Kindly find Annual Secretarial Compliance report of the company
1. Audited Financial Results for the Quarter and Year ended March 31, 2026, prepared in accordance with Ind AS as approved by the Audit Committee of the Company. 2. Audit Report on the above referred Audited Financial Results of the Company for the Quarter and Year ended March 31, 2026 issued by M/s. Nirav S. Shah & Co. Chartered Accountants, Statutory Auditors of the Company. 3. Integrated Filing (Financial) for the Quarter and Year ended March 3l, 2026 pursuant to SEBI Circular No. SEBI/HO/CFDICFD-PoD-2/CIR/P|2O24|LBs dated December 31, 2024 read with BSE circular No. 20250102-4 dated January 02, 2025. 4. Declaration that the report of Auditor is with unmodified opinion with respect to Audited Financial Results for the financial year ended March 31, 2026.
Financial Results for the Quarter & year ended on March 31, 2026
to consider, approve, and take on record the Audited Financial Results (Standalone) of the Company for Quarter and Financial Year Ended 31st March 2026
As per Attachment
Kindly find attached certificate from RTA regarding Regulation 74(5) of SEBI(DP) Regulations, 2018
Closure of Trading window
PFA Financial Result for quarter ended 31.12.2025
| Particulars | Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue from Operations | 0.00 | 0.00 | 0.00 | 0.00 | 1.03 | 5.83 | 1.82 | 2.29 | 2.76 | 0.43 | 0.00 | 1.00 |
| YOY Revenue Growth % | - | - | - | - | - | - | - | - | 166.39% | -92.65% | -100% | -56.12% |
| Other Income | 0.07 | 0.15 | 0.05 | 0.43 | 0.11 | 0.20 | 0.00 | 0.41 | 0.18 | 0.42 | 0.22 | 0.00 |
| Total Income | 0.07 | 0.15 | 0.05 | 0.43 | 1.15 | 6.04 | 1.83 | 2.70 | 2.94 | 0.85 | 0.22 | 1.00 |
| Total Expenses + | 0.04 | 0.12 | 0.02 | 0.17 | 0.47 | 0.61 | 0.50 | 4.53 | 0.85 | 0.55 | 0.09 | 1.53 |
| Cost of Materials Consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.22 | 0.00 | 0.00 | 0.00 | 0.00 |
| Employee Benefit Expense | 0.02 | 0.03 | 0.01 | 0.06 | 0.00 | 0.05 | 0.01 | 0.11 | 0.01 | 0.01 | 0.01 | 0.11 |
| Other Expenses | 0.02 | 0.10 | 0.02 | 0.11 | 0.03 | 0.09 | 0.32 | 0.51 | 0.82 | 0.13 | 0.08 | 0.35 |
| Operating Profit | -0.04 | -0.12 | -0.02 | -0.17 | 0.57 | 5.22 | 1.32 | -2.25 | 1.91 | -0.12 | -0.09 | -0.52 |
| OPM % | 0% | 0% | 0% | 0% | 54.8% | 89.5% | 72.3% | -98.1% | 69.3% | -28.4% | 0% | -52% |
| Profit Before Tax + | 0.03 | 0.03 | 0.03 | 0.26 | 0.68 | 5.42 | 1.32 | -1.84 | 2.09 | 0.30 | 0.13 | -0.52 |
| Tax Expense | 0.00 | 0.00 | 0.00 | 0.09 | 0.00 | 1.41 | 0.34 | -0.48 | 0.00 | 0.08 | 0.03 | -0.13 |
| Tax % | 0% | 0% | 0% | 34.5% | 0% | 26% | 26% | - | 0% | 25.3% | 26% | - |
| Profit After Tax | 0.03 | 0.03 | 0.03 | 0.17 | 0.68 | 4.01 | 0.98 | -1.36 | 2.09 | 0.22 | 0.09 | -0.39 |
| EPS (Basic) | 0.00 | 0.00 | 0.00 | 0.01 | 0.04 | 0.25 | 0.02 | 0.02 | 0.03 | 0.00 | 0.00 | 0.00 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
|---|---|---|---|---|---|---|
| Revenue from Operations | 5.90 | 10.97 | 0.00 | 0.00 | 3.48 | 0.00 |
| YOY Revenue Growth % | -46.25% | - | - | -100% | - | - |
| Other Income | 0.02 | 0.73 | 0.70 | 0.63 | 0.67 | 0.65 |
| Total Income | 5.92 | 11.71 | 0.70 | 0.63 | 4.15 | 0.65 |
| Total Expenses + | 3.19 | 6.12 | 0.36 | 0.37 | 3.91 | 0.49 |
| Cost of Materials Consumed | 0.00 | 4.98 | 0.00 | 0.00 | 0.00 | 0.00 |
| Employee Benefit Expense | 0.15 | 0.17 | 0.11 | 0.16 | 0.14 | 0.22 |
| Other Expenses | 0.63 | 0.96 | 0.25 | 0.21 | 0.24 | 0.27 |
| Operating Profit | 2.71 | 4.85 | -0.36 | -0.37 | -0.43 | -0.49 |
| OPM % | 45.9% | 44.2% | 0% | 0% | -12.4% | 0% |
| Profit Before Exceptional | 2.73 | 5.59 | 0.34 | 0.25 | 0.24 | 0.16 |
| Exceptional Items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Profit Before Tax + | 2.73 | 5.59 | 0.34 | 0.25 | 0.24 | 0.16 |
| Tax Expense | 0.71 | 1.45 | 0.09 | 0.07 | 0.06 | 0.04 |
| Tax % | 26% | 26% | 25.8% | 25.9% | 26.1% | 25.8% |
| Profit After Tax | 2.02 | 4.13 | 0.25 | 0.19 | 0.18 | 0.12 |
| EPS (Basic) | 0.03 | 0.07 | 0.01 | 0.01 | 0.01 | 0.08 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
|---|---|---|---|---|---|---|
| ASSETS | ||||||
| Non-Current Assets + | 64.25 | 58.67 | 18.45 | 17.11 | 17.63 | 17.28 |
| Property, Plant & Equipment | 0.82 | 0.76 | 0.74 | 0.74 | 0.73 | 0.73 |
| Capital Work in Progress | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Non-Current Investments | 42.97 | 1.86 | 0.00 | 0.00 | 0.00 | 0.00 |
| Goodwill | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Intangible Assets | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current Assets + | 6.54 | 11.86 | 0.07 | 0.45 | 0.30 | 0.18 |
| Inventories | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Trade Receivables | 6.23 | 7.59 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash and Cash Equivalents | 0.19 | 0.01 | 0.00 | 0.01 | 0.00 | 0.00 |
| Current Investments | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| LIABILITIES & EQUITY | ||||||
| Total Equity | 69.60 | 67.88 | 16.71 | 16.46 | 16.28 | 16.10 |
| Equity Share Capital | 67.73 | 62.72 | 15.68 | 15.68 | 15.68 | 14.25 |
| Other Equity | 1.87 | 5.16 | 1.03 | 0.78 | 0.60 | 1.85 |
| Non-Current Liabilities | 0.35 | 1.01 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current Liabilities | 0.84 | 1.64 | 1.81 | 1.10 | 1.65 | 1.36 |
| Total Liabilities | 1.19 | 2.65 | 1.81 | 1.10 | 1.65 | 1.36 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
|---|---|---|---|---|---|---|
| Cash from Operating Activities | 2.99 | -3.29 | -0.39 | 0.17 | 0.13 | 0.14 |
| Cash from Investing Activities | -5.70 | -40.22 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash from Financing Activities | -0.66 | 47.03 | 0.00 | 0.00 | -0.02 | 0.00 |
| Net Increase/Decrease in Cash | -3.37 | 3.52 | -0.39 | 0.17 | 0.11 | 0.14 |