Financial Results (Quarter Ended June 30, 2026)
- Revenue From Operations: ₹39.51 lakh
- Total Income (Net): ₹39.51 lakh
- Total Expenses: ₹37.96 lakh
- Cost of Materials Consumed: ₹32.02 lakh
- Employee Benefits Expenses: ₹1.04 lakh
- Other Expenses: ₹4.90 lakh
- Profit Before Tax: ₹1.54 lakh
- Tax Expenses: ₹0.43 lakh
- Deferred Tax: ₹0.43 lakh
- Net Profit for the Period: ₹1.11 lakh
- Earnings Per Share (Basic & Diluted): ₹1.59
Comparative Figures
Preceding Quarter (March 31, 2026):
- Revenue From Operations: ₹44.84 lakh (Audited)
- Net Profit: ₹7.81 lakh (Audited)
- EPS: ₹11.22
Previous Year Quarter (June 30, 2025):
- Revenue From Operations: ₹107.35 lakh (Unaudited)
- Net Profit: ₹1.83 lakh (Unaudited)
- EPS: ₹2.64
Year to Date Figures (March 31, 2026):
- Total Income: ₹2,619.84 lakh (Audited)
- Net Profit: ₹5.96 lakh (Audited)
- EPS: ₹8.57
Capital Structure
- Paid-up Equity Share Capital: ₹6.96 lakh
- Face Value of Equity Share: ₹10.00
- Reserves (previous year): ₹1.38 lakh
Auditor's Limited Review Report Qualifications
V S S B & Associates, Chartered Accountants (Firm No. 121356W), issued a limited review report with the following qualifications:
1. Trade Receivables: Balances are subject to independent confirmations and reconciliation. Confirmations for certain parties are still awaited. Certain receivables have remained outstanding for over two years, yet no impairment provision for Expected Credit Loss (ECL) has been recognized. The company has not established an appropriate ECL policy as required by Ind AS 109.
2. Trade Payables: Reflected balances are subject to confirmation and reconciliation from respective parties. Confirmations for certain creditors are still awaited, and some payable balances are outstanding for a considerable period.
3. Income Tax Demand: The management has not discharged an outstanding demand liability of ₹4.70 lakh raised under Section 143(1) of the Income-tax Act, 1961, for FY 2024-25.
4. GST Input Tax Credit: The company has recorded GST Input Tax Credit receivable of ₹16.09 lakh. However, as the company is primarily engaged in nil-rated/exempt supplies, this credit appears ineligible per GST laws. The management has not reversed this credit in books or on the GST portal.
Additional Information
- The company operates in a single segment: Commercial trading.
- The financial results have been prepared in accordance with Ind AS 34 and other applicable accounting principles.
- The results will be uploaded on stock exchanges and the company website www.ttlent.com.