Key Financial Figures (Standalone, ₹ in Lakh)

  • Gross Sales/Income: ₹56.28 (FY26) vs ₹207.83 (FY25)
  • Profit/(Loss) Before Tax: (₹5.58) (FY26) vs ₹1.65 (FY25)
  • Profit/(Loss) After Tax: (₹5.58) (FY26) vs ₹1.65 (FY25)
  • Paid-up Equity Share Capital: ₹3,799.80 lakh (3,79,98,000 shares of ₹10 each)
  • Total Assets: ₹3,835.03 lakh (FY26) vs ₹3,859.03 lakh (FY25)
  • Investments (Non-current): ₹3,433.28 lakh
  • Cash & Cash Equivalents: ₹50.64 lakh

Key Financial Figures (Consolidated, ₹ in Lakh)

  • Revenue from Operations: ₹139.18 (FY26) vs ₹216.30 (FY25)
  • Profit Before Tax: ₹17.08 (FY26) vs ₹7.98 (FY25)
  • Profit After Tax: ₹14.01 (FY26) vs ₹6.40 (FY25)
  • Basic & Diluted EPS: ₹0.04 (FY26) vs ₹0.02 (FY25)

Dates of Action

  • AGM Date: Wednesday, 30th September 2026 at 04:00 P.M. (through VC/OAVM)
  • Book Closure: 24th September 2026 to 30th September 2026 (both days inclusive)
  • E-voting Period: 27th September 2026 (09:00 A.M.) to 29th September 2026 (05:00 P.M.)
  • Record Date (E-voting): 23rd September 2026

Parties Involved

  • Statutory Auditors: M/s Shweta Jain & Co LLP (FRN 127673W) proposed to be appointed for 5 years from conclusion of 36th AGM, replacing M/s P.H. SHAH & CO who resigned.
  • Secretarial Auditors: M/s Jaiswal A & Co, Practising Company Secretaries (COP: 12281) appointed for 5 years (1st April 2026 to 31st March 2031).
  • Scrutinizer for E-voting: Shri Arun Kumar Jaiswal, Practicing Company Secretary (Membership No- F14050).
  • RTA: Satellite Corporate Services Private Limited.
  • New Directors Appointed:
  • Ms. Mousumi Halder (DIN 11654374) as Additional (Non-Executive) Director w.e.f. 07 September 2026; proposed as Independent Director for 5 years (07/09/2026 to 06/09/2031).
  • Mr. Ripan Das (DIN 11163720) as Additional (Non-Executive) Director w.e.f. 22 January 2026; proposed as Independent Director for 5 years (22/01/2026 to 21/01/2031).

Operational & Strategic Update

  • The company stated it has "pruned down its business and is looking for new opportunities."
  • There was no change in the nature of business during the year.
  • The company has a 100% subsidiary, Trendy Tactic Marketing Pvt. Ltd., which is consolidated in the financial results.
  • The registered office was changed to 407, Orbiti, Rajpath Rangoli Road, Besides Pandit Deendayal Auditorium, Bodakdev, Ahmedabad-380059, Gujarat.
  • No dividend was recommended for FY26.

Capital Structure Impact

  • The paid-up capital is ₹3,799.80 lakh. No further issuance of shares (differential rights, sweat equity, ESOPs) was reported during the year.

Governance & Compliance Highlights (from Secretarial Audit Report)

The Secretarial Audit Report by M/s. Jaiswal A & Co listed several non-compliances:

1. Failure to publish notice of board meetings discussing financial results (Reg. 47 of LODR).

2. Website not updated as per Reg. 46 of LODR.

3. Internal Auditor not appointed as required u/s 138 of the Companies Act, 2013.

4. Failure to file several required E-forms with ROC (e.g., for appointment/cessation of directors, change of registered office, balance sheets, annual returns).

5. Non-compliance with certain clauses of LODR regulations.

6. Minutes of Board/General/Committee meetings and statutory registers were not updated.

7. Receipt of show cause notices from BSE, SEBI, and MCA (matters pending).

8. Non-compliance with SEBI (Prohibition of Insider Trading) Regulations, 2015 [Reg. 3(5) and/or 3(6)].

9. Delayed submission of some quarterly compliance reports to exchanges.

The Board's report acknowledges these observations and states the company "is in the process" of rectifying some of them (e.g., appointing an internal auditor, updating the website, filing pending forms).

Other Disclosures

  • Related Party Transactions: The company reported no materially significant related party transactions.
  • Corporate Social Responsibility (CSR): Provisions of Section 135 of the Companies Act, 2013 were not applicable.
  • Management Discussion & Analysis: Included in the report, highlighting the company's presence in the agriculture trading sector and associated risks (competition, government policies, forex fluctuations).
  • Voting Instructions: Detailed instructions for e-voting via NSDL are provided for shareholders.