Financial Results Summary

Income Statement (INR in Lakhs)

Quarter Ended 31.03.2026 (Audited):

  • Revenue from operations: ₹0
  • Other income: ₹15
  • Total income: ₹15
  • Total expenses: ₹43
  • Profit before tax: ₹(28) loss
  • Net profit after tax: ₹(28) loss
  • Basic EPS: ₹(0.04)
  • Diluted EPS: ₹(0.04)

Quarter Ended 31.12.2025 (Unaudited):

  • Revenue from operations: ₹0
  • Other income: ₹12
  • Total income: ₹12
  • Total expenses: ₹51
  • Profit before tax: ₹(39) loss
  • Net profit after tax: ₹(39) loss
  • Basic EPS: ₹(0.05)
  • Diluted EPS: ₹(0.05)

Year Ended 31.03.2026 (Audited):

  • Revenue from operations: ₹1,669
  • Other income: ₹51
  • Total income: ₹1,720
  • Total expenses: ₹1,846
  • Profit before tax: ₹(126) loss
  • Net profit after tax: ₹(126) loss
  • Basic EPS: ₹(0.18)
  • Diluted EPS: ₹(0.18)

Comparative Year Ended 31.03.2025 (Audited):

  • Revenue from operations: ₹0
  • Other income: ₹52
  • Total income: ₹52
  • Total expenses: ₹210
  • Profit before tax: ₹(159) loss
  • Net profit after tax: ₹(159) loss
  • Basic EPS: ₹(0.22)
  • Diluted EPS: ₹(0.22)

Expense Breakdown (Year Ended 31.03.2026)

  • Cost of materials consumed: ₹1,655
  • Employee benefits expense: ₹2
  • Depreciation and amortization: ₹170
  • Other expenses: ₹22
  • Finance costs: ₹0

Balance Sheet Position (as at 31.03.2026)

  • Paid-up equity share capital: ₹7,085 lakhs (Face value ₹1 per share)
  • Other equity: ₹(5,973) lakhs (negative)
  • Total assets: ₹2,495 lakhs
  • Non-current assets: ₹1,568 lakhs
  • Current assets: ₹926 lakhs (including inventories ₹3 lakhs, trade receivables ₹256 lakhs, cash ₹6 lakhs, loans ₹654 lakhs)
  • Non-current liabilities: ₹774 lakhs (borrowings)
  • Current liabilities: ₹208 lakhs (trade payables ₹203 lakhs)

Cash Flow Statement (Year Ended 31.03.2026)

  • Cash flow from operating activities: ₹53 lakhs
  • Cash flow from investing activities: ₹(51) lakhs
  • Cash flow from financing activities: ₹0
  • Net increase in cash: ₹1 lakh
  • Cash at beginning: ₹5 lakhs
  • Cash at end: ₹6 lakhs

Key Dates and Approvals

  • Board meeting date: 28th May, 2026
  • Audit committee meeting date: 28th May, 2026
  • Results approved for quarter and year ended 31st March, 2026
  • Financial statements prepared in accordance with Ind AS prescribed under Section 133 of Companies Act, 2013

Notes to Financial Results

1. Results prepared in accordance with SEBI Listing Regulations and Ind AS

2. Q4 figures are balancing figures between audited full year and unaudited year-to-date figures up to Q3

3. Corresponding previous periods' figures regrouped/reclassified for comparability