Financial Performance Highlights (Standalone)

Total Revenue: ₹1,823.67 lakh (FY25: ₹2,124.43 lakh), decline of 14.16% YoY

EBITDA: ₹1,223.16 lakh (FY25: ₹1,977.46 lakh), decline of 38.14% YoY

EBITDA Margin: 67.07% (FY25: 93.08%), decline of 2,601 bps

PBT: ₹879.59 lakh (FY25: ₹1,842.92 lakh), decline of 52.27% YoY

PAT: ₹615.21 lakh (FY25: ₹1,434.98 lakh), decline of 57.13% YoY

PAT Margin: 33.73% (FY25: 67.55%), decline of 3,381 bps

EPS: ₹0.09 per share (FY25: ₹0.20 per share)

Net Worth: ₹18,569.72 lakh (FY25: ₹16,902.86 lakh), increase of 9.86%

Book Value: ₹2.61 per share (FY25: ₹2.37 per share)

Annual General Meeting Details

Date: September 24, 2026 (Thursday)

Time: 11:00 AM IST

Mode: Video Conferencing/Other Audio-Visual Means

Agenda Items:

1. Adoption of audited standalone financial statements for FY 2025-26

2. Reappointment of Mr. Raj Kumar Modi (DIN: 01274171) as Director retiring by rotation

3. Appointment of M/s Sunil K. Gupta & Associates (FRN: 002154N) as Statutory Auditors for 5 years

Capital Structure

Authorized Share Capital: ₹100 crore (100 crore equity shares of ₹1 each)

Paid-up Share Capital: ₹712.082 lakh (71,208,160 equity shares of ₹1 each)

Preferential Issue: Board approved issuance of 9,00,00,000 fully convertible warrants to non-promoter category at ₹2.62 per warrant, aggregating ₹23.58 crore. Shareholders approved via EGM on January 16, 2026.

Board of Directors

Managing Director: Mr. Raj Kumar Modi (DIN: 01274171)

Whole Time Director: Mr. Prabhat Modi (DIN: 08193181)

Non-Executive Directors: Mrs. Rekha Modi (DIN: 01274200), Mr. Puneet Arora (DIN: 03056312)

Independent Directors: Mr. Mahavir Prasad Garg (DIN: 00081692), Mr. Yogesh Kumar Garg (DIN: 02144584), Ms. Deepali Sehgal Kulshrestha (DIN: 10192105)

Key Managerial Personnel

Chief Financial Officer: Mr. Chandresh Kumar Sharma

Company Secretary: Mr. Kailash (Membership No.: ACS 51199)

Auditor Changes

Previous Auditor: M/s Pankaj Gupta & Co. (resigned November 14, 2025, citing fee issues)

New Auditor: M/s Sunil K. Gupta & Associates (FRN: 002154N) appointed from December 9, 2025, approved by shareholders via EGM on January 16, 2026

Audit Fee: ₹1.18 lakh paid to both previous and new auditors during FY26

Corporate Actions

Dividend: No dividend recommended for FY 2025-26 due to conservation of profits

Transfer to Reserves: ₹216.46 lakh transferred to reserves

Corporate Governance

Board Meetings: 8 meetings held during FY 2025-26

Committees: Audit Committee, Nomination & Remuneration Committee, Stakeholders Relationship Committee, CSR Committee

Board Evaluation: Annual performance evaluation conducted for Board, its committees and individual directors

Shareholding Pattern (as on March 31, 2026)

Promoters: 20.89%

Public: 79.11%

Dematerialization: 99.65% shares in demat form

Important Dates

Book Closure: September 18, 2026 to September 24, 2026 (both days inclusive)

E-voting Period: September 21, 2026 (9:00 AM) to September 23, 2026 (5:00 PM)

Other Disclosures

CSR Expenditure: ₹15.73 lakh spent on healthcare and education initiatives through Jankalyan Charitable Trust

Employee Strength: 9 permanent employees as on March 31, 2026

Bankers: HDFC Bank Ltd., ICICI Bank Ltd.

RTA: Indus Shareshree Private Limited