Key Financial Figures - Profit & Loss (Rs. Lacs)

Year Ended March 31, 2026:

  • Total Income: Rs 36.70 lacs
  • Revenue from Operations: Rs 34.47 lacs (Interest Income)
  • Other Income: Rs 2.23 lacs
  • Total Expenses: Rs 30.85 lacs
  • Finance Costs: Rs 0.45 lacs
  • Employee Benefits: Rs 17.23 lacs
  • Depreciation: Rs 4.82 lacs
  • Other Expenses: Rs 8.35 lacs
  • Profit Before Tax: Rs 5.85 lacs
  • Tax Expense: Rs (1.08) lacs
  • Current Tax: Rs (1.52) lacs
  • Deferred Tax: Rs 0.44 lacs
  • Net Profit After Tax: Rs 4.77 lacs
  • Earnings Per Share (Basic & Diluted): Rs 0.009

Comparative Figures (Year Ended March 31, 2025):

  • Total Income: Rs 64.12 lacs
  • Net Profit After Tax: Rs 1.12 lacs
  • EPS: Rs 0.002

Balance Sheet Position (as at March 31, 2026, Rs. Lacs)

Assets:

  • Total Assets: Rs 5,145.21 lacs
  • Financial Assets: Rs 5,047.49 lacs
  • Cash & Cash Equivalents: Rs 20.80 lacs
  • Receivables: Rs 120.23 lacs
  • Loans: Rs 4,789.82 lacs
  • Investments: Rs 116.64 lacs
  • Non-Financial Assets: Rs 97.72 lacs
  • Property, Plant & Equipment: Rs 33.94 lacs
  • Other Intangible Assets: Rs 1.29 lacs
  • Deferred Tax Assets: Rs 0.38 lacs
  • Other Non-Financial Assets: Rs 62.12 lacs

Liabilities & Equity:

  • Total Financial Liabilities: Rs 4,486.71 lacs (Borrowings)
  • Total Non-Financial Liabilities: Rs 58.11 lacs
  • Total Equity: Rs 600.39 lacs
  • Equity Share Capital: Rs 510.81 lacs
  • Other Equity: Rs 89.58 lacs

Capital Structure Changes

  • Equity shares increased from 432.60 lacs to 510.81 lacs shares during the year
  • 78.21 lacs new shares issued on preferential basis
  • Face value: Rs 1 per share

Major Shareholders (>5% holding as of March 31, 2026):

  • Seema Sharma: 24.57%
  • Rajneesh Kumar: 5.70%
  • Rita Rani: 5.87%

Audit Qualifications Impact Statement

The statutory auditors, R.C. Agarwal & Co., issued a qualified opinion with two main qualifications:

1. Revenue Recognition Basis:

  • Qualification: Company has not recognized revenue on accrual basis, using actual basis instead
  • Type: Qualified Opinion
  • Frequency: Second time appearing
  • Management View: Impact not quantified
  • Auditor Comment: N.A.

2. NPA Provisioning:

  • Qualification: Provision on NPA assets not created as per applicable RBI prudential norms
  • Type: Qualified Opinion
  • Frequency: First time appearing
  • Management View: Impact not quantified. Company states RBI issued NOC dated April 4, 2025 (Letter no. DEL.DOS.EXG_SSM.S16/05.19.351/2025-26) and books were audited by RBI till 2023-24
  • Auditor Comment: N.A.

Financial Impact Assessment: Management states no quantitative impact on any financial line items due to audit qualifications.

Cash Flow Highlights (Rs. Lacs)

  • Net cash flow from operating activities: Rs (203.09) lacs
  • Net cash flow from investing activities: Rs 34.47 lacs
  • Net cash flow from financing activities: Rs 70.22 lacs
  • Net decrease in cash: Rs (98.40) lacs
  • Closing cash balance: Rs 20.80 lacs