Key Quantitative Figures

  • Standalone Net Loss for FY26: ₹(43,722.30) thousand (₹43.72 crore), compared to a profit of ₹92,114.39 thousand (₹92.11 crore) in FY25.
  • Standalone Profit Before Tax (PBT): ₹(62,577.33) thousand (₹62.58 crore) loss, down from ₹87,647.05 thousand (₹87.65 crore) profit in FY25.
  • Total Comprehensive Income: ₹(43,533.35) thousand (₹43.53 crore) loss, compared to ₹91,956.39 thousand (₹91.96 crore) profit in FY25.
  • Retained Earnings: Reduced to ₹659,874.57 thousand (₹659.87 crore) from ₹703,700.57 thousand (₹703.70 crore).
  • Dividend: No dividend recommended for FY26 (Previous Year: Not specified, but FY25 transfer to statutory reserve was ₹1,842.29 thousand).
  • Total Income: ₹99,273.51 thousand (₹99.27 crore), significantly lower than ₹408,838.59 thousand (₹408.84 crore) in FY25.
  • Total Expenses: ₹161,850.84 thousand (₹161.85 crore), lower than ₹321,191.54 thousand (₹321.19 crore) in FY25.
  • Earnings Per Share (EPS): (₹6.33) basic & diluted, down from ₹13.34 in FY25.
  • Share Capital: Remained unchanged at ₹69,069.08 thousand (69,06,908 equity shares of ₹10 each).
  • Investments (at fair value): ₹776,717.89 thousand (₹776.72 crore), down from ₹850,151.82 thousand (₹850.15 crore).
  • Loans (at amortised cost): ₹49,650.50 thousand (₹49.65 crore), up from ₹26,238.55 thousand (₹26.24 crore).
  • CSR Expenditure: ₹1,157.00 thousand spent against a obligation of ₹1,157.68 thousand.

Dates of Action

  • AGM Date: Thursday, September 24, 2026, at 12:30 PM.
  • AGM Venue: Registered Office at A-402, Mangalam, 24/26 Hemanta Basu Sarani, Kolkata - 700 001.
  • Book Closure Date: September 17, 2026 to September 23, 2026 (both days inclusive).
  • Cut-off Date for E-voting: September 17, 2026.
  • Remote E-voting Period: September 21, 2026 (10:00 AM) to September 23, 2026 (5:00 PM).
  • Board Meeting Dates: Thirteen meetings held during the year, with the last on March 25, 2026.
  • Financial Statement Date: Signed by the directors on May 28, 2026.
  • Auditor's Report Date: May 28, 2026.

Parties Involved

  • Listed Entity: Saumya Consultants Limited (CIN: L67120WB1993PLC061111).
  • Stock Exchanges: BSE Limited, The Calcutta Stock Exchange Ltd.
  • Outgoing Statutory Auditor: M/s A.K. Meharia & Associates, Chartered Accountants (FRN: 324666E).
  • Incoming Proposed Statutory Auditor: M/s ALPS & Co., Chartered Accountants (FRN: 313132E).
  • Scrutinizer for E-voting: Shri Anand Khandelia, Practicing Company Secretary (CP No.: FCS 5803).
  • Registrar & Share Transfer Agent: S.K. Infosolutions Pvt. Ltd.
  • Bankers: HDFC Bank, Axis Bank.
  • Internal Auditor: M/s KBDS & CO, Chartered Accountants.
  • Secretarial Auditor: Mr. Anand Khandelia, Practicing Company Secretary.
  • Board of Directors:
  • Mr. Arun Kumar Agarwalla (Managing Director, DIN:00607272)
  • Mrs. Sudha Agarwalla (Director, DIN:00938365)
  • Mr. Sandeep Kumar Pareek (Director, DIN:00607092) - Retiring by rotation.
  • Mr. Anuj Kumar Modi (Director, DIN: Not in data)
  • Mr. Mohit Gaddhyan (Director, DIN: Not in data)
  • Mrs. Nidhi Agarwalla (Director, DIN:09004795)

Purpose & Rationale

  • The primary purpose of the document is to comply with SEBI LODR Regulation 34(1) by submitting the annual report and AGM notice to the stock exchanges.
  • The rationale for the change in auditor is the completion of the term of the outgoing auditor, M/s A.K. Meharia & Associates.
  • The rationale for not recommending a dividend is to conserve the company's cash resources due to the incurred loss.

Financial & Operational Impact

  • Explicitly Stated Impact: The company reported a significant net loss for the year, leading to a reduction in retained earnings. The decrease in revenue is attributed to a decrease in the fair value of investments.
  • Capital Structure Impact: No impact on share capital. The number of equity shares remained unchanged.
  • Cash Flow Implications: The loss and conservation of cash for operations imply a negative impact on retained cash flow. No dividend outflow.

Forward-looking Guidance

  • No explicit forward-looking guidance or financial projections are provided in the management discussion or director's report beyond stating the management is hopeful of achieving better results in the future.

Corporate Governance & Compliance

  • The company affirms compliance with applicable SEBI LODR regulations and the Companies Act, 2013.
  • A certificate of compliance with corporate governance norms is provided by the statutory auditors.
  • The secretarial audit report confirms compliance with key statutes, with no qualifications.
  • The auditor's report is unmodified.
  • No fraud was reported by the auditors.
  • No significant or material orders were passed by regulators or courts.

Other Material Details

  • Shareholding Pattern: Promoter holding is 54.88% (unchanged from previous year). Public holding is 45.12%.
  • Top Shareholders (Non-Promoter): Include Dhanverdhi Exports Ltd. (6.90%), Swagtam Distributors Pvt. Ltd. (4.94%), Windsor Mercantiles Pvt. Ltd. (4.93%).
  • Remuneration: Managing Director Mr. Arun Kumar Agarwalla received a salary of ₹120 lakh. Total managerial remuneration was within permissible limits.
  • CSR Activities: The company spent on areas like Mandir Seva, Gau Seva, Education, and Livelihood enhancement through implementing agencies.
  • Internal Financial Controls: The auditor's report states that the company has adequate internal financial controls over financial reporting.