Board Meeting Outcomes

The Board of Directors meeting was held on Thursday, 28th May 2026, commencing at 13:00 and concluding at 15:30. The Board considered and approved the following items:

1. Audited standalone financial results for the quarter and financial year ended March 31, 2026, along with financial statements and reports for the financial year ended March 31, 2026.

2. Statutory Auditor M/s. Patel Shah & Joshi, Chartered Accountants (Firm registration No. 107768W) issued an Audit Report with an unmodified opinion on the financial results.

3. Based on Audit Committee recommendation, appointed Shri Anil Chomal as Internal Auditor for Financial Year 2026-2027. Anil Chomal & Associates has been practicing since 2003 as Chartered Accountants (Firm Registration No. 124161W, Membership No. 114990) engaged in audit, taxation, GST, and Company Law services. No relationships exist between directors. Appointment date: 28th May 2026.

4. Based on Audit Committee recommendation, reappointed Kala Agarwal, Company Secretary (Membership No: 5976, Certificate of practice No: 5156) as Secretarial Auditor for Financial Year 2026-2027.

Trading Window Closure

In terms of the Company's Code for Prevention of Insider Trading and SEBI (Prohibition of Insider Trading) Regulations, 2015, the window for trading in Securities of the Company by its designated persons and their immediate relatives shall open after 48 hours from declaration of these Financial Results.

Financial Results Summary (Rs. in Lakhs)

Year Ended Performance

| Particulars | 31-3-2026 (Audited) | 31-3-2025 (Audited) |

| Income | | |

| Revenue from Operations | 101.23 | 150.43 |

| Interest | 41.36 | 7.84 |

| Dividend Income | 7.37 | - |

| Other Income | 0.09 | 0.09 |

| Total Income | 552.42 | 150.43 |

| Expenses | | |

| Finance Cost | 11.41 | 2.11 |

| Employee Benefits Expenses | 3.84 | 8.95 |

| Other Expenses | 27.04 | 26.31 |

| Total Expenses | 100.29 | 37.37 |

| Profit/(Loss) Before Tax | 525.38 | 124.12 |

| Tax Expenses | 73.24 | 11.71 |

| Profit/(Loss) After Tax | 452.14 | 112.41 |

| Other Comprehensive Income | - | - |

| Total Comprehensive Income | 452.14 | 112.41 |

Quarterly Performance (Rs. in Lakhs)

| Particulars | Q4 31-3-2026 (Audited) | Q3 31-12-2025 (Unaudited) | Q4 31-3-2025 (Audited) |

| Revenue from Operations | 24.22 | 10.29 | 68.07 |

| Interest | 7.37 | - | 62.02 |

| Dividend Income | - | - | - |

| Other Income | 0.09 | $sim$ ÷. | 0.09 |

| Total Income | 7.46 | 68.07 | 62.02 |

| Expenses | | | |

| Finance Cost | 2.11 | 0.52 | 5.95 |

| Employee Benefits Expenses | 0.54 | 4.30 | 1.87 |

| Other Expenses | 4.59 | 2.04 | (5.54) |

| Total Expenses | 6.93 | 5.95 | $lacksquare$ |

| Profit/(Loss) Before Tax | 0.53 | 63.48 | 56.07 |

| Tax Expenses | 11.57 | 16.17 | 11.71 |

| Profit/(Loss) After Tax | (11.04) | 47.31 | 61.61 |

Capital Structure and Metrics

  • Paid up Equity Share Capital (Face value of Rs. 10 each): Rs. 300.00 lakh (unchanged from previous periods)
  • Other Equity: Rs. 1,700.39 lakh (31-3-2025: Rs. 1,248.25 lakh)
  • Earnings Per Share (Rs.) Not Annualized:
  • Basic: (0.37) for Q4 2026, 1.58 for Q3 2025, 2.05 for Q4 2025
  • Diluted: (0.37) for Q4 2026, 1.58 for Q3 2025, 2.05 for Q4 2025
  • Annual: 15.07 for FY26, 3.75 for FY25

Cash Flow Statement (Year Ended, Rs. in Lakhs)

| Particulars | 31-03-2026 | 31-03-2025 |

| Net Cash from Operating Activities | (361.49) | (48.44) |

| Net Cash Used in Investing Activities | 461.13 | 61.79 |

| Net Cash Flow from Financing Activities | - | - |

| Net increase/(decrease) in Cash | 99.64 | 13.35 |

| Cash and Cash equivalents Opening Balance | 21.71 | 8.36 |

| Cash and Cash equivalents Closing Balance | 121.35 | 21.71 |

Balance Sheet Position (As at 31st March, Rs. in Lakhs)

| Assets | 31-03-2026 | 31-03-2025 |

| Cash and Cash Equivalents | 121.35 | 21.71 |

| Loans | 777.39 | 432.00 |

| Investments | 1,109.76 | 1,006.28 |

| Non Financial Assets | 2,008.50 | 1,459.99 |

| Current Tax Assets (Net) | 68.98 | 11.85 |

| Investment Property | 68.98 | 90.60 |

| TOTAL ASSETS | 2,077.48 | 1,562.44 |

| Liabilities | | |

| Financial Liabilities | - | - |

| Sundry Payables | 0.59 | 0.19 |

| Non Financial Liabilities | 74.00 | 11.50 |

| Current Tax Liabilities | 2.50 | 2.50 |

| Contingent Provisions | - | - |

| Equity | | |

| Equity Share Capital | 300.00 | 300.00 |

| Other Equity | 1,700.39 | 1,248.25 |

| TOTAL LIABILITIES AND EQUITY | 2,077.48 | 1,562.44 |