Board Meeting Details

The meeting was held on 27th May, 2026, commencing at 1:00 PM and concluding at 4:00 PM.

Financial Results Overview (₹ in lacs)

Quarter Ended 31-Mar-26 (Audited):

  • Revenue from Operations: ₹2,996.01
  • Other Income: ₹649.22
  • Total Income: ₹3,645.21
  • Total Expenses: ₹2,806.81
  • Profit Before Tax: ₹838.42
  • Tax Expense: ₹232.11 (Current Tax: ₹227.28, Deferred Tax: ₹4.83)
  • Profit for the Period: ₹606.31
  • Other Comprehensive Income: ₹9.91
  • Total Comprehensive Income: ₹616.22
  • Basic & Diluted EPS: ₹3.42

Year Ended 31-Mar-26 (Audited):

  • Revenue from Operations: ₹11,775.42
  • Other Income: ₹2,543.41
  • Total Income: ₹14,318.83
  • Total Expenses: ₹9,747.96
  • Profit Before Tax: ₹4,570.87
  • Tax Expense: ₹1,174.68 (Current Tax: ₹1,154.57, Deferred Tax: ₹20.11)
  • Profit for the Year: ₹3,396.19
  • Other Comprehensive Income: ₹17.96
  • Total Comprehensive Income: ₹3,414.15
  • Basic & Diluted EPS: ₹19.17

Comparative Figures (Year Ended 31-Mar-25):

  • Profit for the Year: ₹2,647.12
  • Basic & Diluted EPS: ₹14.94

Balance Sheet Highlights (as of 31-Mar-26, ₹ in lacs)

  • Total Assets: ₹25,539.08 (Previous year: ₹21,880.16)
  • Non-current Assets: ₹1,489.07
  • Current Assets: ₹24,050.01 (including Loans: ₹16,307.00, Investments: ₹2,192.54, Trade Receivables: ₹2,091.95)
  • Equity Share Capital: ₹1,771.48
  • Other Equity: ₹22,938.59
  • Total Equity: ₹24,710.07
  • Total Liabilities: ₹829.01

Key Notes and Disclosures

1. New Labour Codes Implementation: The Ministry of Labour and Employment implemented New Labour Codes effective 21 November 2025. Based on available information and ICAI guidance, the Company assessed the impact as not material and reflected it in FY26 results.

2. IPO Proceeds Utilization:

  • Provision for Contingencies: ₹119.56
  • Security for WBSEDCL: ₹200.00
  • General Corporate Purpose: ₹501.29
  • Issue Expenses: ₹272.88
  • Total Utilized: ₹3,555.00
  • Balance IPO funds deployed in Fixed Deposits & Mutual Funds

3. West Bengal Entry Tax Settlement:

  • Applied under Settlement of Dispute (SOD) Scheme
  • Received Provisional Certificate on 8th January 2026
  • Paid ₹29.26 lakhs against provision of ₹36.69 lakhs
  • Excess liability of ₹7.43 lakhs written back as SOD proceedings attained finality

4. **Figures for Quarter ended 31st March 2026 and 2025 are balancing figures between audited full year and published unaudited year-to-date figures up to nine months.

5. Cash Flow Statement:

  • Net Cash from Operating Activities: (₹2,052.75)
  • Net Cash from Investing Activities: ₹2,023.78
  • Net Cash from Financing Activities: ₹24.19
  • Net Decrease in Cash: (₹4.78)
  • Cash and Cash Equivalents at year-end: ₹14.54