Key Quantitative Figures - Standalone Results (Amount in Lakhs)

Income Statement Highlights

Year ended March 31, 2026:

  • Revenue from Operations: ₹235.53 (FY25: ₹468.48)
  • Total Revenue: ₹235.93 (FY25: ₹469.39)
  • Total Expenses: ₹289.81 (FY25: ₹428.72)
  • Profit before tax: ₹(53.88) loss (FY25: ₹40.67 profit)
  • Net Loss: ₹(53.76) (FY25: ₹35.50 profit)
  • Basic EPS: ₹(2.57) (FY25: ₹1.70)

Half Year ended March 31, 2026:

  • Revenue from Operations: ₹151.97
  • Total Revenue: ₹152.30
  • Net Loss: ₹(26.71)
  • Basic EPS: ₹(1.28)

Balance Sheet Position as on March 31, 2026

  • Share Capital: ₹208.80 lakhs
  • Reserves & Surplus: ₹94.28 lakhs (FY25: ₹148.04 lakhs)
  • Total Equity & Liabilities: ₹513.75 lakhs (FY25: ₹588.06 lakhs)
  • Current Assets: ₹457.07 lakhs
  • Non-current Assets: ₹113.66 lakhs

Key Quantitative Figures - Consolidated Results (Amount in Lakhs)

Income Statement Highlights

Year ended March 31, 2026:

  • Revenue from Operations: ₹2,395.03 (FY25: ₹1,351.51)
  • Total Revenue: ₹2,404.96 (FY25: ₹1,365.01)
  • Total Expenses: ₹2,434.20 (FY25: ₹1,301.11)
  • Profit before tax: ₹(29.24) loss (FY25: ₹63.90 profit)
  • Net Loss attributable to owners: ₹(39.17) (FY25: ₹50.19 profit)
  • Basic EPS: ₹(1.88) (FY25: ₹2.40)

Half Year ended March 31, 2026:

  • Revenue from Operations: ₹1,499.10
  • Total Revenue: ₹1,508.06
  • Net Loss: ₹(17.79)
  • Basic EPS: ₹(0.94)

Subsidiary Information

  • Dhruvanshi Agrotech Private Limited: Subsidiary company included from November 13, 2024
  • Subsidiary contributed total assets of ₹42.59 lakhs, revenue of ₹2,169.02 lakhs, and net profit of ₹18.23 lakhs for FY26

Dates and Timing

  • Board Meeting: May 25, 2026 (Monday)
  • Meeting Duration: 6:30 PM to 7:00 PM
  • Financial Period: Half year and year ended March 31, 2026
  • Auditor Report Date: May 25, 2026

Parties Involved

  • Statutory Auditors: M/S A Y & CO Chartered Accountants (F.R.N: 020829C)
  • Auditing Partner: Akanksha Gupta (M.No.: 421545)
  • Managing Director: Hitesh Karnawat (DIN: 09097273)

Operational and Segment Information

  • Reportable Segment: Trading & manufacturing of Handicrafts items
  • Investor Complaints: None received/pending as on March 31, 2026

Auditor Opinion

  • Unmodified opinion issued on both standalone and consolidated financial results
  • Audit conducted in accordance with Standards on Auditing specified under section 143(10) of Companies Act, 2013
  • Confirmation that financial results give true and fair view in conformity with Indian Accounting Standards

Financial Impact Assessment

  • Significant deterioration in profitability from FY25 to FY26 at both standalone and consolidated levels
  • Revenue declined substantially at standalone level but increased significantly at consolidated level due to subsidiary inclusion
  • Negative earnings per share for FY26 compared to positive EPS in previous year