Appointment of Internal Auditor of the Company
Standalone Audited Financial Results for the 4th Qtr and FY ended 31st March, 2026. We are enclosing herewith the following: Annexure-A: Statement of Audited Financials Annexure-B: Independent Auditor Report Annexure-C: Statement of impact due to audit qualifaction
1. Standalone Audited Financial Results for the Fourth Quarter and Financial Year ended March 31, 2026. In this connection, we are enclosing herewith the following: • Annexure - A: Statement of Audited Financial Results of the Company for the Fourth Quarter and Financial Year ended March 31, 2026. • Annexure - B: Independent Auditor's Report on the Financial Results as at March 31, 2026. • Annexure - C: Statement of Impact on the Company due to Modified Opinion of Statutory Auditors on Financial Results for the Year ended March 31, 2026. 2. Appointment of M/s. Lookman Mansuri & Associates, Chartered Accountants, to act as the Internal Auditor of the Company for the Financial Year 2026-27. In this connection, we are enclosing herewith the following: • Annexure - D: Details regarding the appointment of M/s. Lookman Mansuri & Associates, Chartered Accountants, as Internal Auditor of the Company for the Financial Year 2026-27.
1. To consider and approve the Audited Standalone Financial Results of the Company for the quarter and year ended 31st March, 2026; 2. To consider any other matter with the permission of the Chairman and majority of the Directors present.
Please find enclosed herewith certificate received from MCS Share Transfer Agent Limited (RTA) confirming compliance with Regulation 74 (5) of the SEBI (DP) Regulations, 2018 for the quarter ended 31st March, 2026.
Pursuant to SEBI (PIT) Regulations, 2015, as amended, read with Schedule B and in terms of BSE Circular and Code of Conduct adopted by the Company, We hereby inform that the trading window for dealing in Equity shares of the Company shall remain closed for all designated person and their immediate relatives with effect from 1st April, 2026 and shall remain closed till 48 hours after the declaration of Audited Financial results for Quarter and Financial Year ended 31st March, 2026.
The Board has approved and taken on record the Unaudited Financial Results (Standalone) of the Company for the Third quarter ended on 31st December, 2025 of the Current Financial Year 2025-26 (Annexure - A) along with copy of the Limited Review Report of the Statutory Auditors of the Company (Annexure - B).
The Board has approved the Unaudited Financial Results for the Third quarter ended on 31st December, 2025 along with the Limited Review Report of the Statutory Auditors of the Company.
Pursuant to Regulation 29(1) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, a meeting of Board of Directors of the Company is scheduled to be held on Thursday, 12th January, 2026, to transact, inter alia, the following business: 1. To consider and approve Unaudited Standalone Financial Results of the Company for the third quarter ended 31st December, 2025 for the financial year 2025-26 along with the Limited Review Report thereof; 2. To consider any other matter with the permission of the Chairman and majority of the Directors present. The trading window for dealing in shares of the Company has been closed for all the Designated Persons and their immediate relatives of the Company from 01st January, 2026 and shall remain closed till 48 hours after the declaration of the Financial Results, i.e., till Saturday, 14th January, 2026.
Certificate from RTA under Regulation 74(5) of Securities Exchange Board of India( Depositories and Participants) Regulations, 2018.
| Particulars | Sep 2021 | Dec 2021 | Jun 2022 | Sep 2022 | Mar 2023 | Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Mar 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue from Operations | 0.55 | 0.07 | 0.16 | 0.11 | 0.15 | 0.04 | 0.08 | 0.11 | 0.13 | 0.10 | 0.12 | 0.06 |
| YOY Revenue Growth % | - | -52.98% | -44.29% | -65.12% | -72.45% | -37.16% | -51.01% | -0.96% | -15.59% | 140.63% | 49.88% | -46.11% |
| Other Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Income | 0.55 | 0.07 | 0.16 | 0.11 | 0.15 | 0.04 | 0.08 | 0.11 | 0.13 | 0.10 | 0.12 | 0.06 |
| Total Expenses + | 0.47 | 0.14 | 0.16 | 0.14 | 0.14 | 0.06 | 0.07 | 0.12 | 0.21 | 0.09 | 0.15 | 0.07 |
| Cost of Materials Consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Employee Benefit Expense | 0.01 | 0.01 | 0.01 | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 |
| Other Expenses | 0.10 | 0.09 | 0.03 | 0.03 | 0.02 | 0.02 | 0.01 | 0.02 | 0.02 | 0.01 | 0.04 | 0.03 |
| Operating Profit | 0.09 | -0.08 | 0.01 | -0.02 | 0.01 | -0.02 | 0.01 | 0.00 | -0.08 | 0.01 | -0.03 | -0.01 |
| OPM % | 15.6% | -116.7% | 3.4% | -18.1% | 6.1% | -55.5% | 6.5% | -2.1% | -61% | 6% | -22% | -18.2% |
| Profit Before Tax + | 0.09 | -0.08 | 0.01 | -0.02 | 0.01 | -0.02 | 0.01 | 0.00 | -0.08 | 0.01 | -0.03 | -0.01 |
| Tax Expense | 0.02 | 0.00 | 0.00 | 0.00 | 0.01 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Tax % | 25% | - | 0% | - | 100% | - | 0% | - | - | 25.4% | - | - |
| Profit After Tax | 0.06 | -0.08 | 0.01 | -0.02 | 0.00 | -0.02 | 0.01 | 0.00 | -0.08 | 0.00 | -0.03 | -0.01 |
| EPS (Basic) | 0.01 | -0.01 | 0.01 | -0.02 | 0.00 | 0.02 | 0.00 | 0.00 | -0.02 | 0.01 | -0.03 | 0.00 |
| Particulars | Mar 2026 | Mar 2024 | Mar 2023 | Mar 2021 |
|---|---|---|---|---|
| Revenue from Operations | 0.27 | 0.36 | 0.55 | 0.76 |
| YOY Revenue Growth % | -24.88% | -34.15% | -27.56% | - |
| Other Income | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Income | 0.27 | 0.36 | 0.55 | 0.76 |
| Total Expenses + | 0.29 | 0.46 | 0.57 | 0.70 |
| Employee Benefit Expense | 0.00 | 0.00 | 0.02 | 0.01 |
| Other Expenses | 0.11 | 0.07 | 0.10 | 0.10 |
| Operating Profit | -0.02 | -0.10 | -0.02 | 0.06 |
| OPM % | -5.9% | -27.2% | -3.1% | 7.8% |
| Profit Before Exceptional | -0.02 | -0.10 | 0.00 | 0.06 |
| Exceptional Items | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit Before Tax + | -0.02 | -0.10 | -0.02 | 0.06 |
| Tax Expense | 0.00 | 0.00 | -0.02 | 0.02 |
| Tax % | - | - | - | 29.7% |
| Profit After Tax | -0.02 | -0.10 | 0.00 | 0.04 |
| EPS (Basic) | 0.00 | -0.02 | 0.00 | 0.06 |
| Particulars | Mar 2026 | Mar 2024 | Mar 2023 | Mar 2021 |
|---|---|---|---|---|
| ASSETS | ||||
| Non-Current Assets + | 1.15 | 1.20 | 1.26 | 1.40 |
| Property, Plant & Equipment | 0.02 | 0.06 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 | 0.00 | 0.00 |
| Non-Current Investments | 0.00 | 1.14 | 1.14 | 0.96 |
| Goodwill | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Intangible Assets | 0.00 | 0.00 | 0.00 | 0.00 |
| Current Assets + | 16.54 | 16.48 | 16.50 | 15.71 |
| Inventories | 16.50 | 16.42 | 16.43 | 15.38 |
| Trade Receivables | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash and Cash Equivalents | 0.04 | 0.03 | 0.00 | 0.31 |
| Current Investments | 0.00 | 0.00 | 0.00 | 0.00 |
| LIABILITIES & EQUITY | ||||
| Total Equity | 16.78 | 16.83 | 0.00 | 15.93 |
| Equity Share Capital | 9.31 | 9.31 | 0.00 | 8.64 |
| Other Equity | 7.46 | 7.52 | 0.00 | 7.29 |
| Non-Current Liabilities | 0.16 | 0.24 | 0.24 | 0.36 |
| Current Liabilities | 0.76 | 0.61 | 0.57 | 0.81 |
| Total Liabilities | 0.92 | 0.85 | 0.00 | 1.17 |
| Particulars | Mar 2026 | Mar 2024 | Mar 2023 | Mar 2021 |
|---|---|---|---|---|
| Cash from Operating Activities | -0.07 | -0.02 | 0.00 | 0.15 |
| Cash from Investing Activities | 0.00 | -0.01 | -0.05 | 0.00 |
| Cash from Financing Activities | 0.00 | 0.00 | 0.07 | 0.00 |
| Net Increase/Decrease in Cash | -0.07 | -0.03 | 0.02 | 0.15 |