Summary of Key Information:

Reporting Period: Quarter ended March 31, 2026 and Year ended March 31, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of SEBI (LODR) Regulations, 2015

Audit Opinion:

Qualified Opinion

Key Financial Highlights [Amount in INR lakhs except EPS]:

Standalone Results:

Quarter Ended March 31, 2026:
  • Revenue from Operations: ₹436.33 lakh (vs ₹433.64 lakh in Q4 FY25, +0.6% YoY)
  • Total Income: ₹440.90 lakh
  • Net Loss: ₹(9.20) lakh (vs Net Loss of ₹885.69 lakh in Q4 FY25)
  • EPS: ₹(0.02)
Year Ended March 31, 2026:
  • Revenue from Operations: ₹2,477.38 lakh (vs ₹1,681.88 lakh in FY25, +47.3% YoY)
  • Total Income: ₹2,529.50 lakh
  • Net Loss: ₹(60.03) lakh (vs Net Loss of ₹1,180.99 lakh in FY25)
  • EPS: ₹(0.02)

Balance Sheet Position as at March 31, 2026:

  • Property, Plant and Equipment: ₹1,473.07 lakh
  • Inventories: ₹906.98 lakh
  • Cash and Cash Equivalents: ₹192.68 lakh
  • Total Borrowings: ₹9,038.50 lakh (Non-current: ₹1,413.92 lakh + Current: ₹7,624.58 lakh)
  • Trade Payables: ₹177.36 lakh (MSME: ₹17.50 lakh + Others: ₹159.86 lakh)
  • Other Equity: ₹(11,442.95) lakh

Cash Flow Statement for Year Ended March 31, 2026:

  • Net cash inflow from operating activities: ₹127.46 lakh
  • Net cash used in investing activities: ₹(11.61) lakh
  • Net cash outflow from financing activities: ₹(141.86) lakh
  • Net decrease in cash and cash equivalents: ₹(26.02) lakh

Segment-wise Performance:

The company does not have more than one reportable segment; hence segment-wise reporting is not applicable.

Corporate Actions:

Not Specified

Other Significant Information:

  • The management considers the OTS approval and available assets in assessing going concern basis as appropriate
  • The company has provided for Expected Credit Losses on long-outstanding trade receivables and advances
  • Secretarial Report highlighted various delays and non-compliances presented as contingent liabilities