Key Financial Figures (Standalone)

For Year Ended March 31, 2026:

  • Total Income: ₹262.10 lakhs
  • Total Expenses: ₹86.53 lakhs
  • Profit Before Tax: ₹194.85 lakhs
  • Current Tax: ₹30.14 lakhs
  • Deferred Tax: ₹2.68 lakhs
  • Net Profit: ₹167.38 lakhs
  • Basic EPS: ₹1.39
  • Total Comprehensive Income: ₹167.38 lakhs

For Quarter Ended March 31, 2026:

  • Total Income: ₹27.20 lakhs
  • Total Expenses: ₹2.70 lakhs
  • Profit Before Tax: ₹24.50 lakhs
  • Net Profit: ₹12.41 lakhs
  • Basic EPS: ₹0.10

Segment Reporting (Standalone)

Real Estate Development Segment FY26:

  • Revenue: ₹165.13 lakhs
  • Segment Result before tax: ₹96.95 lakhs
  • Capital Employed: ₹444.34 lakhs

Unallocable Segment FY26:

  • Interest Income: ₹116.97 lakhs
  • Capital Employed: ₹2,863.87 lakhs

Capital Structure

  • Share Capital: ₹1,200.12 lakhs (unchanged from previous year)
  • Reserves and Surplus: ₹2,108.10 lakhs (increased from ₹1,940.71 lakhs)
  • Total Shareholders' Funds: ₹3,308.21 lakhs
  • Promoter Holding: 55.45% (6,654,534 shares, non-encumbered)
  • Public Holding: 44.55% (5,346,636 shares)

Balance Sheet Position (Standalone as at March 31, 2026)

Assets:

  • Non-current Assets: ₹3,282.07 lakhs
  • Tangible Assets: ₹147.31 lakhs
  • Non-current Investments: ₹1,366.26 lakhs
  • Long-term Loans and Advances: ₹1,611.26 lakhs
  • Other Non-current Assets: ₹157.24 lakhs
  • Current Assets: ₹610.25 lakhs
  • Inventories: ₹498.16 lakhs
  • Trade Receivables: ₹52.66 lakhs
  • Cash and Cash Equivalents: ₹14.10 lakhs
  • Other Current Assets: ₹45.33 lakhs
  • Total Assets: ₹3,892.32 lakhs

Liabilities:

  • Shareholders' Funds: ₹3,308.21 lakhs
  • Non-current Liabilities: ₹63.93 lakhs
  • Deferred Tax Liabilities: ₹37.68 lakhs
  • Long-term Provisions: ₹26.25 lakhs
  • Current Liabilities: ₹520.18 lakhs
  • Short-term Borrowings: ₹248.94 lakhs
  • Trade Payables: ₹53.98 lakhs
  • Other Current Liabilities: ₹210.75 lakhs
  • Short-term Provisions: ₹6.50 lakhs
  • Total Liabilities: ₹3,892.32 lakhs

Audit Qualifications and Emphasis of Matter

The auditors, VVG & Co. Chartered Accountants, issued a qualified opinion with the following key issues:

1. Investment Valuation: Company recognized non-current investments in equity shares at cost amounting to ₹1,201.80 lakhs instead of fair value as required by Ind AS 109. Financial impact of difference between fair value and cost cannot be quantified.

2. Doubtful Debts: Total outstanding debtors of ₹52.66 lakhs include ₹38.54 lakhs due for more than six months with no provision made in books.

3. Legal Dispute with Superior Fabrics:

  • Arbitrator awarded ₹67.81 lakhs to claimant (January 15, 2024)
  • Company filed appeal in Delhi High Court (dismissed April 15, 2024)
  • Company filed appeal in Division Bench of Delhi High Court
  • Project costs of ₹345.20 lakhs shown as inventory and ₹105.00 lakhs as advances under dispute
  • No provision made for potential liability of ₹450.20 lakhs

Emphasis of Matter by Auditors:

  • Debtors, creditors, advances and loans balances subject to confirmation and reconciliation
  • Reliance on management certification for inventory quantity and valuation
  • Unable to comment on physical verification of Property, Plant & Equipment

Consolidated Results

For Year Ended March 31, 2026:

  • Net Profit after taxes, minority interest and share of associates: ₹176.14 lakhs
  • Basic EPS: ₹1.47
  • Includes share of profit from associates: Raghunath Builders Private Limited and PJ Softwares Pvt. Ltd.

Board Meeting Details

  • Date: May 30, 2026
  • Start Time: 2:00 PM
  • End Time: 3:20 PM
  • Prior intimation to exchange: May 19, 2026

Investor Complaints

  • No pending, received, or unresolved investor complaints during the quarter

Accounting Policies

  • Prepared in accordance with Indian Accounting Standards (Ind AS)
  • Level of rounding: lakhs
  • Presentation currency: INR
  • Multi-segment reporting
  • Previous year figures regrouped/reclassified where necessary

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