Board Meeting Details

The board meeting was held on Wednesday, 27th May, 2026 at the registered office of the company. The meeting commenced at 05:00 PM and concluded at 08:00 PM.

Key Decisions and Approvals

The Board of Directors, based on the recommendation of the Audit Committee, approved the Audited Standalone Financial Results of the Company for the fourth quarter and year ended March 31, 2026 along with the Audit Report by Statutory Auditors. The audit report contained an unmodified opinion.

Financial Results Overview (Rs. in Lacs)

Quarter Ended March 31, 2026 (Audited):

  • Total Revenue from Operations: ₹825.78
  • Total Expenses: ₹650.25
  • Profit Before Tax: ₹175.53
  • Tax Expense: ₹45.47 (Current Tax: ₹45.64, Deferred Tax: ₹-0.17)
  • Profit for the Period: ₹130.07
  • Earnings Per Share (Basic & Diluted): ₹0.035
  • Paid Up Equity Share Capital: ₹3,707.17 Lacs (Face Value ₹1 each)

Year Ended March 31, 2026 (Audited):

  • Total Revenue from Operations: ₹1,258.24
  • Total Expenses: ₹784.96
  • Profit Before Tax: ₹473.28
  • Tax Expense: ₹123.25 (Current Tax: ₹123.05, Deferred Tax: ₹0.20)
  • Profit for the Period: ₹350.03
  • Earnings Per Share (Basic & Diluted): ₹0.094
  • Paid Up Equity Share Capital: ₹3,707.17 Lacs (Face Value ₹1 each)

Comparative Figures (Year Ended March 31, 2025 - Audited):

  • Total Revenue from Operations: ₹512.33
  • Profit for the Period: ₹190.00

Revenue Breakdown

Interest Income was the primary component of Revenue from Operations for both Q4 (₹825.78) and FY (₹1,258.24).

Expense Breakdown (Year Ended March 31, 2026)

  • Finance Costs: ₹577.69
  • Employee Benefits Expenses: ₹50.65
  • Other Expenses: ₹156.62

Balance Sheet Highlights as at March 31, 2026 (Rs. in Lacs)

  • Total Assets: ₹34,390.56 (Previous Year: ₹6,423.35)
  • Financial Assets: ₹34,367.34 (includes Loans: ₹33,699.95, Trade Receivables: ₹304.44, Investments: ₹330.65, Cash & Cash Equivalents: ₹32.31)
  • Total Liabilities: ₹29,932.26 (Previous Year: ₹2,315.09)
  • Financial Liabilities: ₹29,689.17 (includes Borrowings: ₹29,603.73)
  • Equity: ₹4,458.30 (Equity Share Capital: ₹3,707.17, Other Equity: ₹751.13)

Cash Flow Statement for Year Ended March 31, 2026 (Rs. in Lacs)

  • Cash Flow from Operating Activities: ₹14.70
  • Cash Used in Investing Activities: ₹-55.03
  • Cash Used in Financing Activities: ₹-40.33
  • Net Increase in Cash: ₹-40.33
  • Cash and Cash Equivalents at period end: ₹32.31 (Balances with banks: ₹31.63, Cash on hand: ₹0.67, Cheque in Hand: ₹0.01)

Dividend Declaration

The Board of Directors did not recommend any dividend for the financial year 2025-26.

Regulatory Compliance and Trading Window

In terms of SEBI (Prohibition of Insider Trading) Regulations, 2015, the trading window of the Company will be opened after 48 hours from the announcement of the results.

Certifications and Declarations

The company submitted:

1. A certification pursuant to Regulation 33(2)(a) confirming the financial results do not contain any false or misleading statements or omit material facts. This was signed by Nimit Ghatalia (Executive Director) and Bina Ghatalia (CFO).

2. A declaration pursuant to Regulation 33(3)(d) confirming the auditors issued an unmodified opinion, signed by Nimit Ghatalia (Executive Director).