Financial Results Summary (Quarter ended June 30, 2026)
Income Statement Highlights (₹ in Lakhs)
- Total Income: ₹0.00 (Current Quarter) vs ₹20.30 (Previous Quarter ended March 31, 2026) vs ₹3.45 (Corresponding Quarter ended June 30, 2025)
- Revenue from Operations: ₹0.00
- Other Income: ₹0.00
- Total Expenses: ₹4.81
- Employees benefits expenses: ₹0.63
- Finance Costs: ₹0.52
- Other Expenditure: ₹3.66
- Loss before Tax: ₹(4.81)
- Tax Expense: ₹0.00
- Net Loss for the Period: ₹(4.81)
- Earnings Per Share (Basic and Diluted): ₹(0.007)
Comparative Performance
- Previous Quarter (March 31, 2026): Profit before tax of ₹4.97, Net profit of ₹56.59, EPS of ₹0.080
- Corresponding Quarter (June 30, 2025): Loss before tax of ₹(58.00), Net loss of ₹(58.00), EPS of ₹(0.082)
- Previous Year (March 31, 2026 audited): Loss before tax of ₹(45.72), Net loss of ₹(517.04)
Balance Sheet Position (as at June 30, 2026)
- Total Assets: ₹379.25 Lakhs (vs ₹394.31 Lakhs as at March 31, 2026)
- Current Assets: ₹379.25 Lakhs
- Cash and Cash Equivalents: ₹1,171 (appears to be error, likely ₹1.17 Lakhs)
- Other Current Assets: ₹367.54 Lakhs
- Equity Share Capital: ₹708.42 Lakhs (unchanged)
- Other Equity: ₹(521.85) Lakhs (vs ₹(517.04) Lakhs)
- Total Equity: ₹186.57 Lakhs (vs ₹191.38 Lakhs)
- Current Liabilities: ₹192.68 Lakhs
- Trade Payables: ₹141 (likely ₹1.41 Lakhs)
- Other Current Liabilities: ₹191.27 Lakhs
Cash Flow Statement (Quarter ended June 30, 2026)
- Cash Flow from Operating Activities: ₹(10.36) Lakhs
- Net decrease in cash and cash equivalents: ₹(10.36) Lakhs
- Cash and cash equivalents at beginning: ₹22.08 Lakhs
- Cash and cash equivalents at end: ₹1.17 Lakhs (represented as ₹1171, likely error)
Key Disclosures and Notes
1. Deferred Tax Assets: Not recognized due to uncertainty of future taxable income regarding unabsorbed losses/depreciation as per Income Tax Act 1961
2. Business Operations: Company has GST registration for trading in electronic & related items. Trading is the only business segment
3. Segment Reporting: Not applicable as company has only one business segment
4. Accounting Standards: Results prepared in compliance with Indian Accounting Standards (Ind-AS)
5. Trading Segment: Equity shares traded under trade-to-trade segment effective from December 24, 2025, pursuant to BSE approval dated November 26, 2025
6. Going Concern Basis: Accounts prepared on going concern basis due to trading activity in previous year
7. Shareholding: Promoter and promoter group shareholding details provided but specific percentages not clearly stated
8. Appointments:
- Re-appointment of Mr. Satish K Kaura as Managing Director without remuneration for 5 years till November 8, 2031
- Appointment of M/s Vinod Goyal & Associates as Secretarial Auditor for 5 years from April 1, 2026 to March 31, 2031
Auditor's Limited Review Report
- Auditor: M/s R. Sharma & Associates, Chartered Accountants, New Delhi
- Report Date: August 12, 2026
- Opinion: Unmodified opinion issued
- Key Emphasis Matters:
- Preparation of financials on going concern basis due to company taking legal/statutory registration approvals and some trading activity in previous year
- Shares traded in trade-to-trade segment effective from December 24, 2025 per BSE approval
Board and Committee Approval
- Audit Committee recommended and Board approved the results in their meetings held on August 12, 2026
- Meeting duration: 3:30 PM to 4:45 PM