PEARL GREEN CLUBS AND RESORTS LIMITED — FOR THE SIX MONTHS AND YEAR ENDED 31 MARCH 2026 (Standalone)
| Sl. No | Particulars | Six months ended 31.03.2026 (Audited) | Six months ended 30.09.2025 (Unaudited) | Six months ended 31.03.2025 (Audited) | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| a) Revenue from operations | 529.80 | 61.47 | 276.91 | 591.27 | 841.72 | |
| b) Other Income | 75.41 | 0.07 | (2.54) | 75.48 | 3.37 | |
| Total Income | 605.21 | 61.54 | 274.39 | 666.75 | 845.09 | |
| 2 | Expenses | |||||
| a) Purchase of stock in trade | 491.38 | 60.01 | 270.97 | 553.49 | 822.66 | |
| b) Changes in inventories of stock in trade | – | – | – | – | – | |
| c) Employee benefits expense | 0.33 | 2.48 | 2.85 | 2.81 | 4.53 | |
| d) Finance costs | 0.01 | 0.01 | 0.03 | 0.04 | 0.05 | |
| e) Depreciation and amortisation expense | 0.38 | 0.39 | 0.52 | 0.77 | 1.15 | |
| f) Other expenses | 3.04 | 2.59 | 19.92 | 5.63 | 33.52 | |
| Total expenses | 497.14 | 65.60 | 294.31 | 562.74 | 861.91 | |
| 3 | Profit/(Loss) before exceptional items & tax (1-2) | 108.08 | (4.06) | (19.92) | 104.02 | (16.82) |
| 4 | Exceptional Items | – | – | – | – | – |
| 5 | Profit/(Loss) before tax (3-4) | 108.08 | (4.06) | (19.92) | 104.02 | (16.82) |
| 6 | Tax expense | 23.43 | – | (0.03) | 23.43 | 1.05 |
| 7 | Net Profit/(Loss) after tax (5-6) | 84.65 | (4.06) | (19.89) | 80.59 | (17.87) |
| 8 | Other comprehensive income (OCI) | |||||
| Items that will not be reclassified to profit and loss | – | – | – | – | – | |
| Income Tax relating to items that will not be reclassified to profit and loss | – | – | – | – | – | |
| 9 | Total comprehensive income for the period (7+8) | 84.65 | (4.06) | (19.89) | 80.59 | (17.87) |
| 9 | Paid-up Equity Share Capital (Face value of Rs. 10/- each) | 267.71 | 267.71 | 267.71 | 2,259.50 | 2,178.92 |
| 10 | Other Equity (excluding revaluation reserve) | 3.16 | (0.15) | (0.74) | 3.01 | (0.67) |
| Basic & Diluted (Rs.) | 3.16 | (0.15) | (0.74) | 3.01 | (0.67) |
| Particulars | Standalone As at 31.03.2026 | Standalone As at 31.03.2025 |
|---|---|---|
| EQUITY AND LIABILITIES | ||
| 1 Shareholders’ funds: | ||
| a) Share capital | 267.71 | 267.71 |
| b) Reserves and surplus | 2,259.50 | 2,178.92 |
| Total Equity | 2,527.21 | 2,446.63 |
| 2 Liabilities | ||
| Non-current liabilities: | ||
| a) Other non current liabilities | 0.00 | – |
| Total non-current liabilities | 0.00 | – |
| 4 Current liabilities | ||
| a) Trade payables: | ||
| (i) Total outstanding dues of micro enterprises and small enterprises | 49.06 | 103.32 |
| (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | 95.14 | 21.84 |
| b) Other current liabilities | 23.49 | – |
| c) Short-term provisions | – | – |
| Total current liabilities | 167.69 | 125.16 |
| Total equity and liabilities | 2,694.90 | 2,571.79 |
| Assets | ||
| 1 Non-current assets | ||
| a) Property, plant and equipment | ||
| (i) Tangible assets | 1.40 | 2.17 |
| (ii) Capital work-in-progress | 1,064.61 | 842.69 |
| b) Deferred tax assets (Net) | 0.21 | 0.13 |
| c) Non-current investment | 23.73 | 23.73 |
| d) Long-term loans and advances | 686.97 | 688.35 |
| Total non-current assets | 1,776.92 | 1,557.07 |
| 2 Current assets | ||
| a) Inventories | 308.80 | 309.55 |
| b) Trade receivables | 54.37 | 49.82 |
| c) Cash and bank balances | 554.66 | 654.83 |
| d) Short-term loans and advances | 0.16 | 0.52 |
| e) Other current assets | – | – |
| Total current assets | 917.99 | 1,014.72 |
| Total assets | 2,694.90 | 2,571.79 |
| Particulars | For the year ended 31.03.2026 | For the year ended 31.03.2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit/(loss) before tax | 104.02 | (16.82) |
| Adjustments for: | ||
| Depreciation and amortisation expense | 0.77 | 1.15 |
| (Gain)/loss on investments | 5.32 | |
| Creditors balance write back | (75.24) | (8.69) |
| Interest and other income | (0.11) | |
| 39.44 | (13.04) | |
| Changes in assets and liabilities | ||
| (Increase)/Decrease in inventories | – | 0.75 |
| (Increase)/Decrease in trade receivables | 101.55 | 2,331.57 |
| (Increase)/Decrease in loans and advances | 0.16 | 7.61 |
| (Increase)/Decrease in other assets | 20.97 | 11.39 |
| Increase/(decrease) in trade payables | 0.00 | (3.14) |
| Increase/(decrease) in provisions | 73.30 | (2,385.18) |
| Increase/(decrease) in other liabilities | ||
| Cash generated from operating activities | 126.37 | (62.17) |
| Taxes paid (net of refunds) | (0.01) | (1.09) |
| Net cash generated from operating activities | 126.36 | (63.25) |
| B. Cash Flow From Investing Activities | ||
| Purchase of property, plant and equipment | (221.92) | (268.85) |
| Fixed Deposit (Net) | 35.00 | 329.01 |
| Investment made | – | 5.12 |
| Gain/(loss) on investments | (5.32) | |
| Interest and other income | 0.11 | 3.69 |
| Net cash generated from/(used in) investing activities | (186.31) | 68.85 |
| C. Cash flows from financing activities | ||
| Interest & Finance Cost | – | – |
| Net cash generated from/(used in) financing activities | ||
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | 39.55 | 5.60 |
| Cash and cash equivalents at the beginning of year | 14.82 | 9.22 |
| Cash and cash equivalents at the end of year | 54.37 | 14.82 |