash at Beginning of Year: ₹36.69 lakh
  • Cash at End of Year: ₹46.00 lakh

Additional Information

  • Results reviewed by Audit Committee and approved by Board of Directors on May 29, 2026
  • Financial impact of Labour Codes presented under "Employee benefits expense" as draft rules are being finalized
  • Declaration submitted pursuant to SEBI Circular No. CIR/CFD/CMD/56/2016 dated May 27, 2016
  • Paid-up equity share capital increased from ₹151.37 lakh to ₹272.07 lakh during FY26