Shree Rajiv Lochan Q1 FY27 Net Profit ₹1.42 Lakh

Financial Results Summary (₹ in Lakhs)

Income Statement Highlights:

Revenue From Operations: ₹0.00 for all periods presented (Q1 FY27, Q4 FY26, Q1 FY26, and FY26)
Other Income: ₹7.47 (Q1 FY27), ₹2.62 (Q4 FY26), ₹8.98 (Q1 FY26), ₹25.83 (FY26)
Total Income: ₹7.47 (Q1 FY27), ₹2.62 (Q4 FY26), ₹8.98 (Q1 FY26), ₹25.83 (FY26)

Expense Breakdown:

Employee benefits expense: ₹1.38 (Q1 FY27), ₹3.31 (Q4 FY26), ₹0.55 (Q1 FY26), ₹5.86 (FY26)
Other Expenses: ₹4.17 (Q1 FY27), -₹2.61 (Q4 FY26), ₹4.32 (Q1 FY26), ₹10.79 (FY26)
Total Expenses: ₹5.55 (Q1 FY27), ₹0.70 (Q4 FY26), ₹4.87 (Q1 FY26), ₹16.65 (FY26)

Profitability Metrics:

Profit before tax: ₹1.92 (Q1 FY27), ₹1.92 (Q4 FY26), ₹4.11 (Q1 FY26), ₹9.18 (FY26)
Current Tax: ₹0.50 (Q1 FY27), ₹1.31 (Q4 FY26), ₹0.50 (Q1 FY26), ₹2.31 (FY26)
Net Profit for period: ₹1.42 (Q1 FY27), ₹0.61 (Q4 FY26), ₹3.61 (Q1 FY26), ₹6.87 (FY26)
Total Comprehensive Income: ₹1.42 (Q1 FY27), ₹0.61 (Q4 FY26), ₹3.61 (Q1 FY26), ₹6.87 (FY26)

Earnings Per Share (₹):

Basic EPS (continuing operations): ₹0.03 (Q1 FY27), ₹0.01 (Q4 FY26), ₹0.09 (Q1 FY26), ₹0.17 (FY26)
Diluted EPS (continuing operations): ₹0.03 (Q1 FY27), ₹0.01 (Q4 FY26), ₹0.09 (Q1 FY26), ₹0.17 (FY26)
EPS for discontinued operations: ₹0.00 for all periods

Audit and Review Details

The financial results were reviewed by the Audit Committee and approved by the Board on August 11, 2026. A limited review was conducted by statutory auditors Milind Nyati & Co LLP.

Auditor Qualification

The auditors issued a qualified opinion regarding the company's investment in unquoted equity shares amounting to ₹1,32,87,000 (₹1.33 crore) as at June 30, 2026. The qualification states that:

The investment has been carried at acquisition cost without fair value assessment
This violates Ind AS 109 requirements for financial instruments
The extent of any required adjustment to carrying amount could not be determined
Potential impact on other comprehensive income and equity remains uncertain

Management Response to Qualification

The management defended the investment valuation, stating:

Considered a strategic long-term investment
Current carrying cost represents appropriate and conservative estimate of fair value under Ind AS 109
Believes no adverse impact on carrying value or overall financial position
No quantification of potential financial impact provided

Accounting Framework

The financial results were prepared in accordance with IND AS notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended.

Signatories and Dates

Managing Director: Harish Raheja (DIN: 00285608)
Auditor: C.A. Aakash Kesharwani, Partner of Milind Nyati & Co LLP (Firm Registration No: 014455C)
Place: Raipur, Chhattisgarh
Date: August 11, 2026