Key Financial Figures

Income Statement (Year Ended March 31, 2026):

  • Total Income: ₹25.83 lakhs (entirely from Other Income)
  • Total Expenses: ₹16.65 lakhs
  • Net Profit: ₹6.87 lakhs
  • Earnings Per Share (Basic & Diluted): ₹0.17

Quarterly Results (Q4 FY2026):

  • Total Income: ₹2.62 lakhs
  • Net Profit: ₹0.61 lakhs
  • EPS (Basic & Diluted): ₹0.01

Balance Sheet (As at March 31, 2026):

  • Total Assets: ₹535.71 lakhs
  • Investments: ₹132.87 lakhs (non-current)
  • Trade Receivables: ₹44.73 lakhs (current)
  • Bank Balances: ₹170.81 lakhs (current)
  • Loans: ₹184.12 lakhs (current)
  • Cash & Cash Equivalents: ₹0.03 lakhs
  • Total Liabilities: ₹535.71 lakhs
  • Net Worth: ₹511.39 lakhs

Cash Flow Statement (Year Ended March 31, 2026):

  • Net Cash Flow from Operating Activities: ₹194.10 lakhs
  • Net Increase in Cash and Cash Equivalents: ₹167.54 lakhs
  • Closing Cash and Cash Equivalents: ₹170.84 lakhs

Board Meeting Outcomes (Held on 29/05/2026)

  • Approved audited financial results for quarter ended March 31, 2026
  • Appointed Samantrai Prashant & Co., Company Secretaries, Raipur as secretarial auditor for FY 2025-2026
  • Appointed Goel & Goyal, Chartered Accountants, Raipur as internal auditors for FY 2026-2027

Statement of Impact of Audit Qualification

Management disclosed that the audited figures before and after adjusting for qualifications remain identical across all financial metrics:

  • Total Income: ₹25.83 lakhs (unchanged)
  • Total Expenditure: ₹16.65 lakhs (unchanged)
  • Net Profit/(Loss): ₹6.87 lakhs (unchanged)
  • Earnings Per Share: ₹0.17 (unchanged)
  • Total Assets: ₹535.71 lakhs (unchanged)
  • Total Liabilities: ₹535.71 lakhs (unchanged)
  • Net Worth: ₹511.39 lakhs (unchanged)

Management estimates the immediate quantifiable financial impact of the qualification to be NIL, stating that assets and liabilities are appropriately stated based on current operations and historical costs. However, management acknowledges inability to precisely quantify potential future adjustments if the going concern basis were to change, citing ongoing evaluation of new business avenues.

Financial Impact Assessment

Financial impact of audit qualification is estimated by management as nil for current period, though potential future adjustments cannot be precisely quantified due to business transition activities.