Corrections Made

The company identified and corrected two specific errors:

  • Paid-up Equity share capital (Face Value of ₹10/- each) for quarter and year ended 31st March, 2026 was corrected to ₹974.85 lakhs
  • In Point f) of the Notes forming part of the Audited Financial Results, the instrument reference was corrected from "NCDs" to "OCDs" (Optionally-Convertible Debentures)

The company emphasized that these corrections pertain solely to typographical errors and do not affect any other audited figures or disclosures in the financial results.

Financial Performance Highlights (₹ in Lakhs)

Quarter Ended 31st March, 2026:

  • Revenue from operations: ₹8,149.51
  • Other Income: ₹258.96
  • Total Income: ₹8,408.47
  • Total Expenses: ₹7,324.65
  • Profit before tax: ₹1,083.82
  • Tax expenses: ₹516.63
  • Net Profit after tax: ₹567.19
  • Earnings per share (Basic & Diluted): ₹7.88

Year Ended 31st March, 2026:

  • Revenue from operations: ₹23,250.41
  • Other Income: ₹259.18
  • Total Income: ₹23,509.59
  • Total Expenses: ₹20,238.56
  • Profit before tax: ₹3,271.03
  • Tax expenses: ₹1,067.16
  • Net Profit after tax: ₹2,203.87
  • Earnings per share (Basic & Diluted): ₹30.93

Comparative Performance

Quarterly Comparison (Q4 FY2026 vs Q4 FY2025):

  • Revenue increased from ₹5,662.81 lakhs to ₹8,149.51 lakhs
  • Net Profit decreased from ₹757.60 lakhs to ₹567.19 lakhs

Annual Comparison (FY2026 vs FY2025):

  • Revenue increased from ₹15,728.42 lakhs to ₹23,250.41 lakhs
  • Net Profit increased from ₹1,553.08 lakhs to ₹2,203.87 lakhs

Capital Structure

  • Paid-up Equity share capital (Face Value of ₹10/- each) as of 31st March, 2026: ₹974.85 lakhs
  • Reserves excluding Revaluation Reserves: ₹18,309.60 lakhs

Investment Activities

During the year, the Company invested an aggregate amount of ₹7,853.39 lakhs in promoter group SPVs through:

Equity Shares (Face Value ₹10/- each):

  • 52,75,258 equity shares of Nag Ham 182 Highway Private Limited: ₹527.53 lakhs
  • 40,39,494 equity shares of Nag Ham 183 Highway Private Limited: ₹403.95 lakhs

Optionally-Convertible Debentures (Face Value ₹10/- each):

  • 3,53,72,994 OCDs of Nag Ham 182 Highway Private Limited: ₹3,537.30 lakhs
  • 2,62,11,643 OCDs of Nag Ham 183 Highway Private Limited: ₹2,621.16 lakhs
  • 76,34,459 OCDs of Kitadi Torgaon Highway Private Limited: ₹763.45 lakhs

Additionally, ₹1,242.11 lakhs was utilized for general corporate purposes.

Fundraising Activity

During the year, the Company issued and allotted 13,48,500 convertible warrants into equity shares having face value of ₹10/- each at a premium of ₹664.49 per equity share on 11th March 2026 and 27th March 2026 on preferential basis. The total aggregate consideration received amounted to ₹9,095.50 lakhs.

Investor Complaints

No investor complaints were pending at the beginning of the quarter, received during the quarter, or disposed of during the quarter ended 31st March, 2026.