Board Meeting Details

The Board of Directors meeting was held on Monday, August 10th, 2026, commencing at 02:00 p.m. and concluding at 02:45 p.m.

Board Approvals

1. Appointment of Internal Auditor for the Financial Year 2026-27 and fixation of their remuneration

2. Approval of the Unaudited Financial Results along with Limited Review Report for the Quarter Ended 30th June, 2026

Financial Results Summary (Quarter Ended 30th June 2026)

  • Total Income: ₹23.24 lakh (consisting entirely of Other Income; Revenue From Operations was nil)
  • Total Expenses: ₹5.43 lakh
  • Employee Benefits Expenses: ₹2.61 lakh
  • Depreciation & Amortization Expenses: ₹0.04 lakh
  • Other Expenses: ₹2.78 lakh
  • Profit Before Tax: ₹17.81 lakh
  • Tax Expenses: ₹4.48 lakh
  • Current Tax: ₹4.48 lakh
  • Deferred Tax: ₹0.00 lakh
  • Net Profit for the Period: ₹13.33 lakh
  • Earnings Per Share (Basic): ₹0.03 (Face value of ₹2 each)

Comparative Financial Performance

| Particulars | Q1 FY27 (30/06/2026) | Q4 FY26 (31/03/2026) | Q1 FY26 (30/06/2025) |

| Total Income | ₹23.24 lakh | ₹24.00 lakh | ₹22.53 lakh |

| Net Profit | ₹13.33 lakh | ₹11.04 lakh | ₹12.75 lakh |

| EPS | ₹0.03 | ₹0.02 | ₹0.02 |

Capital Structure

  • Paid-up equity share capital: ₹1,050.00 lakh (Face value of ₹2 each)
  • Other Equity: ₹823.66 lakh (as of 30/06/2026)

Segment Information

The company has one reportable segment identified as "Sugar" following the amendment of its Memorandum of Association through Postal Ballot dated 20th November 2022. However, segment information is presented for:

  • Digital Marketing Services
  • Trading of Securities
  • Unallocated

All revenue for the quarter (₹23.24 lakh) is shown under "Unallocated other operating revenue."

Assets and Liabilities Position (as at 30-06-2026)

  • Total Assets: ₹1,895.36 lakh
  • Non-Current Assets: ₹306.62 lakh (mainly Property, Plant and Equipment: ₹306.53 lakh)
  • Current Assets: ₹1,588.74 lakh (mainly Other Bank Balance: ₹1,545.53 lakh and Cash: ₹5.25 lakh)
  • Total Equity: ₹1,873.66 lakh
  • Total Liabilities: ₹21.70 lakh (all current liabilities)

Auditor's Review

Vijay Panchappa & Co., Chartered Accountants (FRN: 004693S), represented by CA M. R Mudigoudar (Partner), issued a limited review report dated 10.08.2026. They conducted their review in accordance with SRE 2410 and concluded that nothing came to their attention causing them to believe that the unaudited financial results contain any material misstatements or fail to disclose information required by SEBI LODR Regulation 33.

Related Party Disclosures

Key Managerial Personnel include:

  • Mr. Lava Ramesh Katti (Managing Director)
  • Mr. Nikhil Umesh Katti
  • Mr. Kush Ramesh Katti
  • Mrs. Pratibha Pramod Munnolli
  • Mr. Basavaraj Veerappa Hagaragi
  • Mr. Makabul Kaseemsab Ammanagi
  • Mrs. Amita Singh (Company Secretary and Chief Compliance Officer)
  • Mr. Nitin D Karekar

Related entities include U.R. Agrofresh Private Limited, UK Ventures Developers LLP, and several Vishwaraj entities.

Transactions with related parties for the period include Director Remuneration of ₹1.26 lakh to Mr. Lava Ramesh Katti and ₹1.35 lakh to Mr. Nitin D Karekar.