Financial Results Summary

Quarterly Performance (Q4 FY26)

  • Revenue From Operations: ₹0.00 lakhs (same as preceding quarter and corresponding quarter previous year)
  • Other Income: ₹0.00 lakhs (compared to ₹25.40 lakhs in corresponding quarter previous year)
  • Total Income: ₹0.00 lakhs (compared to ₹25.40 lakhs in corresponding quarter previous year)
  • Employee Benefits Expense: ₹0.75 lakhs (consistent with previous quarters)
  • Other Expenses: ₹7.04 lakhs (increased from ₹0.06 lakhs in preceding quarter)
  • Profit/(Loss) Before Tax: ₹(7.79) lakhs loss (compared to ₹6.72 lakhs profit in corresponding quarter previous year)
  • Net Profit/(Loss): ₹(7.79) lakhs loss (compared to ₹6.72 lakhs profit in corresponding quarter previous year)

Annual Performance (FY 2025-26)

  • Revenue From Operations: ₹0.00 lakhs for full year (same as previous year)
  • Other Income: ₹0.00 lakhs (compared to ₹25.40 lakhs in previous year)
  • Total Income: ₹0.00 lakhs (compared to ₹25.40 lakhs in previous year)
  • Employee Benefits Expense: ₹3.00 lakhs (same as previous year)
  • Finance Costs: ₹0.00 lakhs (compared to ₹10.50 lakhs in previous year)
  • Other Expenses: ₹11.93 lakhs (compared to ₹12.07 lakhs in previous year)
  • Total Expenses: ₹14.93 lakhs (compared to ₹25.57 lakhs in previous year)
  • Profit/(Loss) Before Tax: ₹(14.93) lakhs loss (compared to ₹(0.17) lakhs loss in previous year)
  • Net Profit/(Loss): ₹(14.93) lakhs loss (compared to ₹(0.17) lakhs loss in previous year)
  • Earnings Per Share (Basic & Diluted): ₹0.00 for both continuing and discontinued operations

Cash Flow Statement (FY 2025-26)

  • Net Cash from Operating Activities: ₹(11.77) lakhs (outflow)
  • Net Cash from Financing Activities: ₹13.75 lakhs (inflow from borrowings)
  • Net Increase in Cash: ₹1.98 lakhs
  • Cash at Beginning: ₹0.47 lakhs
  • Cash at End: ₹2.45 lakhs

Balance Sheet Position (as at 31-03-2026)

  • Total Assets: ₹2.92 lakhs (decreased from ₹4.36 lakhs previous year)
  • Cash and Cash Equivalents: ₹2.45 lakhs (increased from ₹0.47 lakhs)
  • Equity Share Capital: ₹830.03 lakhs (unchanged)
  • Other Equity: ₹(1,098.17) lakhs (negative)
  • Borrowings (Current): ₹246.69 lakhs (increased from ₹232.94 lakhs)
  • Trade Payables: ₹13.40 lakhs (unchanged)
  • Other Current Liabilities: ₹10.77 lakhs (decreased from ₹11.02 lakhs)

Board Meeting Outcomes

Meeting Date: 27-05-2026 (4:30 PM to 5:00 PM)

Key Decisions:

1. Approved standalone audited financial results for FY ended 31-03-2026 upon recommendation of Audit Committee

2. Appointed Payal Tachak and Associates as Secretarial Auditor for FY 2025-2026

  • Appointment Date: 27-05-2026
  • Profile: More than 10 years experience as Corporate Legal Advisor for Legal and Secretarial Compliance, experienced consultant for SEBI regulations and Listing Compliances
  • No relationships with directors

3. Appointed Vishal Chavda as Internal Auditor for FY 2026-2027

  • Appointment Date: 27-05-2026
  • Profile: Experienced in Accounting, Finance Compliance of Companies
  • No relationships with directors

Regulatory Compliance Disclosures

Regulation 23(9) Non-Applicability

  • Declaration dated 27-05-2026 stating submission of Related Party Transactions disclosures not applicable
  • Basis: Relaxations provided under Regulation 15(2) of SEBI (LODR) Regulations, 2015
  • Previously submitted CGR letter also mentioned non-applicability under same regulation

Regulation 32 Non-Applicability

  • Declaration dated 27-05-2026 stating submission of Statement of Deviation or Variation not applicable
  • Applies to quarter and year ended 31-03-2026
  • Basis: Company-specific exemption

Audit Qualification Declaration

  • Declaration dated 27-05-2026 confirming statutory auditors did not express any modified opinion in their Audit Report
  • Made pursuant to Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015

Additional Notes

1. Results reviewed by Audit Committee and taken on record by Board on 27th May 2026

2. Limited review carried out by Statutory Auditors

3. Previous period figures regrouped/rearranged where necessary

4. Financial results prepared in accordance with IND AS notified under Companies Act

5. No discontinued operations during any period presented

6. No exceptional items during any period presented

7. No current or deferred tax expense during any period presented

8. No other comprehensive income during any period presented