Key Quantitative Figures

  • Profit Before Tax (PBT): ₹6.84 lakh (FY26) vs ₹27.55 lakh (FY25)
  • Profit After Tax (PAT): ₹16.18 lakh (FY26) vs ₹39.25 lakh (FY25)
  • Total Comprehensive Income: ₹16.39 lakh (FY26) vs ₹39.19 lakh (FY25)
  • Current Tax Expense: ₹(10.58) lakh (FY26) vs ₹(25.09) lakh (FY25)
  • Deferred Tax: ₹21.33 lakh (FY26) vs ₹37.67 lakh (FY25)
  • Earnings Per Share (EPS): ₹1.54 (FY26) vs ₹3.74 (FY25)
  • Equity Share Capital: ₹1.05 crore (unchanged)
  • Other Equity: ₹8.28 crore (FY26) vs ₹8.12 crore (FY25)
  • Total Assets: ₹9.41 crore (FY26) vs ₹9.45 crore (FY25)
  • Non-Current Investments: ₹8.37 lakh (unchanged)
  • Current Investments (Mutual Funds): ₹8.28 crore (FY26) vs ₹8.29 crore (FY25)
  • Cash and Cash Equivalents: ₹1.97 lakh (FY26) vs ₹5.99 lakh (FY25)
  • Assets Held for Sale (Flats): ₹97.43 lakh (FY26) vs ₹119.68 lakh (FY25)

Dates of Action

  • AGM Date: September 21, 2026, at 3:00 PM
  • Book Closure: September 14, 2026 to September 20, 2026 (both days inclusive)
  • E-voting Period: September 17, 2026 (10:00 AM) to September 20, 2026 (5:00 PM)
  • Cut-off Date for Voting Rights: September 14, 2026
  • Financial Year: April 1, 2025 to March 31, 2026

Parties Involved

  • Statutory Auditors: M/s A.K Meharia & Associates, Chartered Accountants
  • Internal Auditors: M/s ALPS & Co, Chartered Accountants
  • Company Secretary: Ms. Shruti Tebriwal
  • Registrar & Share Transfer Agent: S.K. Infosolutions Pvt. Ltd.
  • Scrutinizer for E-voting: Shri Anand Khandelia, Practicing Company Secretary
  • Banker: HDFC Bank

Dividend and Reserves

  • No dividend recommended for FY26 to consolidate the company's financial position.
  • No amount proposed to be carried to any reserves.

Capital Structure Impact

No change in share capital during the year. The company did not issue shares with differential voting rights, stock options, or sweat equity.

Operational and Financial Highlights

  • The improvement in results was primarily due to the sale of investments and an increase in the market value of investments compared to the previous year.
  • There was no change in the nature of the company's business (Investment and Finance).
  • No material changes or commitments occurred after the close of the financial year.
  • No significant orders were passed by regulators, courts, or tribunals impacting the going concern status.
  • The company did not have any subsidiaries, joint ventures, or associate companies.
  • No deposits were accepted within the meaning of Section 73 of the Companies Act, 2013.

Corporate Governance and Compliance

  • The Board of Directors consists of 5 members: Mr. Arun Kumar Agarwalla (Managing Director), Mrs. Sudha Agarwalla (Director), Mr. Gaurang Agarwalla (Director), Mr. Anuj Kumar Modi (Independent Director), and Mr. Mohit Gaddhyan (Independent Director).
  • Eight Board meetings were held during the year.
  • Mr. Gaurang Agarwlla retires by rotation and, being eligible, offers himself for re-appointment at the AGM.
  • The company has adopted requisite policies, including a Whistle Blower Policy, Vigil Mechanism, and Code of Conduct.
  • The Secretarial Audit Report and Statutory Audit Report contained no qualifications or adverse remarks.
  • The company has complied with the provisions of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013; no complaints were received.

Shareholding Pattern (as on March 31, 2026)

  • Promoter & Promoter Group: 32.25% (338,600 shares)
  • Public Shareholding: 67.75% (711,400 shares)
  • Top Shareholders (Non-Promoter): Dhanverdhi Exports Ltd (23.33%), Vidyut Dealers Pvt Ltd (14.00%), Swagtam Distributors Pvt Ltd (10.67%)
  • Dematerialized Shares: 84.56% (887,900 shares)

Auditor's Reports

  • Statutory Auditors: Provided an unmodified opinion on the financial statements.
  • Secretarial Auditor: Concluded that the company complied with applicable statutory provisions and had proper board processes and compliance mechanisms.
  • Internal Auditors: Reports were issued directly to the Audit Committee.

Forward-Looking Statements

Management commentary indicated that the company's performance was "up beating" and did not foresee any threats in terms of investment policy and return on instrument. The management is hopeful of achieving better results in the future.