The Board inter-alia considered and approved the following items:
1. The Standalone Unaudited Financial Results under Ind AS for the quarter ended 30th June 2026.
2. The appointment of Ms. Sakshi Daga (Membership Number ACS: A73775) as Company Secretary and Compliance Officer of the Company.
The financial results, along with the limited review report from the statutory auditor, were enclosed with the disclosure. This information is also available on the company's website at https://www.yaanenterprises.com/.
Financial Results Highlights (Quarter Ended 30th June 2026)
(All figures in ₹ Lakhs, except per share data)
Profit & Loss Statement:
- Revenue from Operations: ₹114.92 Lakhs (Q1 FY26: ₹71.64 Lakhs; FY26: ₹1,375.38 Lakhs)
- Other Income: ₹3.09 Lakhs (Q1 FY26: ₹1.37 Lakhs; FY26: ₹5.41 Lakhs)
- Total Revenue: ₹118.01 Lakhs (Q1 FY26: ₹73.01 Lakhs; FY26: ₹1,380.79 Lakhs)
- Total Expenses: ₹115.17 Lakhs (Q1 FY26: ₹69.92 Lakhs; FY26: ₹1,328.29 Lakhs)
- Cost of Sales: ₹43.39 Lakhs
- Changes in inventories of stock-in-trade: ₹43.65 Lakhs
- Finance Cost: ₹13.44 Lakhs
- Employee benefits expense: ₹4.44 Lakhs
- Depreciation and amortisation expense: ₹2.06 Lakhs
- Other expenses: ₹8.19 Lakhs
- Profit Before Tax (PBT): ₹2.84 Lakhs (Q1 FY26: ₹3.09 Lakhs; FY26: ₹52.50 Lakhs)
- Total Tax Expense: ₹0.68 Lakhs
- Current Tax: ₹0.79 Lakhs
- Deferred Tax: -₹0.12 Lakhs (Credit)
- Net Profit for the period (from continuing operations): ₹2.17 Lakhs (Q1 FY26: ₹2.00 Lakhs; FY26: ₹41.34 Lakhs)
- Earnings Per Share (EPS):
- Basic: ₹0.07 (Q1 FY26: ₹0.06; FY26: ₹1.33)
- Diluted: ₹0.07 (Q1 FY26: ₹0.06; FY26: ₹1.33)
Balance Sheet & Capital:
- Paid-up equity share capital: ₹310.00 Lakhs (Face value ₹10/- each)
- Other equity excluding revaluation reserves: ₹310.00 Lakhs (FY26: ₹310.00 Lakhs)
Segment-Wise Performance (Quarter Ended 30th June 2026)
The company operates in four reportable segments as per Ind AS 108:
Segment Revenue:
- Travels & Tourism: ₹91.44 Lakhs
- Jewellery & Gems: ₹48.01 Lakhs
- Construction: ₹0.00 Lakhs (No revenue reported for the quarter)
- Trading of Goods: ₹0.00 Lakhs (No revenue reported for the quarter)
- Total Segment Revenue: ₹139.45 Lakhs
Segment Results (Profit/Loss before Interest and Taxes):
- Travels & Tourism: ₹1.11 Lakhs
- Jewellery & Gems: ₹4.36 Lakhs
- Construction: ₹0.00 Lakhs
- Trading of Goods: ₹0.00 Lakhs
- Total Segment Result: ₹5.47 Lakhs
Segment Assets:
- Travels & Tourism: ₹25.31 Lakhs
- Jewellery & Gems: ₹238.02 Lakhs
- Construction: ₹194.38 Lakhs
- Trading of Goods: ₹1,231.54 Lakhs
- Un-allocated: ₹340.65 Lakhs
- Total Assets: ₹2,029.90 Lakhs
Segment Liabilities:
- Travels & Tourism: ₹14.79 Lakhs
- Jewellery & Gems: ₹23.55 Lakhs
- Construction: ₹621.81 Lakhs
- Trading of Goods: ₹1,121.82 Lakhs
- Un-allocated: ₹0.00 Lakhs
- Total Liabilities: ₹1,781.97 Lakhs
Regulatory & Compliance Information
- The financial results were reviewed by the company's Audit Committee and approved by the Board of Directors.
- The results were prepared in accordance with Indian Accounting Standards (Ind AS).
- A certificate from the CFO, as required by Regulation 33 of the SEBI LODR Regulations, was placed before the Board.
- The figures for the quarter ended 31st March 2026 are the balancing figures between the audited annual results and the unaudited nine-month results ended 31st December 2025.
- The statutory auditor, Koshal & Associates (Firm Reg. No. 121233V), issued a limited review report on the results. Their conclusion was not modified, stating that nothing came to their attention to believe the statement contained any material misstatement.
Signatories and Contact Information
- Tel: +91 8779065567; Email: finance@yaanenterprises.com; Website: www.yaanenterprises.com