Key Quantitative Figures - Standalone (₹ in million)

Income Statement FY26 (Audited):

  • Total Income: ₹13.35 million (FY25: ₹119.7 million)
  • Total Expenses: ₹57.36 million (FY25: ₹222.5 million)
  • Profit Before Tax: (₹44.01) million (FY25: (₹102.8) million)
  • Profit After Tax: (₹44.01) million (FY25: (₹102.81) million)
  • Total Comprehensive Income: (₹47.11) million (FY25: (₹114.1) million)

Income Statement Q4 FY26 (Unaudited):

  • Total Income: ₹1.1 million (Q3 FY26: ₹1.8 million; Q4 FY25: ₹44.0 million)
  • Profit After Tax: (₹11.5) million (Q3 FY26: (₹14.0) million; Q4 FY25: (₹16.0) million)

Earnings Per Share (not annualized for quarter):

  • Basic EPS: (₹0.21) for FY26 (FY25: (₹0.49))
  • Diluted EPS: (₹0.21) for FY26 (FY25: (₹0.48))
  • Basic EPS Q4: (₹0.05) (Q3 FY26: (₹0.07); Q4 FY25: (₹0.08))

Balance Sheet (Audited as at March 31, 2026):

  • Total Assets: ₹1,288.8 million (Mar 31, 2025: ₹1,401.1 million)
  • Equity Share Capital: ₹209.81 million (unchanged)
  • Other Equity: ₹875.9 million (Mar 31, 2025: ₹923.0 million)
  • Total Equity: ₹1,085.7 million (Mar 31, 2025: ₹1,132.8 million)
  • Total Liabilities: ₹203.1 million (Mar 31, 2025: ₹268.3 million)
  • Cash & Cash Equivalents: ₹9.5 million (Mar 31, 2025: ₹30.0 million)

Cash Flow (Audited FY26):

  • Net Cash from Operating Activities: ₹26.6 million (FY25: (₹13.4) million)
  • Net Cash used in Investing Activities: (₹1.2) million (FY25: (₹1.4) million)
  • Net Cash used in Financing Activities: (₹45.9) million (FY25: ₹16.2 million)
  • Net Decrease in Cash: (₹20.5) million (FY25: ₹1.4 million increase)

Key Quantitative Figures - Consolidated (₹ in million)

Income Statement FY26 (Audited):

  • Profit After Tax: Not explicitly stated in provided data
  • Total Comprehensive Income: Not explicitly stated in provided data

Balance Sheet (Audited as at March 31, 2026):

  • Total Assets: ₹633.7 million (Mar 31, 2025: ₹779.4 million)
  • Equity Attributable to Owners: ₹268.6 million (Mar 31, 2025: ₹374.6 million)
  • Non-controlling Interest: ₹11.6 million (Mar 31, 2025: ₹11.8 million)
  • Total Equity: ₹280.3 million (Mar 31, 2025: ₹386.5 million)
  • Total Liabilities: ₹353.5 million (Mar 31, 2025: ₹393.0 million)
  • Cash & Cash Equivalents: ₹19.3 million (Mar 31, 2025: ₹89.8 million)

Cash Flow (Audited FY26):

  • Net Cash from Operating Activities: Not fully quantified in provided data
  • Net Cash used in Investing Activities: Not fully quantified in provided data
  • Net Cash used in Financing Activities: (₹28.4) million (FY25: (₹1.4) million)
  • Net Decrease in Cash: (₹70.5) million (FY25: (₹57.0) million)

Specific Notes from Financial Statements

  • Note 3: Management conducted an extensive review and decided to write back balances of ₹5.52 million of Trade Payables during FY 2025-26 after reassessment with auditors.
  • The company operates in one business segment: E-commerce including payment services, trading of e-vouchers, financial services under S-commerce, website development, and maintenance and related ancillary services.
  • The figures for the quarter ended March 31, 2026 are balancing figures between audited full-year figures and previously published unaudited figures up to December 31, 2025.

Subsidiaries

As of March 31, 2026, the company has three subsidiaries:

1. NSI Infinium Global Limited

2. NUPI Infotech Limited

3. Sine Qua Non Solutions Private Limited

Authorization

Mr. Naresh Sharma, Managing Director (DIN: 09071085), was authorized by the Board to sign the financial results on behalf of the company.