Financial Performance Highlights
Income Statement (₹ Lacs):
- Revenue from Operations: FY26 ₹32.28 vs FY25 ₹89.81 (64% decline)
- Other Income: FY26 ₹(-15.09) vs FY25 ₹52.62
- Total Revenue: FY26 ₹17.19 vs FY25 ₹142.44 (88% decline)
- Employee Benefit Expenses: FY26 ₹(-1.46) vs FY25 ₹36.64
- Finance Costs: FY26 ₹0.04 vs FY25 ₹0.16
- Depreciation: FY26 ₹(-0.36) vs FY25 ₹5.45
- Provision for loans: FY26 ₹22.91 vs FY25 ₹4.53
- Other Expenses: FY26 ₹30.07 vs FY25 ₹30.97
- Total Expenses: FY26 ₹51.20 vs FY25 ₹77.74
- Profit/(Loss) Before Tax: FY26 ₹(-34.02) vs FY25 ₹64.70
- Tax Expenses: FY26 ₹(-9.15) [Current Tax ₹(-9.25) + Deferred Tax ₹0.10]
- Net Profit/(Loss): FY26 ₹(-24.87) vs FY25 ₹51.03
Quarterly Performance (₹ Lacs):
- Q4 FY26: Revenue ₹17.19, Net Loss ₹24.87
- Q3 FY26: Revenue ₹95.62, Net Profit ₹22.75
- Q2 FY26: Revenue ₹29.14, Net Profit ₹0.35
- Q1 FY26: Revenue ₹179.36, Net Profit ₹6.67
Earnings Per Share (₹):
- Basic EPS: FY26 ₹(-0.93) vs FY25 ₹1.90
- Diluted EPS: FY26 ₹(-0.93) vs FY25 ₹1.90
Capital Structure
- Paid-up Share Capital: ₹268.74 lacs (unchanged from previous periods)
- Total Equity: ₹603.06 lacs
- Total Assets: ₹623.29 lacs
- Total Liabilities: ₹20.23 lacs
Cash Flow Statement (₹ Lacs)
- Net cash flows from operating activities: ₹14.10
- Net cash flows from investing activities: ₹(-0.01)
- Net cash flows from financing activities: ₹(-84.19)
- Net decrease in cash and cash equivalents: ₹(-70.10)
- Cash and cash equivalents at beginning: ₹24.69
- Cash and cash equivalents at end: ₹(-45.41)
Key Balance Sheet Items (₹ Lacs)
- Financial Assets: ₹593.77 (including Loans ₹520.36, Investments ₹27.64, Cash ₹45.76)
- Non-Financial Assets: ₹29.52
- Equity Share Capital: ₹426.10
- Other Equity: ₹176.96
- Financial Liabilities: ₹10.18
- Non-Financial Liabilities: ₹10.05
Emphasis of Matter
The auditor highlighted that the company's shares were suspended from trading at BSE but were relisted on November 27, 2025, following revocation approval on November 19, 2025.