Financial Results Overview

Income Statement (₹ in lakhs)

For the Year Ended March 31, 2026 (Audited):

  • Revenue from operations: ₹2,847.91
  • Other income: ₹0.73
  • Total revenue: ₹2,848.64
  • Total expenses: ₹2,835.15
  • Profit before exceptional items and tax: ₹134.98
  • Exceptional items (Loss on Sale of Car): ₹37.57
  • Profit before tax: ₹97.41
  • Tax expense: ₹33.64
  • Profit after tax: ₹63.77
  • Basic EPS: ₹1.62
  • Diluted EPS: ₹1.62

For the Half-Year Ended March 31, 2026 (Audited):

  • Revenue from operations: ₹1,567.03
  • Other income: ₹0.16
  • Total revenue: ₹1,567.19
  • Total expenses: ₹1,561.68
  • Profit before exceptional items and tax: ₹55.13
  • Exceptional items (Loss on Sale of Car): ₹37.57
  • Profit before tax: ₹17.56
  • Tax expense: ₹13.68
  • Profit after tax: ₹3.88
  • Basic EPS: ₹0.10
  • Diluted EPS: ₹0.10

Comparative Figures (Audited):

  • FY25 Revenue from operations: ₹2,875.05
  • FY25 Profit after tax: ₹76.02
  • FY25 Basic EPS: ₹1.93

Expense Breakdown (FY26 Audited)

  • Purchase Trading Items: ₹2,794.23
  • Changes in inventory: (₹38.62)
  • Employee benefits expense: ₹3.40
  • Finance costs: ₹0.01
  • Depreciation and amortization: ₹0.54
  • Other expenses: ₹75.59

Cash Flow Statement (FY26 Audited, ₹ in lakhs)

  • Net cash from operating activities: ₹1.31
  • Net cash from investing activities: ₹2.00 (from sale of fixed assets)
  • Net cash used in financing activities: (₹0.01)
  • Net increase in cash and cash equivalents: ₹3.31
  • Cash and cash equivalents at beginning of year: ₹1.33
  • Cash and cash equivalents at end of year: ₹4.63

Key Disclosures and Notes

  • Approval Date: The results were reviewed by the Audit Committee and approved by the Board of Directors on May 26, 2026.
  • Auditor Opinion: Shreekant S. Shah & Co., Chartered Accountants (FRN: 110177W), issued an unmodified opinion on the financial results, confirming compliance with Regulation 33 of SEBI Listing Regulations and Indian Accounting Standards.
  • Exceptional Item: The company recognized a loss of ₹37.57 lakh from the sale of a motor car due to under-utilization and high maintenance costs. This transaction was not a related party transaction.
  • Segment Reporting: Not applicable as the company operates in a single segment.
  • Accounting Standards: The company is exempt from adopting Ind AS as it is listed on the SME Exchange.
  • Supplier Status: The company has not received information from suppliers regarding their status under the MSMED Act, 2006.
  • Investor Complaints: No investor complaints were pending as of March 31, 2026.
  • Regulatory Compliance: The company declared no outstanding defaults on loans and debt securities (Format B) and stated that disclosure of related party transactions is not applicable for SME-listed companies (Format C).
  • Documentation: The financial results have been posted on the company's website (www.vivaatrade.com) and the BSE website.

Signatories and Contacts

  • Company Representative: Mitesh J. Adani, Chairman & Managing Director (DIN: 03279695)
  • Auditor: Shreekant S. Shah, Partner (Membership No.: 038215, UDIN: 26038215LIUDXV9252)
  • Contact: Phone +91 78598 69513, Email cs@vivaatrade.com