Reason for Revision

The company is submitting revised consolidated financial results to correct inadvertent clerical errors in the original submission dated May 29, 2026. The specific error involved incorrect consolidation of paid-up share capital of Indoframe Industries Private Limited, where 100% was considered instead of the actual 51% holding.

Subsidiary Companies Included in Consolidation

  • Eliraluxe Skincare Private Limited - Wholly-Owned Subsidiary
  • RKR Mines and Minerals Private Limited - Wholly-Owned Subsidiary
  • Indoframe Industries Private Limited - Partially Owned Subsidiary (51%)

Acquisition Details

During the period under review, the company acquired:

  • 100% equity stake in Eliraluxe Skincare Private Limited
  • 100% equity stake in RKR Mines and Minerals Private Limited
  • 51% equity stake in Indoframe Industries Private Limited

These acquisitions have been accounted for in accordance with applicable Indian Accounting Standards and Companies Act, 2013 provisions.

Financial Results Highlights (Consolidated)

Quarter Ended March 31, 2026:

  • Income from Operations: ₹269.82 lakhs
  • Total Income: ₹269.82 lakhs
  • Net Profit/(Loss): ₹(2.945) lakhs
  • Earnings Per Share (Basic & Diluted): ₹0.06

Year Ended March 31, 2026:

  • Income from Operations: ₹538.20 lakhs
  • Total Income: ₹538.20 lakhs
  • Net Profit/(Loss): ₹19 lakhs
  • Earnings Per Share (Basic & Diluted): ₹0.18

Consolidated Balance Sheet as at March 31, 2026:

  • Total Assets: ₹1,120.55 lakhs
  • Equity Share Capital: ₹660.20 lakhs
  • Other Equity: ₹(550.44) lakhs
  • Total Equity: ₹100.16 lakhs
  • Total Liabilities: ₹18.00 lakhs

Cash Flow Statements for Year Ended March 31, 2026:

  • Cash Flow from Operating Activities: ₹(428.47) lakhs
  • Cash Flow from Investing Activities: ₹(290.82) lakhs
  • Cash Flow from Financing Activities: ₹18.31 lakhs
  • Net Decrease in Cash & Cash Equivalents: ₹(700.98) lakhs

Key Financial Metrics

  • Paid-up equity share capital: ₹660.20 lakhs (face value ₹10 per share)
  • Revenue from operations (Q4): ₹500.78 lakhs
  • Other income (Q4): ₹13.92 lakhs
  • Employee benefit expense (Q4): ₹6.05 lakhs
  • Finance cost (Q4): ₹0.01 lakhs
  • Depreciation and amortization (Q4): ₹1.88 lakhs

Board Meeting Details

The board meeting commenced at 04:00 p.m. (IST) and concluded at 07:00 p.m. (IST) on the approval date.

Auditor's Emphasis of Matter

The auditor highlighted that this is the first time the company has prepared Consolidated Financial Results in compliance with Regulation 33 of SEBI LODR Regulations read with applicable Indian Accounting Standards. Consequently, comparative figures for the previous year represent standalone financial figures of the holding company and are not comparable.

Additional Notes

  • Balances of trade receivables, trade payables, advances and deposits are subject to confirmations and subsequent reconciliation
  • Figures for previous year/period have been regrouped and recast for comparability
  • The company operates in a single business segment
  • The annual financial results have been reviewed by the audit committee and approved by the board of directors