Enclosed Herewith Statement of Impact of Audit Qualification for the year ended 31st March 2026
OUTCOME OF MEETING OF COMMITTEE OF INDEPENDENT DIRECTORS
Enclosed Herewith Newspaper Publication for the Board Meeting dated 28.05.2026 for Financial Results for Quarter and Year ended 31.03.2026
ENCLOSED HERWITH NON APPLICABILITY OF SECRETARIAL COMPLIANCE CERTIFICATE
ENCLOSED HEREWITH DISCLOSURE RELATING TO APPOINTMENT OF INTERNAL AUDITOR MANAS DASH & CO FOR FY 2026-27
BOARD MEETING HELD ON 28.05.2026 FOR THE FINANCIAL RESULTS FOR THE QUARTER & YEAR ENDED 31.03.2026
| 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 | 0.89 | 0.60 | 0.88 | 0.89 | 0.60 | 0.78 | 71,440.00 | 0.17 | 0.00 | 0.00 | 0.00 | 0.00 |
| YOY Revenue Growth % | - | - | - | 201.01% | -32.37% | 31.67% | 8161673.11% | -80.69% | -100% | -100% | -100% | -100% |
| Other Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.33 | 0.00 | 0.38 | 0.00 |
| Total Income | 0.89 | 0.60 | 0.88 | 0.89 | 0.60 | 0.78 | 71,440.00 | 0.17 | 0.33 | 0.00 | 0.38 | 0.00 |
| Total Expenses + | 0.84 | 0.58 | 0.83 | 0.90 | 0.59 | 0.75 | 70,680.00 | 0.26 | 0.04 | 0.02 | 0.02 | 0.04 |
| 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 | 0.01 | 0.01 | 610.00 | 0.01 | 0.00 | 0.01 | 0.00 | 0.01 |
| Other Expenses | 0.05 | 0.05 | 0.03 | 0.06 | 0.03 | 0.03 | 3,810.00 | 0.09 | 0.04 | 0.02 | 0.02 | 0.04 |
| Operating Profit | 0.05 | 0.01 | 0.05 | -0.01 | 0.01 | 0.04 | 760.00 | -0.09 | -0.04 | -0.02 | -0.02 | -0.04 |
| OPM % | 5.1% | 2% | 5.4% | -1.1% | 1.1% | 4.6% | 1.1% | -50.8% | 0% | 0% | 0% | 0% |
| Profit Before Tax + | 0.05 | 0.01 | 0.05 | -0.01 | 0.01 | 0.04 | 760.00 | -0.09 | 0.28 | -0.02 | 0.35 | -0.04 |
| Tax Expense | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.04 |
| Tax % | 2% | 0% | 0% | - | 0% | 0% | 0% | - | 0% | - | 0% | - |
| Profit After Tax | 0.04 | 0.01 | 0.05 | -0.01 | 0.01 | 0.04 | 760.00 | -0.09 | 0.28 | -0.02 | 0.35 | -0.09 |
| EPS (Basic) | 0.07 | 0.02 | 0.08 | -0.01 | 0.01 | 0.06 | 0.01 | -0.14 | 0.47 | -0.04 | 0.59 | -0.15 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
|---|---|---|---|---|---|---|
| Revenue from Operations | 0.00 | 2.27 | 3.25 | 0.30 | 0.00 | 0.00 |
| YOY Revenue Growth % | -100% | -30.1% | 999.09% | - | - | - |
| Other Income | 0.70 | 0.00 | 0.00 | 0.00 | 0.05 | 0.02 |
| Total Income | 0.70 | 2.27 | 3.25 | 0.30 | 0.05 | 0.02 |
| Total Expenses + | 0.14 | 2.31 | 3.15 | 0.36 | 0.11 | 0.12 |
| Employee Benefit Expense | 0.01 | 0.02 | 0.03 | 0.00 | 0.00 | 0.00 |
| Other Expenses | 0.12 | 0.20 | 0.19 | 0.12 | 0.11 | 0.11 |
| Operating Profit | -0.14 | -0.04 | 0.10 | -0.07 | -0.11 | -0.12 |
| OPM % | 0% | -1.6% | 2.9% | -23.4% | 0% | 0% |
| Profit Before Exceptional | 0.57 | -0.04 | 0.10 | -0.07 | -0.07 | -0.10 |
| Exceptional Items | 0.00 | 0.00 | 0.00 | 0.00 | 11.10 | 11.30 |
| Profit Before Tax + | 0.57 | -0.04 | 0.10 | -0.07 | 11.04 | 11.21 |
| Tax Expense | 0.04 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Tax % | 7.5% | - | 0.9% | - | 0% | 0% |
| Profit After Tax | 0.52 | -0.04 | 0.09 | -0.07 | 11.04 | 11.21 |
| EPS (Basic) | -0.15 | -0.06 | 0.16 | -0.12 | -0.11 | -0.17 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
|---|---|---|---|---|---|---|
| ASSETS | ||||||
| Non-Current Assets + | 0.68 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Property, Plant & Equipment | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Capital Work in Progress | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Non-Current Investments | 0.68 | 0.00 | 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 + | 0.12 | 0.56 | 1.04 | 0.20 | 0.03 | 0.10 |
| Inventories | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Trade Receivables | 0.00 | 0.02 | 0.46 | 0.16 | 0.00 | 0.00 |
| Cash and Cash Equivalents | 0.01 | 0.01 | 0.12 | 0.01 | 0.00 | 0.00 |
| Current Investments | 0.00 | 0.43 | 0.43 | 0.00 | 0.00 | 0.00 |
| LIABILITIES & EQUITY | ||||||
| Total Equity | -1.19 | -1.71 | -1.21 | -1.30 | -1.23 | -12.27 |
| Equity Share Capital | 5.94 | 5.94 | 5.94 | 5.94 | 5.94 | 5.94 |
| Other Equity | -7.12 | -7.65 | -7.14 | -7.24 | -7.17 | -18.21 |
| Non-Current Liabilities | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Current Liabilities | 1.99 | 2.27 | 2.25 | 1.50 | 1.26 | 12.38 |
| Total Liabilities | 1.99 | 2.27 | 2.25 | 1.50 | 1.26 | 12.38 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 |
|---|---|---|---|---|---|---|
| Cash from Operating Activities | 0.72 | -0.59 | 0.12 | -0.11 | -0.03 | -0.10 |
| Cash from Investing Activities | -0.25 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Cash from Financing Activities | -0.47 | 0.49 | -0.02 | 0.12 | 0.03 | 0.08 |
| Net Increase/Decrease in Cash | 0.00 | -0.10 | 0.10 | 0.01 | 0.00 | -0.02 |