Detailed Financial Summary

Balance Sheet Position as at 31st March, 2026 (₹ in Lakh)

Equity and Liabilities:

  • Share Capital: ₹179.80 lakh (unchanged from previous year)
  • Reserves and Surplus: ₹1,044.84 lakh (increased from ₹901.29 lakh)
  • Long-term Borrowings: ₹10.00 lakh (unchanged)
  • Trade Payables:
  • Micro and Small Enterprises: ₹301.92 lakh (increased from ₹276.77 lakh)
  • Other Trade Payables: ₹87.63 lakh (decreased from ₹139.22 lakh)
  • Other Current Liabilities: ₹136.25 lakh (decreased from ₹152.76 lakh)
  • Short-term Provisions: ₹78.66 lakh (decreased from ₹152.11 lakh)
  • Total Liabilities: ₹1,839.10 lakh (increased from ₹1,811.94 lakh)

Assets:

  • Property, Plant & Equipment: ₹591.42 lakh (increased from ₹278.14 lakh)
  • Intangible Assets: ₹2.78 lakh (increased from ₹0.09 lakh)
  • Deferred Tax Assets: ₹29.59 lakh (increased from ₹6.79 lakh)
  • Inventories: ₹677.55 lakh (increased significantly from ₹212.85 lakh)
  • Trade Receivables: ₹36.67 lakh (decreased significantly from ₹924.28 lakh)
  • Cash and Cash Equivalents: ₹122.66 lakh (increased from ₹27.01 lakh)
  • Short Term Loans & Advances: ₹39.83 lakh (decreased from ₹65.83 lakh)
  • Other Current Assets: ₹337.65 lakh (increased from ₹295.56 lakh)
  • Total Assets: ₹1,839.10 lakh (increased from ₹1,811.94 lakh)

Statement of Profit & Loss for Year Ended 31st March, 2026 (₹ in Lakh)

Income and Expenses:

  • Cost of Materials Consumed: ₹4,020.69 lakh
  • Employee Benefit Expenses: ₹494.64 lakh
  • Finance Cost: ₹99.49 lakh
  • Depreciation and Amortization: ₹208.44 lakh
  • Other Expenses: ₹472.43 lakh
  • Total Expenses: ₹4,306.42 lakh

Profitability:

  • Profit before Exceptional Items and Tax: ₹197.25 lakh (decreased from ₹709.92 lakh)
  • Tax Expenses:
  • Current Tax: ₹77.22 lakh
  • Earlier years tax: -₹23.51 lakh
  • Deferred Tax: Not quantified
  • Profit after Tax: ₹143.55 lakh (decreased from ₹531.23 lakh)

Earnings per Share:

  • Basic EPS: ₹1.15 (decreased from ₹7.98)
  • Diluted EPS: ₹1.15 (decreased from ₹7.98)

Cash Flow Statement for Year Ended 31st March, 2026 (₹ in Lakh)

Operating Activities:

  • Net Profit before tax: ₹197.25 lakh
  • Cash Generated From Operations: ₹694.25 lakh
  • Net cash from operating activities: ₹617.74 lakh (positive)

Investing Activities:

  • Purchase of Property, Plant & Equipment: (₹524.41) lakh
  • Net Cash used in Investing Activities: (₹522.09) lakh

Financing Activities:

  • No significant financing activities
  • Net Cash used in Financing Activities: ₹0.00 lakh

Net Change in Cash:

  • Net Increase in Cash and Equivalents: ₹95.65 lakh
  • Cash at beginning: ₹27.01 lakh
  • Cash at end: ₹122.66 lakh

Audit and Compliance Status

Auditor's Opinion:

  • SRKS & Associates, Chartered Accountants issued unqualified opinion
  • Financial statements give true and fair view in accordance with accounting standards
  • Internal financial controls were adequate and operating effectively

Key Audit Findings:

  • No pending litigations affecting financial statements
  • No long-term contracts leading to foreseeable losses
  • No amounts required to be transferred to Investor Education and Protection Fund
  • No dividend declared or paid during the year
  • No fraud reported during the year
  • No statutory dues in arrears for more than six months
  • Company has not defaulted in repayment of loans
  • No funds raised on short-term basis used for long-term purposes

Company Status:

  • Formerly known as Shantidoot Infra Services Private Limited
  • Registered office in Patna with branch offices in Delhi, Purnea, Madhepura & Bhagalpur
  • Maintains proper accounting records and internal audit system
  • No cost records maintenance required as per Central Government
  • Not a Nidhi company or required to register with RBI