Financial Results Overview

For the year ended March 31, 2026, the company reported:

  • Total income: ₹18.00 lakh
  • Total expenses: ₹9.96 lakh
  • Profit before tax: ₹8.04 lakh
  • Tax expense: ₹0.60 lakh (deferred tax)
  • Net profit: ₹8.64 lakh
  • Earnings per share (basic and diluted): ₹0.22

For the half year ended March 31, 2026:

  • Total income: ₹8.50 lakh
  • Total expenses: ₹5.39 lakh
  • Profit before tax: ₹3.11 lakh
  • Tax expense: ₹0.60 lakh (deferred tax)
  • Net profit: ₹3.70 lakh

Balance Sheet Position (as at March 31, 2026)

Liabilities:

  • Share capital: ₹38.67 lakh (unchanged from previous year)
  • Reserves and surplus: ₹14.52 lakh
  • Total shareholders' funds: ₹53.20 lakh
  • Deferred tax liabilities: ₹1.82 lakh
  • Short-term borrowing: ₹5.89 lakh
  • Trade payables: ₹3.45 lakh
  • Other current liabilities: ₹13.47 lakh
  • Total equity and liabilities: ₹77.81 lakh

Assets:

  • Intangible assets: ₹8.90 lakh
  • Trade receivables: ₹10.17 lakh
  • Cash and bank balances: ₹1.36 lakh
  • Short-term loans and advances: ₹52.39 lakh
  • Other current assets: ₹4.99 lakh
  • Total assets: ₹77.81 lakh

Cash Flow Statement

For the year ended March 31, 2026:

  • Net cash flow from operating activities: ₹3.77 lakh
  • Net cash flow from financing activities: ₹4.14 lakh (from short-term borrowing)
  • Net cash flow during the year: ₹0.63 lakh
  • Opening cash balance: ₹0.73 lakh
  • Closing cash balance: ₹1.36 lakh

Auditor Confirmation

Statutory auditors NGMKS & Associates (Firm Registration No. 024492N) issued an unmodified opinion on the financial results, confirming they present a true and fair view in accordance with accounting standards and SEBI regulations. The audit was conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013.

Additional Notes

  • The company is listed on the SME platform and is exempt from adopting Ind AS
  • The company has a single primary segment with no separate reporting segments
  • CIN is U66110MH2013PLC243247, but modification is pending due to listing status
  • Carry forward loss and unabsorbed depreciation available, so current tax and deferred tax not fully calculated
  • Previous period figures have been regrouped/rearranged where necessary