Summary of Key Information:

Reporting Period: Quarter and Financial Year ended 31st March 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Audited Financial Results

Audit Opinion:

Qualified Opinion issued by M/s. V. Singhi & Associates, Statutory Auditors

Key Financial Highlights [Rs. in thousands]:

Standalone Results:

Revenue from Operations: ₹15,27,179 (FY26)

Total Income: ₹15,27,179 (FY26)

Net Profit/(Loss): ₹(12,541) (FY26)

EPS: ₹(1.14) (FY26)

Other Equity: ₹(21,59,061) (FY26)

Cash and Cash Equivalents: ₹2,689 (31-Mar-2026)

Debt: Borrowings (Other than Debt Securities) ₹51,99,608 (31-Mar-2026)

Consolidated Results:

Revenue from Operations: ₹15,27,179 (FY26)

Total Income: ₹15,27,179 (FY26)

Net Profit/(Loss): ₹(12,541) (FY26)

EPS: ₹(1.14) (FY26)

Other Equity: ₹(23,22,444) (31-Mar-2026)

Assets & Liabilities Position (Standalone):

Total Assets: ₹40,19,558 (31-Mar-2026)

Total Financial Liabilities: ₹61,65,984 (31-Mar-2026)

Net Worth: ₹(21,59,061) (31-Mar-2026)

Corporate Actions:

Not Specified

Other Significant Information:

Arbitration Matter:

  • Arbitration Award dated September 29, 2025 from International Chamber of Commerce
  • Joint liability of ₹50,89,591 thousand with seven other respondents due to loan default payable to InCred Financial Services Limited (assigned to Real Touch Finance Limited)
  • Company challenged award on 5th February 2026 under Section 34 of Arbitration Act in Delhi High Court
  • Company had recognized liability of ₹12,36,586 thousand in earlier years

Debt Securities Default:

  • Default in repayment of Non-Convertible Debentures worth ₹10,00,000 thousand issued to IL&FS Financial Services Limited
  • One-time settlement agreement dated 5th May 2023 signed
  • Sale certificate issued on 9th May 2026 for Neemrana Land with proceeds ₹9,02,500 thousand to settle outstanding dues

Inter-Corporate Deposits:

  • Unsecured loans given to various parties: ₹32,32,574 thousand outstanding with accrued interest of ₹2,42,114 thousand
  • Only principal amount recognized as provision, interest not recognized

Impact of Audit Qualifications:

As per Annexure I, adjusted figures after audit qualifications would show:

  • Net Loss: ₹(6,83,906) thousand vs reported ₹(12,541) thousand
  • EPS: ₹(62.42) vs reported ₹(1.14)
  • Net Worth: ₹(28,30,426) thousand vs reported ₹(21,59,061) thousand

Entities in Consolidation:

  • Williamson Financial Services Limited (Associate)
  • Majerhat Estates and Developers Limited (Associate)
  • D1 Williamson Bio Fuel Limited (Joint Venture)

Segment-wise Performance:

The Company is a single-segment entity as per Ind AS-108 on "Operating Segments"