Summary of Key Information:

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

Nature of Filing / Announcement: Outcome of Monitoring Committee Meeting and Audited Financial Results

Audit Opinion:

Unmodified Opinion (Clean)

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

For Year Ended March 31, 2026:

  • Revenue from Operations: Not Specified
  • Other Income: ₹30.70
  • Total Income: ₹30.70
  • Total Expenses: ₹338.81
  • Net Loss: ₹(308.11)
  • EPS: ₹(19.24)
  • Paid-up Equity Share Capital: ₹160.11 (Face Value ₹10 each)
  • Other Equity: ₹(74,785.73)
  • Cash and Cash Equivalents: ₹0.83
  • Debt (Borrowings): ₹75,068.84

For Quarter Ended March 31, 2026:

  • Revenue from Operations: Not Specified
  • Other Income: ₹8.20
  • Total Income: ₹8.20
  • Total Expenses: ₹261.98
  • Net Loss: ₹(253.78)
  • EPS: ₹(15.85)

Comparison with Previous Year (FY25):

  • FY25 Net Profit: ₹15.94
  • FY25 EPS: ₹0.07
  • FY25 Paid-up Equity Share Capital: ₹2,277.44
  • FY25 Other Equity: ₹(86,266.31)

Segment-wise Performance:

The company is primarily engaged in 'Other financial service activities, except insurance and pension funding activities' with no other separate reportable segments as per IND AS 108.

Corporate Actions:

As per the Resolution Plan approved by NCLT Hyderabad on April 19, 2024, and subsequent order dated May 2, 2025:

1. Preference shareholders' shares were cancelled without any consideration

2. Entire equity shareholding of existing promoter/promoter group/their relatives was cancelled without any consideration

3. Successful Resolution Applicants were allotted 15,21,000 equity shares of ₹10 each, fully paid up

4. Existing public shareholders were issued 80,100 equity shares of ₹10 each, fully paid up on proportionate basis

Other Significant Information:

  • The figures for the previous period have been regrouped, rearranged and reclassified where necessary
  • The company's CIN is U31300TG1985PLC005844
  • Statutory Auditors: M/s. Pavuluri & Co., Chartered Accountants
  • Whole Time Director: Sandeep Hisaria (DIN: 00190632)

Statement of Assets and Liabilities as at March 31, 2026 [₹ in Lakhs]:

  • Total Assets: ₹3,441.94
  • Inventories: ₹3,338.46
  • Financial Assets: ₹0.83
  • Loans & Deposit: ₹35.39
  • Other Current Assets: ₹26.74
  • Total Equity: ₹(74,625.62)
  • Current Liabilities: ₹78,067.55
  • Borrowings: ₹75,068.84
  • Trade Payables: ₹2,996.83
  • Other Current Liabilities: ₹1.89

Cash Flow Statement for Year Ended March 31, 2026 [₹ in Lakhs]:

  • Net cash flow from operating activities: ₹(87.13)
  • Net cash flow from financing activities: ₹87.96
  • Net increase in Cash and Cash Equivalents: ₹0.83
  • Cash and cash equivalents at beginning: ₹0.00
  • Cash and cash equivalents at end: ₹0.83