Financial Performance Highlights (Quarter ended June 30, 2026)

  • Revenue from Operations: ₹1.07 lakhs (compared to ₹1.37 lakhs in previous quarter ended March 31, 2026 and ₹1.43 lakhs in same quarter last year)
  • Total Revenue: ₹1.07 lakhs (including Other Income of ₹0.00)
  • Total Expenses: ₹1.22 lakhs (comprising: Cost of Material Consumed ₹0.64 lakhs, Employee Benefit Expenses ₹0.13 lakhs, Finance Cost ₹0.06 lakhs, Depreciation and Amortization ₹0.17 lakhs, Other Expenses ₹0.23 lakhs)
  • Loss before Tax: ₹(0.14) lakhs
  • Tax Expense: ₹0.00 (Current Tax: ₹0.00, Deferred Tax: ₹0.00)
  • Net Loss for the Quarter: ₹(0.14) lakhs
  • Other Comprehensive Income (Net of Tax): ₹1.49 lakhs (primarily from gain on land revaluation)
  • Total Comprehensive Income: ₹1.35 lakhs
  • Paid-up Equity Share Capital: ₹3.00 lakhs (Face Value of ₹10/- each)
  • Earnings Per Share (Basic and Diluted): ₹(0.47)

Key Financial Metrics Comparison

| Metric | Q1 FY2027 (30.06.2026) | Q4 FY2026 (31.03.2026) | Q1 FY2026 (30.06.2025) | FY2026 (31.03.2026) |

| Revenue from Operations | 1.07 lakhs | 1.37 lakhs | 1.43 lakhs | 7.14 lakhs |

| Net Profit/(Loss) | (0.14) lakhs | (0.08) lakhs | (0.04) lakhs | 0.30 lakhs |

| EPS | (0.47) | (0.03) | (0.01) | 0.10 |

Significant Accounting Matters

1. Land Revaluation: The company adopted revaluation model for a land parcel, recognizing a pre-tax gain of ₹2.01 lakhs through Other Comprehensive Income. After income tax of ₹0.52 lakhs, the net gain was ₹1.49 lakhs. The auditor noted the land may be in a green belt area or subject to road widening, and the settlement value may differ from fair value.

2. Related Party Transactions:

  • The company extended loans to related parties on a short-term basis but did not accrue interest as these are receivable on demand.
  • The company took borrowings from related parties on a short-term basis but did not charge interest as these are repayable on demand.

3. Exceptional Items: The quarter included exceptional items comprising late fees and penalty paid to BSE.

Business Segments

The company operates in two reportable segments:

1. Textile Embroidery (primary business segment)

2. Sports Academy (new venture)

Additional Information

  • The figures for the quarter ended March 31, 2026 are balancing figures between audited annual figures and limited reviewed figures for the nine months ended December 31, 2025.
  • Previous period figures have been regrouped/reclassified where necessary to conform to current period classification.
  • The board meeting commenced at 12:45 PM and concluded at 1:45 PM at the Corporate Office: D-41, South Extension, Part II, Delhi-110049.