Key Financial Results (Standalone)

Quarter Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹3,423.41 lakh
  • Other Income: ₹64.42 lakh
  • Total Income: ₹3,487.83 lakh
  • Profit before exceptional items and tax: ₹60.61 lakh
  • Exceptional items: ₹(17.09) lakh (one-time employee benefit provision due to new labor codes)
  • Profit before tax: ₹43.52 lakh
  • Tax Expense: ₹(7.02) lakh (Current Tax: ₹(7.73) lakh, Short/Excess provision: ₹2.83 lakh, Deferred Tax: ₹(2.12) lakh)
  • Net Profit: ₹50.53 lakh
  • Other Comprehensive Income: ₹1.76 lakh
  • Total Comprehensive Income: ₹52.29 lakh
  • EPS (Basic & Diluted): ₹1.12 after exceptional items; ₹0.83 before exceptional items

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹12,644.41 lakh
  • Other Income: ₹183.06 lakh
  • Total Income: ₹12,827.46 lakh
  • Profit before exceptional items and tax: ₹183.18 lakh
  • Exceptional items: ₹(17.09) lakh
  • Profit before tax: ₹166.09 lakh
  • Tax Expense: ₹28.92 lakh (Current Tax: ₹16.08 lakh, Short/Excess provision: ₹7.87 lakh, Deferred Tax: ₹4.97 lakh)
  • Net Profit: ₹137.17 lakh
  • Other Comprehensive Income: ₹1.20 lakh
  • Total Comprehensive Income: ₹138.37 lakh
  • EPS (Basic & Diluted): ₹2.26 after exceptional items; ₹2.55 before exceptional items
  • Paid-up Equity Share Capital: ₹606.10 lakh (Face Value ₹10/-)

Comparative Financial Performance

Quarter Comparison (YoY):

  • Revenue increased from ₹3,181.40 lakh (Q4 FY25) to ₹3,423.41 lakh (Q4 FY26)
  • Net Profit increased from ₹39.10 lakh (Q4 FY25) to ₹50.53 lakh (Q4 FY26)

Annual Comparison (YoY):

  • Revenue increased from ₹11,033.26 lakh (FY25) to ₹12,644.41 lakh (FY26)
  • Net Profit decreased from ₹176.49 lakh (FY25) to ₹137.17 lakh (FY26)

Board Decisions and Corporate Actions

Re-appointment of Managing Director:

  • Mr. Sandeep Arora re-appointed as Managing Director for three years commencing June 1, 2026
  • Remuneration: ₹300,000 per month
  • Subject to approval of members at ensuing Annual General Meeting

Director Profile:

  • Qualifications: Bachelor's degree in Business Administration
  • Experience: More than 34 years in Business and Administration
  • Relationship: Spouse of Mrs. Mridu Arora, Director of the Company
  • Shareholding: Nil

Balance Sheet Position (as at March 31, 2026)

  • Total Assets: ₹4,903.10 lakh (Previous year: ₹4,135.15 lakh)
  • Non-current Assets: ₹1,452.53 lakh
  • Current Assets: ₹3,450.57 lakh (including Inventories: ₹1,575.81 lakh, Trade Receivables: ₹1,421.48 lakh)
  • Total Equity: ₹1,035.09 lakh
  • Non-current Liabilities: ₹698.27 lakh (including Borrowings: ₹616.95 lakh)
  • Current Liabilities: ₹3,169.74 lakh (including Borrowings: ₹1,560.71 lakh, Trade Payables: ₹1,467.25 lakh)

Cash Flow Statement

  • Net Cash used in Operating Activities: ₹(701.36) lakh
  • Net Cash used in Investing Activities: ₹(201.29) lakh
  • Net Cash from Financing Activities: ₹904.83 lakh
  • Cash and cash equivalents at end of year: ₹9.35 lakh

Audit and Compliance Details

  • Statutory Auditors: M/s. Haziyani & Associates, Chartered Accountants
  • Audit Opinion: Unmodified/unqualified opinion on standalone audited financial results
  • Declaration submitted pursuant to Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015
  • Key Audit Matters identified: Revenue recognition from sale of goods, Contingencies (tax litigation), Valuation of investment in co-operative bank shares

Exceptional Item Explanation

  • Due to enactment of New Labour Codes by Government of India effective November 21, 2025
  • Company reassessed employee benefit obligations under Ind AS 19
  • Recognized one-time increase in employee benefit provision of ₹17.09 lakh as past service cost
  • Disclosed as exceptional item in Statement of Profit and Loss

Meeting Details

  • Board Meeting Date: May 28, 2026
  • Meeting Duration: 4:00 PM to 4:45 PM
  • Documents reviewed: Audited Financial Results, Statement of Assets and Liabilities, Cash Flow statement, Auditors' Report