Financial Results Overview

Standalone Performance (Rupees in Lakhs)

Quarter Ended March 31, 2026:

  • Total Income: ₹26.69
  • Total Expenses: ₹15.15
  • Profit Before Tax: ₹11.54
  • Current Tax: ₹(2.98)
  • Profit for the Period: ₹8.56
  • Earnings Per Share (Diluted): ₹0.17

Financial Year Ended March 31, 2026:

  • Revenue from Operations: ₹84.68 (FY25: ₹28.00)
  • Other Income: ₹105.89 (FY25: ₹361.71)
  • Total Income: ₹190.57 (FY25: ₹389.71)
  • Total Expenses: ₹59.35 (FY25: ₹85.75)
  • Profit Before Tax: ₹131.22 (FY25: ₹303.95)
  • Current Tax: ₹(31.74) (FY25: ₹(75.66))
  • Profit for the Year: ₹99.48 (FY25: ₹228.30)
  • Earnings Per Share (Diluted): ₹1.99 (FY25: ₹4.57)

Consolidated Performance (Rupees in Lakhs)

Quarter Ended March 31, 2026:

  • Profit for the Period: ₹10.62
  • Share in Profit of Associates: ₹2.07
  • Earnings Per Share (Diluted): ₹0.21

Financial Year Ended March 31, 2026:

  • Revenue from Operations: ₹84.68 (FY25: ₹28.00)
  • Other Income: ₹105.89 (FY25: ₹361.71)
  • Total Income: ₹190.57 (FY25: ₹389.71)
  • Profit for the Year: ₹105.46 (FY25: ₹252.84)
  • Share in Profit of Associates: ₹5.98 (FY25: ₹24.54)
  • Earnings Per Share (Diluted): ₹2.11 (FY25: ₹5.06)

Segment-wise Performance

The company operates in multiple segments:

  • Pan Masala
  • Trading/Agency Business
  • Real Estate Development

Segment Revenue (FY26):

  • Pan Masala: ₹108.80 lakhs
  • Trading/Agency Business: ₹6.18 lakhs
  • Real Estate Development: Not quantified separately
  • Other unallocable Income: ₹81.77 lakhs
  • Total: ₹190.57 lakhs

Segment Results (FY26):

  • Pan Masala: ₹102.59 lakhs profit before tax
  • Trading/Agency Business: ₹3.62 lakhs profit before tax
  • Real Estate Development: Not quantified separately
  • Other unallocable Income: ₹28.64 lakhs
  • Total: ₹131.23 lakhs profit before tax

Capital Structure and Shareholding

  • Equity Share Capital: ₹500.02 lakhs (unchanged from previous year)
  • Public Shareholding: 2,939,431 shares (58.79%)
  • Promoter & Promoter Group Shareholding: 2,060,769 shares (41.21%)
  • All promoter shares are unencumbered (non-pledged)

Assets and Liabilities Position (Standalone as of March 31, 2026)

Assets (₹1,463.39 lakhs):

  • Non-Current Assets: ₹1,202.83 lakhs
  • Property, Plant and Equipment: ₹6.14 lakhs
  • Financial Assets: ₹76.46 lakhs
  • Advance Income Tax: ₹1,113.99 lakhs
  • Other Non-Current Assets: ₹6.24 lakhs
  • Current Assets: ₹260.56 lakhs
  • Inventories: ₹77.10 lakhs
  • Trade Receivables: ₹28.88 lakhs
  • Cash and cash equivalents: ₹22.81 lakhs
  • Current Income Tax: ₹122.58 lakhs
  • Other Current Assets: ₹0.04 lakhs

Equity and Liabilities (₹1,463.39 lakhs):

  • Equity: ₹1,286.20 lakhs
  • Equity Share Capital: ₹500.02 lakhs
  • Other Equity: ₹786.18 lakhs
  • Liabilities: ₹177.19 lakhs
  • Provisions: ₹31.36 lakhs
  • Trade Payables: ₹3.99 lakhs
  • Other Current Liabilities: ₹25.84 lakhs
  • Other Current Tax Liabilities: ₹116.00 lakhs

Cash Flow Statement (Standalone FY26)

  • Cash Flow from Operating Activities: ₹1.21 lakhs
  • Cash Flow from Investing Activities: ₹0.00 lakhs
  • Cash Flow from Financing Activities: ₹0.00 lakhs
  • Net Increase in Cash: ₹1.21 lakhs
  • Cash and Cash Equivalents at beginning: ₹21.60 lakhs
  • Cash and Cash Equivalents at end: ₹22.81 lakhs

Audit Committee and Board Meeting Details

  • Audit Committee meeting held on May 30, 2026 to review results
  • Board meeting held on May 30, 2026 from 3:30 PM to 4:00 PM
  • Prior intimation of meeting given to exchange on May 19, 2026

Auditor's Report and Qualifications

Auditor: V V G & CO, Chartered Accountants (Firm Registration No.: 005120N)

Qualified Opinion:

  • The auditors issued a qualified opinion citing that total outstanding debtors of ₹28.86 lakhs due for more than six months have no provision made in the books of accounts
  • The report is modified to the extent of ₹28.86 lakhs

Emphasis of Matter:

  • Balances of debtors, creditors, advances, and loans are subject to confirmation and reconciliation
  • Inventory valuation and quantity relied upon management certification
  • Unable to comment on physical verification of Property, Plant & Equipment

Investor Complaints

  • No pending investor complaints at the beginning or end of the quarter
  • No complaints received or disposed of during the quarter ended March 31, 2026

Associated Entities

The consolidated results include share of profit from:

  • Raghunath Builders Private Limited (Associate)