Key Quantitative Figures

  • Net Profit for FY2026: ₹6.65 lakhs (compared to ₹51.03 lakhs in FY2025)
  • Total Revenue: ₹182.14 lakhs (₹150.63 lakhs from operations + ₹31.51 lakhs other income)
  • Q4 FY2026 Net Loss: ₹24.89 lakhs
  • Earnings Per Share (Basic & Diluted): ₹0.25 for FY2026
  • Paid-up Share Capital: ₹268.74 lakhs (unchanged from previous periods)
  • Overdue Loans: ₹92.21 lakhs for more than 90 days (previous year: ₹81.27 lakhs)
  • Total Assets: ₹617.17 lakhs
  • Financial Assets: ₹592.80 lakhs (including loans of ₹519.39 lakhs)
  • Equity Attributable to Owners: ₹603.04 lakhs

Dates of Action

  • Board Meeting: 1st September 2026 (commenced at 1:30 PM, concluded at 10:00 PM)
  • Financial Year End: 31st March 2026
  • Auditor's Report Date: 1st September 2026
  • RBI Registration: Continued as NBFC with Registration No. 03-00012

Parties Involved

  • Stock Exchange: BSE Limited
  • Auditors: B. Bansal & Co., Chartered Accountants (FRN: 0000450C)
  • Managing Director: Harman Singh Hora (DIN: 00209317)
  • Audit Partner: Atik Bansal (Membership No. 422547)

Financial and Operational Impact

  • The company operates as a Non-Banking Financial Company (NBFC) registered with RBI
  • Principal business is giving loans (loan book of ₹519.39 lakhs)
  • No dividends were proposed or paid during the year
  • No defaults in repayment of loans or borrowings to financial institutions
  • No fraud was reported during the year
  • Company has not incurred cash losses during the current or immediately preceding financial year

Audit Findings

  • Unmodified audit opinion on financial statements
  • Adequate internal financial controls system in place and operating effectively
  • No material discrepancies found in physical verification of property, plant and equipment
  • Company is regular in depositing undisputed statutory dues
  • No pending litigations that impact financial position
  • No transactions with undisclosed intermediate parties or ultimate beneficiaries

NBFC Compliance

  • Company passed resolution for non-acceptance of public deposits on 5th April 2026
  • Complied with prudential norms relating to income recognition, accounting standards, asset classification, and provisioning
  • Furnished required returns to RBI within stipulated periods
  • Identified group companies as per RBI requirements

Capital Structure Impact

  • No change in paid-up share capital during the year
  • No shares pledged by management
  • No fundraising through IPO, FPO, preferential allotment, or private placement

Cash Flow Implications

  • Net cash flow from operating activities: ₹3.54 lakhs
  • Net cash flow from investing activities: ₹102.09 lakhs
  • Net cash flow from financing activities: -₹84.62 lakhs
  • Net increase in cash and cash equivalents: ₹21.01 lakhs
  • Closing cash and cash equivalents: ₹45.70 lakhs