Financial Results Overview

Income Statement Highlights (₹ in lakhs)

For Financial Year ended 31st March 2026:

  • Revenue from operations: ₹1,551.11
  • Other income: ₹1.46
  • Total Income: ₹1,552.57
  • Total expenses: ₹1,622.36
  • Loss before tax: ₹(69.79)
  • Tax expense: ₹(4.69) [comprising taxes for earlier year]
  • Net loss for the period: ₹(74.48)
  • Basic and diluted EPS: ₹(0.31)

For Quarter ended 31st March 2026:

  • Total Income: ₹1,538.05
  • Total expenses: ₹1,563.40
  • Loss before tax: ₹(25.35)
  • Net loss for the quarter: ₹(30.04)
  • Basic and diluted EPS: ₹(0.12)

Balance Sheet Position as at 31st March 2026 (₹ in lakhs)

Assets:

  • Total Assets: ₹3,992.58
  • Non-current assets: ₹108.33
  • Non-current investments: ₹77.33
  • Loans, Non Current: ₹31.00
  • Current assets: ₹3,884.25
  • Current financial assets: ₹3,873.68
  • Cash and cash equivalents: ₹3.92
  • Other current assets: ₹10.57

Liabilities and Equity:

  • Equity Share Capital: ₹2,435.85 (face value ₹10 per share)
  • Other Equity: ₹(396.11) [negative]
  • Total Equity: ₹2,039.74
  • Non-current liabilities: ₹1,437.23
  • Borrowings: ₹1,437.19
  • Deferred tax liabilities: ₹0.04
  • Current liabilities: ₹515.61
  • Trade payables: ₹514.49
  • Other current liabilities: ₹1.12

Cash Flow Statement (₹ in lakhs)

For Financial Year ended 31st March 2026:

  • Net cash from operating activities: ₹(1,459.16)
  • Net cash from investing activities: ₹36.41
  • Net cash from financing activities: ₹1,404.39
  • Net decrease in cash: ₹(18.37)
  • Cash at beginning: ₹22.28
  • Cash at end: ₹3.92

Board Approval and Audit Details

  • Board meeting held on 23rd May 2026 (commenced at 04:00 PM, concluded at 04:35 PM)
  • Results reviewed by Audit Committee and approved by Board of Directors
  • Statutory Auditor: C.A. Ankush Gupta of Arun Jain & Associates (FRN: 325867E)
  • Independent Auditor Report dated 23rd May 2026 issued with unqualified opinion
  • Audit conducted in accordance with Standards on Auditing specified under section 143(10) of Companies Act, 2013

Accounting Standards and Compliance

  • Financial results prepared in compliance with Indian Accounting Standards (Ind AS)
  • Company adopted Ind AS for the first time with transition date of 1st April 2016
  • Format modified to comply with SEBI circular dated 5th July 2016 and Schedule III (Division-II) of Companies Act, 2013
  • Figures for previous period regrouped where necessary for classification consistency

Management Representation

Management has exercised necessary due diligence to ensure financial results provide true and fair view of company's affairs.