SAI CAPITAL LIMITED

Key Decisions and Approvals

  • The Board approved the Audited Financial Results for the Fourth Quarter and Financial Year ended March 31, 2026, on both Standalone and Consolidated basis.
  • Based on Audit Committee recommendation, the Board approved the re-appointment of M/s. Gurkaran Singh & Co. (Firm Registration Number: 041265N) as Internal Auditors for Financial Year 2026-27.
  • The meeting commenced at 02:05 PM (IST) and concluded at 03:45 PM (IST).

Financial Results - Standalone (Amount in Lacs)

Income Statement Highlights:

  • Total Expenses: ₹19.22 (Q4), ₹17.31 (Q3), ₹18.80 (Q2), ₹68.23 (FY2026)
  • Loss Before Tax: ₹(19.22) (Q4), ₹(17.31) (Q3), ₹(18.80) (Q2), ₹(68.23) (FY2026)
  • Tax Expenses: ₹0.00 for all periods
  • Net Loss: ₹(19.22) (Q4), ₹(17.31) (Q3), ₹(18.80) (Q2), ₹(68.23) (FY2026)
  • Total Comprehensive Income: ₹(19.22) (Q4), ₹(17.31) (Q3), ₹(18.80) (Q2), ₹(68.23) (FY2026)

Expense Breakdown (FY2026):

  • Employee benefits expenses: ₹2.34
  • Finance costs: ₹10.22
  • Other expenses: ₹6.66

Capital Structure:

  • Paid-up Equity Share Capital: ₹287.93 (Face Value ₹10 each)
  • Other Equity: Negative ₹696.79 (as of March 31, 2026)
  • Earnings Per Share (Basic): ₹(2.37) (not annualized for quarters, annual ₹(2.37) for FY)

Balance Sheet Position (as of March 31, 2026):

  • Total Assets: ₹27.35
  • Non-current assets: ₹25.75 (primarily financial assets)
  • Current assets: ₹1.60 (including cash equivalents ₹0.00, other financial assets ₹2.39)
  • Total Equity: Negative ₹477.09
  • Total Liabilities: ₹504.44
  • Non-current liabilities: ₹431.55 (primarily financial liabilities/borrowings)
  • Current liabilities: ₹5.36

Cash Flow Statement (FY2026):

  • Net cash used in operating activities: ₹(36.04)
  • Net cash used in financing activities: ₹29.26
  • Net decrease in cash equivalents: ₹(6.78)
  • Cash equivalents at year-end: ₹0.00

Financial Results - Consolidated (Amount in Lacs)

Income Statement Highlights:

  • Total Income: ₹495.99 (Q4), ₹677.17 (Q3), ₹886.66 (Q2), ₹2,453.57 (FY2026)
  • Revenue from operations: ₹13.96 (Q4), ₹24.34 (Q3), ₹12.49 (Q2), ₹33.11 (FY2026)
  • Other income: ₹482.03 (Q4), ₹652.83 (Q3), ₹874.17 (Q2), ₹2,386.93 (FY2026)
  • Profit Before Tax: ₹353.96 (Q4), ₹516.75 (Q3), ₹715.09 (Q2), ₹1,825.56 (FY2026)
  • Tax Expense: ₹121.99 (Q4), ₹160.59 (Q3), ₹211.54 (Q2), ₹562.13 (FY2026)
  • Net Profit: ₹231.97 (Q4), ₹356.16 (Q3), ₹503.55 (Q2), ₹1,255.69 (FY2026)
  • Total Comprehensive Income: ₹232.56 (Q4), ₹356.87 (Q3), ₹503.49 (Q2), ₹1,256.40 (FY2026)

Consolidated Entity Composition:

  • Holding Company: Sai Capital Limited
  • Subsidiaries:
  • Healthcare Energy Foods Private Limited
  • Unisphere Industries Private Limited (Subsidiary of Health Care Energy Foods Private Limited)
  • Butterfly Ayurveda Private Limited (Subsidiary of Health Care Energy Foods Private Limited)

Subsidiary Financial Impact:

  • Total assets: ₹38,840.83 Lacs
  • Total revenue: ₹495.99 Lacs (Q4), ₹2,453.57 Lacs (FY2026)
  • Total net profit after tax: ₹251.20 Lacs (Q4), ₹1,323.93 Lacs (FY2026)

Balance Sheet Position (Consolidated, as of March 31, 2026):

  • Total Assets: ₹38,842.42
  • Non-current assets: ₹5,922.65
  • Current assets: ₹32,919.77
  • Total Equity: ₹36,092.59
  • Total Liabilities: ₹1,493.40

Auditor's Report Highlights

Standalone Financials:

  • Audited by M/s. Mehrotra & Co., Chartered Accountants (Firm Registration No.: 000720C)
  • Un-modified opinion expressed on both standalone and consolidated results
  • Emphasis of Matter: Continuing uncertainties in core revenue stream from COVID-19 pandemic and other factors resulting in continuous cash losses from operations being negative. Net worth fully eroded and negative. Management believes company will continue as going concern based on future plans and subsidiary cash flows.

Consolidated Financials:

  • Includes results of holding company and three subsidiaries
  • Financial information of subsidiaries audited by other auditors
  • Similar emphasis of matter regarding COVID-19 impact on core revenue stream

Internal Auditor Re-appointment

  • M/s. Gurkaran Singh & Co. re-appointed as Internal Auditors for FY2026-27
  • Firm Registration Number: 041265N
  • Office Address: 1st floor, Above Indusind Bank, Paras Bank Square, CHD-Ambala Highway, Dera Bassi, SAS Nagar - 140507
  • Field of Experience: Statutory Audit, Tax Audit, GST Audit, Certification and Compliances
  • No relationships with directors disclosed

Additional Information

  • Figures for corresponding periods restated for comparability
  • Results reviewed by Audit Committee and taken on record by Board
  • Trading window was closed prior to results announcement as communicated on March 18, 2026 and May 14, 2026