Key Quantitative Figures

Standalone Financial Results (₹ in lakhs):

  • Revenue from operations: Q4 FY26: 883.29, FY26: 9,410.75
  • Other income: Q4 FY26: 953.28, FY26: 548.84
  • Total revenue: Q4 FY26: 1,836.57, FY26: 9,959.59
  • Total expenses: Q4 FY26: 1,139.36, FY26: 9,442.12
  • Profit before tax: Q4 FY26: 697.21, FY26: 517.47
  • Tax expense: Q4 FY26: 395.62 (Current: 115.12, Deferred: 280.50), FY26: 153.67 (Current: 36.44, Deferred: 117.23)
  • Profit for the period: Q4 FY26: 301.60, FY26: 363.80
  • Basic EPS (₹): Q4 FY26: 3.59, FY26: 4.33
  • Paid-up equity share capital: 84.00 lakhs (Face value ₹1 per share)

Consolidated Financial Results (₹ in lakhs):

  • Revenue from operations: FY26: 13,126.29
  • Other income: FY26: 548.84
  • Total revenue: FY26: 13,675.13
  • Total expenses: FY26: 13,986.76
  • Loss before tax: FY26: (311.62)
  • Tax expense: FY26: 151.46 (Current: 36.53, Deferred: 114.93)
  • Loss for the period: FY26: (463.08)
  • Basic EPS (₹): FY26: (5.51)
  • Paid-up equity share capital: 84.00 lakhs (Face value ₹1 per share)

Standalone Balance Sheet (as at March 31, 2026, ₹ in lakhs):

  • Total assets: 17,260.97
  • Non-current assets: 4,668.32 (including investments: 4,658.83)
  • Current assets: 12,592.65 (including trade receivables: 10,686.49, loans: 1,334.66)
  • Total equity: 4,806.41
  • Non-current liabilities: 59.03 (deferred tax liabilities)
  • Current liabilities: 12,395.52 (including current borrowings: 853.05, creditors: 11,092.58)

Consolidated Statement of Assets and Liability (as at March 31, 2026, ₹ in lakhs):

  • Total assets: 20,378.29
  • Total equity: 4,351.79
  • Non-current liabilities: 56.05 (deferred tax liabilities)
  • Current liabilities: 15,970.45

Dates of Action

  • Board meeting date: May 30, 2026 (commenced at 8:30 p.m., concluded at 9:00 p.m.)
  • Financial period: Quarter and year ended March 31, 2026
  • Auditor's report date: May 30, 2026
  • Digital signature date: July 7, 2026

Parties Involved

  • Statutory auditor: Chandabhoy & Jassoobhoy, Chartered Accountants (FRN No.: 101648W)
  • Subsidiary: Eklingji Tradelin Hvate Limited
  • Stock exchange: BSE Limited
  • Managing Director: Ravindra Ashokbhai Joshi (DIN: 10112296)

Auditor's Disclaimer of Opinion

The statutory auditors issued a disclaimer of opinion on both standalone and consolidated financial results due to the following reasons:

1. Inadequate maintenance of prior period records by previous management regarding sales, purchases, inventory, trade receivables, trade payables, and statutory compliances

2. Lack of balance confirmations from various debtors and creditors

3. Granting and receiving unsecured loans without formal agreements and balance confirmations

4. Failure to maintain records to identify and classify creditors under MSMED Act

5. Incomplete handover of records from previous management affecting compliance with Ind AS requirements

The auditors were unable to obtain sufficient appropriate audit evidence regarding completeness, accuracy, and recoverability of related balances and transactions.

Management's Response

Management stated that the non-accessibility of documents is temporary and does not have any impact on financial results. No quantitative impact assessment was provided.

Additional Information

  • The company operates in a single segment: Trading of Goods
  • Figures for the quarter ended March 31, 2026, represent balancing figures between audited full-year figures and published unaudited year-to-date figures up to the third quarter
  • Previous period figures have been regrouped/rearranged/recasted where necessary
  • The consolidated results include one subsidiary company and one subsidiary LLP whose financial information was not audited by the principal auditor