Date: May 28, 2026

Board Meeting Outcomes

  • Approved Audited Financial Results (Standalone and Consolidated) for the Financial Year ended March 31, 2026
  • Meeting commenced at 01:45 p.m. and concluded at 03:45 p.m.

Financial Results (Standalone)

Income Statement (Year ended March 31, 2026 vs March 31, 2025)

  • Revenue from operations: ₹569.03 crore (vs ₹599.06 crore)
  • Other income: ₹6.86 crore (vs ₹9.86 crore)
  • Total income: ₹575.89 crore (vs ₹608.92 crore)
  • Total expenses: ₹634.63 crore (vs ₹689.03 crore)
  • Loss before exceptional items and tax: ₹(58.74) crore (vs ₹(80.11) crore)
  • Exceptional items: ₹4.60 crore (vs ₹0)
  • Loss before tax: ₹(63.34) crore (vs ₹(80.11) crore)
  • Tax expenses: ₹0 (vs ₹0)
  • Loss for the year: ₹(63.34) crore (vs ₹(80.11) crore)
  • Other comprehensive income: ₹1.11 crore (vs ₹1.64 crore)
  • Total comprehensive loss: ₹(62.23) crore (vs ₹(78.47) crore)
  • Loss per share (Basic): ₹(7.57) (vs ₹(9.57))

Balance Sheet (as at March 31, 2026)

  • Paid-up equity share capital: ₹16.74 crore
  • Other equity: ₹220.92 crore
  • Total assets: ₹621.84 crore
  • Total liabilities: ₹384.18 crore
  • Current liabilities exceed current assets by ₹65.48 crore
  • Accumulated losses: ₹543.73 crore

Cash Flow (Year ended March 31, 2026)

  • Net cash from operating activities: ₹26.97 crore (vs ₹(58.63) crore)
  • Net cash used in investing activities: ₹(4.23) crore (vs ₹(14.43) crore)
  • Net cash used in financing activities: ₹(24.62) crore (vs ₹27.31 crore)
  • Net change in cash: ₹(1.88) crore (vs ₹(45.75) crore)
  • Cash and cash equivalents at end: ₹7.08 crore

Financial Results (Consolidated)

Income Statement (Year ended March 31, 2026 vs March 31, 2025)

  • Revenue from operations: ₹575.63 crore (vs ₹599.61 crore)
  • Other income: ₹6.52 crore (vs ₹9.84 crore)
  • Total income: ₹582.15 crore (vs ₹609.65 crore)
  • Total expenses: ₹642.94 crore (vs ₹690.82 crore)
  • Loss before exceptional items and tax: ₹(60.79) crore (vs ₹(81.17) crore)
  • Exceptional items: ₹4.60 crore (vs ₹0)
  • Loss before tax: ₹(65.39) crore (vs ₹(81.17) crore)
  • Tax credit: ₹0.44 crore (vs ₹0)
  • Loss for the year: ₹(64.95) crore (vs ₹(81.17) crore)
  • Other comprehensive income: ₹1.11 crore (vs ₹1.64 crore)
  • Total comprehensive loss: ₹(63.84) crore (vs ₹(79.53) crore)
  • Loss per share (Basic): ₹(7.76) (vs ₹(9.70))

Balance Sheet (as at March 31, 2026)

  • Paid-up equity share capital: ₹16.74 crore
  • Other equity: ₹234.44 crore
  • Total assets: ₹640.56 crore
  • Assets held for sale: ₹27.13 crore
  • Total liabilities: ₹389.38 crore
  • Current liabilities exceed current assets by ₹70.42 crore
  • Accumulated losses: ₹529.75 crore

Exceptional Items

  • ₹4.60 crore charge recorded for quarter ended December 2025 and year ended March 2026
  • Related to incremental impact of labor code implementation: ₹4.29 crore for gratuity liability and ₹0.31 crore for compensated absences
  • Due to Government of India consolidating 29 labor legislations into four codes effective from November 21, 2025

Going Concern Assumption

  • Company incurred net loss of ₹63.34 crore with accumulated losses of ₹543.73 crore
  • Current liabilities exceed current assets by ₹65.48 crore
  • Prepared on going concern basis based on: management's plans for asset monetization, availability of additional credit under ECLGS 5.0 scheme, expected growth opportunities, and financial support from Holding Company

Subsidiary Updates

  • IM Inicio Projects Private Limited acquired painting services business from Hella Infra Market Limited for ₹0.26 crore on July 1, 2025
  • Shalimar Adhunik Nirman Limited's Gurugram immovable property classified as held for sale

Performance Highlights

  • Delivered positive EBITDA for first time since Hella Infra acquisition
  • Executed cost rationalization initiatives reducing employee costs and operating expenses
  • Premiumization of portfolio with improved saliency of high-margin emulsion products
  • Strong business and operational turnaround despite industry headwinds

Other Disclosures

  • Previous period numbers regrouped/reclassified where necessary
  • Company operates in single business segment - Paints
  • Results prepared in accordance with Ind AS and SEBI Listing Regulations