Company Disclosure

Financial Results Overview

Quarterly Performance (Q4 FY26 vs Q4 FY25)

  • Revenue from operations: ₹1,739.61 lakh (Q4 FY26) vs ₹1,697.06 lakh (Q4 FY25)
  • Total income: ₹1,746.73 lakh (Q4 FY26) vs ₹1,705.76 lakh (Q4 FY25)
  • Profit before tax: ₹6.22 lakh (Q4 FY26) vs ₹34.75 lakh (Q4 FY25)
  • Net profit/(loss): ₹(15.87) lakh loss (Q4 FY26) vs ₹15.91 lakh profit (Q4 FY25)
  • Basic & diluted EPS: ₹(0.012) (Q4 FY26) vs ₹0.012 (Q4 FY25)

Annual Performance (FY26 vs FY25)

  • Revenue from operations: ₹11,468.24 lakh (FY26) vs ₹7,649.79 lakh (FY25)
  • Total income: ₹11,484.26 lakh (FY26) vs ₹7,668.71 lakh (FY25)
  • Profit before tax: ₹154.25 lakh (FY26) vs ₹80.25 lakh (FY25)
  • Net profit: ₹93.66 lakh (FY26) vs ₹56.65 lakh (FY25)
  • Basic & diluted EPS: ₹0.072 (FY26) vs ₹0.043 (FY25)

Detailed Financial Breakdown

Income Statement Components

Revenue & Income:

  • Revenue from operations showed growth both quarterly (2.5%) and annually (49.9%)
  • Other income: ₹7.12 lakh (Q4 FY26), ₹16.02 lakh (FY26)

Expenses:

  • Cost of materials consumed: ₹13.13 lakh (Q4 FY26), ₹85.89 lakh (FY26)
  • Purchase of stock in trade: ₹1,931.04 lakh (Q4 FY26), ₹12,446.99 lakh (FY26)
  • Employee benefit expenses: ₹70.53 lakh (Q4 FY26), ₹234.98 lakh (FY26)
  • Finance costs: ₹60.99 lakh (Q4 FY26), ₹245.02 lakh (FY26)
  • Depreciation and amortization: ₹3.42 lakh (Q4 FY26), ₹15.03 lakh (FY26)
  • Other expenses: ₹49.92 lakh (Q4 FY26), ₹240.10 lakh (FY26)

Taxation:

  • Total tax expenses: ₹22.09 lakh (Q4 FY26), ₹60.59 lakh (FY26)
  • Current tax: ₹2.30 lakh (Q4 FY26), ₹40.80 lakh (FY26)
  • Deferred tax: ₹11.75 lakh (Q4 FY26), ₹11.75 lakh (FY26)
  • Tax adjustment for earlier years: ₹8.04 lakh (Q4 FY26), ₹8.04 lakh (FY26)

Balance Sheet Position

  • Paid-up equity share capital: ₹1,306.31 lakh (unchanged from previous periods)
  • Face value of shares: ₹1.00
  • Other equity: ₹192.46 lakh (FY26) vs ₹90.08 lakh (FY25)

Cash Flow Statement Analysis

Operating Activities (FY26)

  • Net profit before tax: ₹154.25 lakh
  • Adjustments: Depreciation ₹15.03 lakh, Other income reversed ₹(16.02) lakh, Finance cost ₹245.02 lakh
  • Operating profit before working capital changes: ₹398.28 lakh
  • Working capital changes resulted in cash outflow of ₹(1,417.17) lakh
  • Direct taxes paid: ₹(51.88) lakh
  • Net cash flow from operating activities: ₹(1,018.88) lakh

Investing Activities (FY26)

  • Purchase of property, plant & equipment: ₹(23.39) lakh
  • Other income received: ₹16.02 lakh
  • Net cash used in investing activities: ₹(7.37) lakh

Financing Activities (FY26)

  • Net proceeds from long-term borrowings: ₹73.97 lakh
  • Net proceeds from short-term borrowings: ₹1,196.32 lakh
  • Finance cost paid: ₹(245.02) lakh
  • Net cash from financing activities: ₹1,025.27 lakh

Net Cash Position

  • Net increase in cash and cash equivalents: ₹(0.97) lakh
  • Opening balance: ₹7.49 lakh
  • Closing balance: ₹6.52 lakh

Audit and Compliance Details

Audit Report Highlights

  • Independent auditor's report dated May 26, 2026
  • Audit conducted in accordance with Standards on Auditing specified under section 143(10) of Companies Act, 2013
  • Financial results prepared in accordance with Indian Accounting Standards prescribed under section 133 of the Act
  • The results include figures for quarter ended March 31, 2026, as balancing figure between audited full year and published year-to-date figures up to third quarter