Board Meeting Details

The Board of Directors meeting was held on 30th May, 2026 from 8:30 p.m. to 9:00 p.m. where the audited financial results were approved and taken on record.

Financial Results - Standalone (₹ in Lacs)

Quarterly Performance:

  • Q4 FY26 (Audited): Revenue from operations ₹883.29, Other Income ₹953.28, Total Revenue ₹1,836.57, Profit before tax ₹697.21, Profit after tax ₹301.60
  • Q3 FY25 (Unaudited): Revenue from operations ₹1,566.29, Other Income ₹(0.00), Total Revenue ₹1,566.29, Profit before tax ₹39.31, Profit after tax ₹22.98
  • Q4 FY25 (Audited): Revenue from operations ₹5,867.04, Other Income ₹70.56, Total Revenue ₹5,937.60, Profit before tax ₹70.36, Profit after tax ₹70.36

Annual Performance:

  • FY26 (Audited): Revenue from operations ₹9,410.75, Other Income ₹548.84, Total Revenue ₹9,959.59, Profit before tax ₹517.47, Profit after tax ₹363.80
  • FY25 (Audited): Revenue from operations ₹5,867.10, Other Income ₹70.56, Total Revenue ₹5,937.66, Profit before tax ₹70.36, Profit after tax ₹58.42

Key Metrics:

  • Paid-up equity share capital: ₹84.00 lacs (Face value ₹1 per share)
  • Basic EPS: Q4 FY26 ₹3.59, FY26 ₹4.33
  • Diluted EPS: Q4 FY26 ₹3.59, FY26 ₹4.33

Financial Results - Consolidated (₹ in Lacs)

Quarterly Performance:

  • Q4 FY26: Not separately presented (balancing figure)
  • Q3 FY25 (Unaudited): Revenue from operations ₹1,566.29, Other Income ₹(336.68), Total Revenue ₹1,229.61, Loss before tax ₹(307.19), Loss after tax ₹(323.56)

Annual Performance:

  • FY26 (Audited): Revenue from operations ₹13,126.29, Other Income ₹548.84, Total Revenue ₹13,675.13, Loss before tax ₹(311.62), Loss after tax ₹(463.08)
  • FY25 (Audited): Revenue from operations ₹6,998.02, Other Income ₹70.70, Total Revenue ₹7,068.72, Profit before tax ₹63.62, Profit after tax ₹48.93

Key Metrics:

  • Paid-up equity share capital: ₹84.00 lacs (Face value ₹1 per share)
  • Basic EPS: FY26 ₹(5.51), FY25 ₹0.58
  • Diluted EPS: FY26 ₹(5.51), FY25 ₹0.58

Auditor's Disclaimer Opinion - Key Issues

The auditors issued a disclaimer opinion due to the following significant matters:

1. Inadequate maintenance of prior period records by previous management regarding books of account, supporting records, and documentation for sales, purchases, inventory, trade receivables, trade payables, and related statutory compliances

2. Lack of balance confirmations from various debtors and creditors, affecting verification of completeness, accuracy and recoverability of related balances and transactions

3. Granting and receiving unsecured loans without formal loan agreements and without obtaining balance confirmations from respective parties

4. Failure to maintain requisite records to identify and classify creditors under the Micro, Small and Medium Enterprises Development Act, 2006 (MSMED Act)

5. Incomplete handover of records pertaining to earlier periods by previous management

Cash Flow Statement - Standalone (₹ in Lacs)

FY26:

  • Net cash from operating activities: ₹1,304.97
  • Net cash used in investing activities: ₹(4,327.77)
  • Net cash from financing activities: ₹3,211.45
  • Net change in cash: ₹188.66
  • Cash at beginning: ₹24.35
  • Cash at end: ₹213.01

FY25:

  • Net cash used in operating activities: ₹(608.73)
  • Net cash used in investing activities: ₹(167.20)
  • Net cash from financing activities: ₹765.09
  • Net change in cash: ₹(10.84)
  • Cash at beginning: ₹35.19
  • Cash at end: ₹24.35

Balance Sheet - Standalone (₹ in Lacs)

As at March 31, 2026:

  • 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, cash ₹213.01, loans ₹1,334.66)
  • Total Equity: ₹4,806.41
  • Total Liabilities: ₹12,454.56
  • Current liabilities: ₹12,395.52 (including current borrowings ₹853.05, trade payables ₹11,092.58)

As at March 31, 2025:

  • Total Assets: ₹11,200.58
  • Non-current assets: ₹664.48
  • Current assets: ₹10,536.10
  • Total Equity: ₹1,318.53
  • Total Liabilities: ₹9,882.05

Subsidiary Information

The consolidated results include:

  • Eklingji Tradelin Hvate Limited (subsidiary)
  • One subsidiary LLP (name not specified)

The financial information of these entities was not audited by the main auditors and was furnished by management.

Additional Notes

1. The company operates in one segment: Trading of Goods

2. Figures for previous periods have been regrouped/rearranged/recasted where necessary

3. The quarter ended March 31, 2026 figures are balancing figures between audited full-year figures

4. The results were reviewed by the Audit Committee and approved by the Board of Directors

5. The financial results were prepared in accordance with Indian Accounting Standards (Ind AS)