Board Meeting Details

The Board of Directors meeting was held on Monday, May 25, 2026, commencing at 15:00 PM and concluding at 20:40 PM. The Board inter-alia considered and approved:

A) The Audited (Standalone & Consolidated) Financial Results for the 4th Quarter and Year ended March 31, 2026

B) Reappointment of S.K Naredi & Co. LLP, Chartered Accountants as the Internal Auditor of the Company for the financial year 2026-27

The financial results were reviewed by the Audit Committee and approved by the Board of Directors.

Standalone Financial Performance (Rs. in Lakhs)

Quarterly Performance (Q4 FY26 vs Q4 FY25):

  • Total Income: ₹47.69 (Q4 FY26) vs ₹222.76 (Q4 FY25)
  • Profit/(Loss) Before Tax: (₹44.13) vs ₹200.15
  • Tax Expense: ₹38.93 vs ₹60.63
  • Net Profit/(Loss) for the period: (₹83.06) vs ₹139.52
  • Other Comprehensive Income: (₹58.08) vs (₹13.41)
  • Total Comprehensive Income: (₹141.14) vs ₹126.11
  • Basic EPS: (₹1.09) vs ₹0.98

Annual Performance (FY26 vs FY25):

  • Total Income: ₹749.36 vs ₹879.62
  • Profit Before Tax: ₹424.16 vs ₹664.68
  • Tax Expense: ₹154.70 vs Not specified in comparable format
  • Net Profit for the year: ₹269.46 vs Not specified
  • Other Comprehensive Income: ₹25.68 vs Not specified
  • Total Comprehensive Income: ₹295.14 vs Not specified
  • Basic EPS: ₹2.28 vs Not specified

Segment-wise Performance (Standalone)

The company operates in two segments:

1. Investment & Finance related activities:

  • Q4 FY26 Revenue: ₹19.66 lakh
  • Q4 FY26 Segment Results: (₹48.79) lakh loss
  • Segment Assets: ₹8,320.15 lakh

2. Job work & Manufacturing activities:

  • Q4 FY26 Revenue: ₹28.03 lakh
  • Q4 FY26 Segment Results: ₹6.77 lakh profit
  • Segment Assets: ₹135.12 lakh

Consolidated Financial Performance (Rs. in Lakhs)

Quarterly Performance (Q4 FY26):

  • Total Income: ₹596.34
  • Profit/(Loss) Before Tax: (₹34.88)
  • Tax Expense: ₹294.39
  • Net Profit/(Loss) for the period: (₹329.28)
  • Other Comprehensive Income: (₹120.69)
  • Total Comprehensive Income: (₹449.96)
  • Basic EPS: (₹3.48)
  • Diluted EPS: (₹3.48)

Annual Performance (FY26):

  • Total Income: ₹4,490.56
  • Profit Before Tax: ₹2,097.89
  • Tax Expense: ₹552.05
  • Net Profit for the year: ₹1,545.85
  • Other Comprehensive Income: (₹40.01)
  • Total Comprehensive Income: ₹1,505.84
  • Basic EPS: ₹11.63
  • Diluted EPS: ₹11.63

Subsidiary Information

The consolidated results include:

1. Precision Automotive Private Limited (Wholly owned Subsidiary)

2. SRP Oil Private Limited (Subsidiary)

The subsidiaries contributed:

  • Total assets (before consolidation adjustments): ₹19,124.55 lakh
  • Total revenue (before consolidation adjustments): ₹3,775.46 lakh
  • Total net profit after tax (before consolidation adjustments): ₹1,276.39 lakh
  • Total comprehensive income: ₹1,210.71 lakh

Significant Corporate Development

During the first quarter, the stake of Precision Automotive Private Limited (wholly owned subsidiary) in Sigma HTS LLP was reduced from 65.00% to 19.00%. Consequently, Sigma HTS LLP no longer meets the criteria for classification as a subsidiary or associate under Ind AS, and its financial results have not been included in the consolidated financial results for Q4 and year ended March 31, 2026.

Certification

Managing Director Rajeev Singh Dugal and Chief Financial Officer Ravi Joshi certified that:

  • The financial statements do not contain any material untrue statement or omit any material fact
  • No transactions during the year were fraudulent, illegal or violative of the Company's code of conduct
  • They accept responsibility for establishing and maintaining internal controls for financial reporting
  • There were no significant changes in internal control or accounting policies during the year
  • They are not aware of any significant fraud involving management or employees

Capital Structure

Paid-up Equity Share Capital remained unchanged at ₹647.32 lakh (Face Value of ₹5 per share) throughout the reporting periods.

Cash Flow Highlights (Standalone)

  • Net cash used in operating activities: (₹699.09) lakh for FY26
  • Net cash from investing activities: ₹539.89 lakh for FY26
  • Net cash from financing activities: ₹91.83 lakh for FY26
  • Net decrease in cash and cash equivalents: (₹67.37) lakh for FY26

Assets and Liabilities Position (Consolidated as of March 31, 2026)

  • Total Assets: ₹26,690.95 lakh
  • Financial Assets: ₹24,815.85 lakh (including Investments: ₹21,768.68 lakh)
  • Total Liabilities: ₹1,471.22 lakh
  • Total Equity: ₹25,219.73 lakh