Financial Performance (Standalone)

Total Income: ₹31,11,759 (Previous year: ₹39,54,013)

EBITDA: ₹8,37,366 (Previous year: ₹7,93,991)

Finance Charges: Nil (Previous year: Nil)

Depreciation: ₹65,523 (Previous year: ₹1,35,840)

Prior Period Items: Nil (Previous year: ₹2,000)

Profit Before Tax: ₹7,71,843 (Previous year: ₹6,56,151)

Tax Expense: ₹4,51,192 (Previous year: -₹2,73,348)

Net Profit/(Loss): ₹3,20,651 (Previous year: ₹3,82,803)

Operational Highlights

During FY 2025-26, the company did not carry out its regular business activity. The company is actively searching for better avenues and opportunities for long-term growth.

Capital Structure

Paid-up Equity Share Capital: ₹10.26 crores (unchanged from previous year)

No shares were issued during the year under review. The company has not issued shares with differential voting rights, employee stock options, or sweat equity shares.

Dividend and Reserves

No dividend recommended for FY 2025-26.

No amount transferred to General Reserve.

Corporate Governance

Board Composition: 8 directors (3 executive, 5 non-executive including 3 independent directors)

Board Meetings: 4 meetings held during the year with full attendance

Key Managerial Personnel:

  • Mr. Rajat Sirohia (Whole-time Director)
  • Mr. Rakesh Sirohia (Managing Director)
  • Mr. Jitendra Sirohia (Chief Financial Officer)
  • Ms. Rina Sharma (Company Secretary & Compliance Officer)

Committees:

  • Audit Committee: Mr. Rajesh Kumar Jain (Chairman), Mr. Pritish Majumder, Mr. Amit Alfred Rana
  • Nomination & Remuneration Committee: Mr. Rajesh Kumar Jain (Chairman), Mr. Pritish Majumder, Mr. Amit Alfred Rana
  • Stakeholders Relationship Committee: Mr. Rajesh Kumar Jain (Chairman), Mr. Pritish Majumder, Mr. Amit Alfred Rana

Directors and Appointments

Mr. Rajat Sirohia (DIN: 00244597) retires by rotation and is eligible for re-appointment at the upcoming AGM.

Related Party Transactions

All related party transactions were conducted on arm's length basis in the ordinary course of business. Key transactions:

  • Interest received from related parties: ₹25,923.68 (Previous year: ₹23,785.18)
  • No remuneration paid to directors during the year

Loans and Advances

Short-term loans and advances: ₹24,69,207.43 (Previous year: ₹23,99,147.10)

Major recipients include:

  • GCS Chemicals Pvt Ltd: ₹1,60,298.53
  • Sonajuli Plantation: ₹1,37,204.95
  • Sudhir Credit Pvt Ltd: ₹3,87,366.92
  • Gagan Dealcom Pvt Ltd: ₹17,83,837.03

Investments

Non-current investments: ₹4,07,000.00 in 1100 equity shares of Sonajuli Plantations Pvt Ltd

Annual General Meeting

36th AGM Date: September 26, 2026

Time: 11:00 AM

Venue: 6, Bishop Lefroy Road, 4th Floor, Paul Mansion, Kolkata - 700 020

Agenda:

1. To consider and adopt financial statements for FY 2025-26

2. To reappoint Mr. Rajat Sirohia as director retiring by rotation

Share Transfer Book Closure: September 21, 2026 to September 26, 2026 (both days inclusive)

Internal Controls and Compliance

The company maintains adequate internal financial controls systems commensurate with its size and operations. Both statutory and secretarial auditors confirmed compliance with applicable laws and regulations.

Risk Factors

Challenges include high dependence on monsoon, unpredictable weather patterns, reduction in arable land, decreasing farm sizes, low per hectare yield, and impact of COVID-19 pandemic on business operations.

Human Resources

Employee cost: ₹4.37 lakhs (decrease of 4.17% from previous year's ₹4.56 lakhs)

No complaints received under Prevention of Sexual Harassment at Workplace policy

Forward-looking Statements

The Management Discussion & Analysis contains forward-looking statements subject to risks and uncertainties including economic conditions, government regulations, tax laws, and other incidental factors.

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