Board Approvals

The Board considered and approved the following items:

  • Audited Standalone and Consolidated Financial Results for the quarter and year ended March 31, 2026 (pursuant to Regulation 33)
  • Audit Report with unmodified opinion on Standalone & Consolidated Financial Results for the quarter and year ended March 31, 2026
  • Audited Standalone and Consolidated Statement of Assets and Liabilities for the half year ended March 31, 2026 (pursuant to Regulation 33(3)(f))
  • Audited Standalone and Consolidated Cash Flow Statements for the half year ended March 31, 2026 (pursuant to Regulation 33(3)(g))
  • Declaration of unmodified opinion on Auditor's Report on Annual Standalone & Consolidated Financial Results for the year ended March 31, 2026 (pursuant to Regulation 33(3)(d))
  • Submission of details of Outstanding Qualified Borrowings confirming the company is not a Large Corporate as per SEBI Circular No. SEBI/HO/DDHS/DDHSRACPOD1/P/CIR/2023/172 dated October 19, 2023

Financial Results - Standalone (Amounts in Lacs)

Quarter Ended March 31, 2026:

  • Revenue from Operations: ₹1,683.37
  • Other Income: ₹268.40
  • Total Income: ₹1,951.77
  • Total Expenses: ₹1,680.50
  • Profit Before Tax: ₹271.26
  • Tax Expense: ₹41.01 (Current tax), -₹1.21 (Deferred tax)
  • Profit for the Period: ₹231.46
  • Basic EPS: ₹4.20
  • Diluted EPS: ₹4.20

Year Ended March 31, 2026:

  • Revenue from Operations: ₹3,775.24
  • Other Income: ₹307.45
  • Total Income: ₹4,082.69
  • Total Expenses: ₹3,789.03
  • Profit Before Tax: ₹293.65
  • Tax Expense: ₹46.61 (Current tax), -₹0.78 (Deferred tax)
  • Profit for the Period: ₹247.82
  • Basic EPS: ₹4.50
  • Diluted EPS: ₹4.50
  • Paid-up Equity Share Capital: ₹550.80 (Face Value ₹10 each)
  • Other Equity: ₹445.44

Financial Results - Consolidated (Amounts in Lacs)

Quarter Ended March 31, 2026:

  • Revenue from Operations: ₹1,683.37
  • Other Income: ₹268.40
  • Total Income: ₹1,951.77
  • Total Expenses: ₹1,680.50
  • Profit Before Tax: ₹271.27
  • Tax Expense: ₹41.01 (Current tax), -₹1.21 (Deferred tax)
  • Profit for the Period from Continuing Operations: ₹231.47
  • Share of Profit of Associates: ₹41.62
  • Net Profit After Taxes: ₹273.09
  • Basic EPS: ₹4.95
  • Diluted EPS: ₹4.95

Year Ended March 31, 2026:

  • Revenue from Operations: ₹3,775.24
  • Other Income: ₹307.45
  • Total Income: ₹4,082.69
  • Total Expenses: ₹3,789.03
  • Profit Before Tax: ₹293.66
  • Tax Expense: ₹46.61 (Current tax), -₹0.78 (Deferred tax)
  • Profit for the Period from Continuing Operations: ₹247.83
  • Share of Profit of Associates: ₹142.08
  • Net Profit After Taxes: ₹389.91
  • Basic EPS: ₹7.07
  • Diluted EPS: ₹7.07

Assets and Liabilities Position (Standalone)

As at March 31, 2026:

  • Total Assets: ₹1,595.68 lacs
  • Property, Plant and Equipment: ₹16.44 lacs
  • Investments: ₹412.54 lacs
  • Trade Receivables: ₹20.03 lacs (Non-current), ₹273.40 lacs (Current)
  • Loans: ₹40.00 lacs
  • Inventories: ₹16.65 lacs
  • Cash and Cash Equivalents: ₹2.49 lacs
  • Other Current Assets: ₹814.13 lacs
  • Equity Share Capital: ₹550.80 lacs
  • Other Equity: ₹445.44 lacs
  • Trade Payables: ₹302.98 lacs
  • Other Current Liabilities: ₹296.43 lacs
  • Deferred Tax Liabilities: ₹0.03 lacs

Auditor's Report Emphasis of Matter

The Statutory Auditor, M/s. Montek S & Associates, Chartered Accountants, issued an unmodified opinion but highlighted the following matters:

1. Closing inventory as at March 31, 2026 is based on a stock statement certified by management without physical verification

2. Company has not obtained balance confirmations from certain trade receivables (debtors) and trade payables (creditors) as at March 31, 2026

3. Company has not entered into significant transactions with sister concerns during the year

4. Company has not recognized Right of Use (ROU) assets and corresponding Lease Liabilities as required by Indian Accounting Standard (Ind AS) 116 for certain lease arrangements

Borrowings Disclosure

As per SEBI Circular requirements:

  • Outstanding Qualified Borrowings at start of financial year: ₹0.16 crores
  • Outstanding Qualified Borrowings at end of financial year: ₹0.00 crores
  • Highest credit rating: NA
  • Incremental borrowing during the year (qualified borrowing): ₹0.00 crores
  • Borrowings by way of issuance of debt securities during the year: ₹0.00 crores

Compliance Statements

  • CEO/CFO certification provided by Vijay Bharti, Chief Financial Officer, confirming financial results do not contain false or misleading statements
  • Company confirmed no outstanding defaults on loans and debt securities
  • No audit qualifications impacting the financial results
  • The financial results include consolidation of Dashmesh Weaving & Dyeing Mills Private Limited and Jai Maa Processors Private Limited