Financial Results Overview

Income Statement (₹ in Lakh)

Quarter Ended March 31, 2026 vs March 31, 2025:

  • Revenue from operations: ₹4,225.80 (vs ₹2,963.41)
  • Other Income: ₹17.77 (vs ₹14.87)
  • Total Income: ₹4,243.57 (vs ₹2,978.28)
  • Total Expenses: ₹4,062.76 (vs ₹2,906.63)
  • Profit before exceptional items and tax: ₹180.81 (vs ₹71.65)
  • Exceptional Items: ₹74.44
  • Profit before tax: ₹180.81 (vs ₹71.65)
  • Tax Expense: ₹45.28 (vs ₹17.97)
  • Profit for the period: ₹135.53 (vs ₹53.68)
  • Basic EPS: ₹1.30 (vs ₹0.51)

Year Ended March 31, 2026 vs March 31, 2025:

  • Revenue from operations: ₹15,875.46 (vs ₹11,387.08)
  • Other Income: ₹41.66 (vs ₹42.78)
  • Total Income: ₹16,917.12 (vs ₹11,429.86)
  • Total Expenses: ₹15,049.18 (vs ₹11,047.96)
  • Profit before exceptional items and tax: ₹867.94 (vs ₹381.90)
  • Exceptional Items: ₹74.44
  • Profit before tax: ₹793.50 (vs ₹381.90)
  • Tax Expense: ₹201.04 (vs ₹98.69)
  • Profit for the period: ₹592.46 (vs ₹283.21)
  • Total Comprehensive Income: ₹600.89 (vs ₹283.34)
  • Basic EPS: ₹5.68 (vs ₹2.72)

Balance Sheet Position as at March 31, 2026 (₹ in Lakh)

  • Total Assets: ₹7,649.06 (vs ₹6,062.86)
  • Shareholder's Funds: ₹3,644.51 (vs ₹3,043.62)
  • Equity Share Capital: ₹1,042.63 (unchanged)
  • Reserves: ₹2,601.88 (vs ₹2,000.99)
  • Non-current liabilities: ₹1,205.33 (vs ₹1,221.97)
  • Current liabilities: ₹2,799.22 (vs ₹1,797.27)

Cash Flow Statement for FY26 (₹ in Lakh)

  • Net cash from operating activities: ₹69.17 (vs negative ₹280.33)
  • Net cash used in investing activities: negative ₹129.27 (vs negative ₹94.65)
  • Net cash from financing activities: ₹80.84 (vs ₹374.55)
  • Net increase in cash: ₹0.74 (vs negative ₹0.43)
  • Closing cash balance: ₹1.54 (vs ₹0.80)

Key Financial Metrics

  • Equity Share Capital: ₹1,042.63 lakh (10,426,300 shares)
  • EPS (Basic) for FY26: ₹5.68
  • EPS (Diluted) for FY26: ₹5.68

Exceptional Items Disclosure

The Company recognized exceptional items of ₹74.44 lakhs related to the implementation of new labor codes effective from November 21, 2025. This includes:

  • Gratuity provision: ₹50.70 lakhs
  • Compensated absences: ₹23.74 lakhs

The impact is based on draft Central Rules and FAQs published by the Ministry of Labour & Employment, and the company will monitor finalization of rules for any additional accounting effects.

Additional Notes

  • Figures for previous periods have been regrouped/rearranged where necessary
  • Quarter ended figures are balancing figures between audited full year and reviewed year-to-date figures
  • Government Grant in aid received: ₹237.60 lakhs in FY25 (none in FY26)