Key Quantitative Figures

Financial Results for Year Ended March 31, 2026 (₹ in Lakhs):

  • Revenue From Operations: ₹150.33
  • Other Income: ₹49.80
  • Total Revenue (net): ₹200.13
  • Total Expenses: ₹168.09
  • Profit Before Tax: ₹32.04
  • Tax Expenses: ₹8.65 (Current Tax: ₹7.79, Current Tax Relating to Prior Years: ₹0.80, Deferred Tax: ₹0.06)
  • Net Profit For The Period: ₹23.38
  • Earnings Per Share (Basic): ₹0.15
  • Earnings Per Share (Diluted): ₹0.11
  • Paid-up Equity Share Capital: ₹1320.34
  • Reserves Excluding Revaluation Reserves: ₹1094.58

Financial Results for Half Year Ended March 31, 2026 (₹ in Lakhs):

  • Revenue From Operations: ₹0.00
  • Other Income: ₹29.98
  • Total Revenue (net): ₹29.98
  • Total Expenses: ₹7.45
  • Profit Before Tax: ₹22.54
  • Tax Expenses: ₹6.51 (Current Tax: ₹5.67, Deferred Tax: ₹0.01, Current Tax Relating to Prior Years: ₹0.80)
  • Net Profit For The Period: ₹16.05
  • Earnings Per Share (Basic): ₹0.12
  • Earnings Per Share (Diluted): ₹0.08

Statement of Assets and Liabilities as at March 31, 2026 (₹ in Lakhs):

  • Shareholders' Funds: ₹2414.92 (Share Capital: ₹1320.34, Reserves and Surplus: ₹1094.58)
  • Non-current Liabilities: ₹0.06 (Deferred Tax Liabilities net)
  • Current Liabilities: Not quantified in disclosure
  • Total Equity and Liabilities: Not quantified in disclosure
  • Non-current Assets: ₹1731.93 (Property Plant & Equipment: ₹0.92, Other non-current assets: ₹1731.01)
  • Current Assets: ₹1024.32 (Trade receivables: ₹291.72, Cash and cash equivalents: ₹440.38, Short-term loans and advances: ₹275.00, Other current assets: ₹17.22)
  • Total Assets: ₹2756.25

Cash Flow Statement for Half Year Ended March 31, 2026 (₹ in Lakhs):

  • Net Cash Used in Operating Activities: ₹(177.30)
  • Net Cash From Investing Activities: ₹199.86
  • Net Cash Used in Financing Activities: ₹(4.96)
  • Net Increase in Cash and Equivalents: ₹17.60
  • Cash and Cash Equivalents at Beginning: ₹422.78
  • Cash and Cash Equivalents at End: ₹440.38 (Balances with banks: ₹440.38, comprising ₹140.38 in current accounts and ₹300.00 in deposit accounts)

Dates of Action

  • Board Meeting Date: May 29, 2026
  • Meeting Time: Commenced at 03:30 PM, concluded at 04:50 PM
  • Audit Committee Review Date: May 20, 2026
  • Financial Period: Year ended March 31, 2026 and Half Year ended March 31, 2026

Parties Involved

  • Statutory Auditors: B B Gusani & Associates, Chartered Accountants
  • Stock Exchange: BSE Limited
  • Signatories: Jayesh Merchant (Company Secretary & Compliance Officer), Jignesh Thobhani (Managing Director), Bhargav B. Gusani (Proprietor of Auditing Firm)

Financial Impact

Financial results show improved performance with Net Profit for FY26 at ₹23.38 lakh compared to ₹13.54 lakh in previous year, representing a 72.5% increase year-on-year.

Capital Structure Impact

No change in paid-up equity share capital reported. Reserve position improved to ₹1094.58 lakh from ₹1071.20 lakh in previous year.

Cash Flow Implications

Net cash from operating activities was negative at ₹(177.30) lakh for the half year, while investing activities generated positive cash flow of ₹199.86 lakh primarily from sale of investments.

Additional Information

  • The company has a single reportable business segment
  • Figures for half year ended March 31, 2026 represent the difference between audited full year figures and published unaudited figures for six months ended September 30, 2025
  • Auditors issued an unmodified opinion on the financial results
  • Results are available on company website: https://www.shreeshay.com/financial-results.html