Dhruva Capital Services Ltd. — Quarter ended March 31, 2026 (Date: 30-04-2026)
| Sl No | Particulars | Internal Auditor |
|---|---|---|
| 1 | Name | M/s. Vikash Chamaria & Company Chartered Accountants (FRN No. 325174E) |
| 2 | Reason for Change viz., appointment, ~~resignation, removal, death or otherwise~~ | Appointment as an Internal Auditor of the Company. |
| 3 | Date of Appointment/~~cessation~~ (as applicable) & terms of appointment | April 30, 2026 |
| 4 | Brief profile (in case of appointment) | Mr. Vikash Chamaria (Proprietor of Vikash Chamaria & Co.) is a professional with vast Knowledge of Accounts & Taxation and more than 18 years’ experience in Audit & Taxation and Also with Roc Compliance & TDS. He is expertise in Bank Audit since 2014. He is B. Com (Hons) graduate. FCA from the Institute of Chartered Accountants of India (ICAI). |
| PARTICULARS | PERIOD ENDED | |
|---|---|---|
| 31.03.2026 | 31.03.2025 | |
| ASSETS | ||
| (1) Financial Assets | ||
| (a) Cash and Cash Equivalents | 0.27 | 0.16 |
| (b) Bank Balance other than (a) Above | 7.85 | 0.50 |
| (c) Derivate Financial Instruments | 0.00 | 0.00 |
| (d) Receivbles | ||
| (i) Trade Receivbles | 0.00 | 0.00 |
| (ii) Other Receivbles | 5.07 | 4.00 |
| (e) Loans | 2,963.16 | 1,936.05 |
| (f) Investments | 1,500.00 | 0.00 |
| (g) Other Financial assets | 5.53 | 5.56 |
| (2) Non-Financial Assets | ||
| (a) Inventories | 0.00 | 0.00 |
| (b) Current Tax Assets (Net) | 38.79 | 20.29 |
| (c) Deferred Tax Assets (Net) | 0.00 | 0.00 |
| (d) Investment Property | 0.00 | 0.00 |
| (e) Biological assets other than bearer Plants | 0.00 | 0.00 |
| (f) Property, Plant and Equipments | 0.00 | 0.00 |
| (g) Capital work – in- Progress | 0.00 | 0.00 |
| (h) Intangible Assets under developments | 0.00 | 0.00 |
| (i) Goodwill | 0.00 | 0.00 |
| (j) Other Tangible Assets (BMW Car and Computer Sets) | 114.80 | 53.20 |
| (k) Other Intangible Assets | 0.00 | 0.00 |
| (l) Other Non-Financial Assets (to be specified) | 0.00 | 0.00 |
| Total Assets | 4,635.47 | 2,019.77 |
| LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| (1) Financial Liabilities | ||
| (a) Derivative Financial Instruments | 0.00 | 0.00 |
| (b) Payables | ||
| (I) Trade Payables | ||
| (i) Total outstanding dues of micro enterprise and small enterprise | 0.00 | 0.00 |
| (ii) Total outstanding dues of Creditors (other) | 2.73 | 3.61 |
| (II) Other Payables | ||
| (i) Total outstanding dues of micro enterprise and small enterprise | 0.00 | 0.00 |
| (ii) Total outstanding dues of Creditors other than Micro and Small Enterprise | 0.00 | 0.00 |
| (c) Debt securities | 0.00 | 0.00 |
| (d) Borrowings (Other Than Debt Securities) | 1,269.83 | 525.18 |
| (e) Advances & Deposits | 105.38 | 100.00 |
| (f) Subordinated Liabilities | 0.00 | 0.00 |
| (g) Other Financial Liabilities (To Be Specified) | ||
| (i) Salary Payable | 12.48 | 5.39 |
| (ii) Director Remuneration Payable | 0.80 | 0.60 |
| (2) Non- Financial Liabilities | ||
| (a) Current Tax Liabilities (Net) | 0.00 | 0.00 |
| (b) Provisions | 38.52 | 44.74 |
| (c) Deferred Tax Liabilities (Net) | 3.64 | 0.00 |
| (d) Provision for NPA | 107.50 | 236.93 |
| (d) | 0.00 | 0.00 |
| (3) Equity | ||
| (a) Equity Share Capital | 719.03 | 406.17 |
| (b) Other Equity | 2,368.18 | 695.17 |
| Total Liabilities and Equity | 4,635.47 | 2,019.77 |
| Name (in handwritten signatures) | Designation | DIN |
|---|---|---|
| (Shreeram Bagla) | Whole Time Director | 01895499 |
| (Sridhar Bagla) | Whole Time Director | 10414606 |
| SL | PARTICULARS | QUARTER ENDED | YEAR ENDED | |||
|---|---|---|---|---|---|---|
| 31.03.2026 (AUDITED) | 31.12.2025 (UNAUD.) | 31.03.2025 (AUDITED) | 31.03.2026 (AUDITED) | 31.03.2025 (AUDITED) | ||
| (I) | Revenue from operations | |||||
| (a) | Interest Income | 86.37 | 67.02 | 48.66 | 310.94 | 212.74 |
| (b) | Dividend Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.14 |
| (c) | Rental Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Revenue from operations | 86.37 | 67.02 | 48.66 | 310.94 | 212.88 | |
| (II) | Other income | 0.00 | 0.00 | 0.41 | 1.65 | 1.93 |
| NPA Revenue Recover (Exceptional items) | 52.28 | 138.54 | 0.00 | 236.93 | 23.85 | |
| (III) | Total Revenue from other than Opr. | 52.28 | 138.54 | 0.41 | 238.58 | 25.78 |
| (IV) | Total Revenue (I+II) | 138.66 | 205.56 | 49.07 | 549.52 | 238.66 |
| (V) | Expenses | |||||
| (a) | Finance Costs | 33.32 | 16.70 | 0.00 | 95.76 | 0.00 |
| (b) | Cost of Material Consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (c) | Employee Benefits Expense | 4.30 | 12.45 | 19.70 | 45.79 | 43.55 |
| (d) | Depreciation & amortization expenses | 15.46 | 9.43 | 2.18 | 43.75 | 2.63 |
| (e) | Legal Fees & commission expenses | 30.15 | 6.63 | 0.40 | 38.76 | 3.51 |
| (e) | Other expenses | 7.87 | 7.42 | -14.83 | 33.97 | 18.58 |
| Total Expenses | 91.10 | 52.63 | 7.44 | 258.03 | 68.28 | |
| (VI) | Profit / (Loss) before exceptional items and tax (III-V) | 47.56 | 152.94 | 41.63 | 291.49 | 170.38 |
| (VII) | Exceptional items | -107.50 | -6.85 | 236.93 | -107.50 | 236.93 |
| (VIII) | Profit / (Loss) before tax (V-VI) | -59.94 | 146.09 | -195.30 | 183.99 | -66.55 |
| (IX) | Tax expense: | |||||
| (1) Current tax | 17.69 | 0.00 | 15.29 | 18.35 | 44.29 | |
| (2) Prior period tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| (3) Deferred tax | 3.64 | 0.00 | 0.00 | 3.64 | 0.00 | |
| (X) | Profit (Loss) for the period from continuing operation (VII-VIII) | -81.26 | 146.09 | -210.59 | 162.01 | -110.84 |
| (XI) | Profit / (Loss) from discontinued operation | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (XII) | Tax expense of discontinued operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (XIII) | Profit / (Loss) from discontinued operation (after tax) (X – XI) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (XIV) | Provision for NPA | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (XV) | Profit (Loss) for the period (IX + XII) | -81.26 | 146.09 | -210.59 | 162.01 | -110.84 |
| Particulars | 31.03.2026 | 31.12.2025 | 31.03.2025 | 31.03.2026 | 31.03.2025 |
|---|---|---|---|---|---|
| (A) (i) Items that will not be reclassified to profit or loss (specify items and amounts) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Subtotal (A) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (B) (i) Items that will be reclassified to profit or loss (specify items and amounts) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (ii) Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Subtotal (B) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Comprehensive Income (A + B) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (XVI) | Total Comprehensive Income for the period (XIII + XIV) (Comprising Profit / Loss and other Comprehensive Income for the period) | -81.26 | 146.09 | -210.59 | 162.01 |
| (XVII) | Earnings per equity share | |||||
|---|---|---|---|---|---|---|
| Basic (Rs.) | -1.13 | 3.60 | -5.19 | 2.25 | -2.73 | |
| Diluted (Rs.) | -1.32 | 3.60 | -5.19 | 2.64 | -2.73 |
| Signed By | Designation | DIN |
|---|---|---|
| Shree Whole Time Director | Whole Time Director | 01895499 |
| Sridhar Bali Whole Time Director | Whole Time Director | 10414606 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 | ||
|---|---|---|---|---|
| Amount (Rs.) | Amount (Rs.) | Amount (Rs.) | Amount (Rs.) | |
| Net Profit before Taxation | 183.99 | 170.38 | ||
| 183.99 | 170.38 | |||
| Add Back:- | ||||
| Depreciation on Fixed Assets | 43.75 | 0.00 | 0.83 | – |
| Deferred Tax | 0.00 | 0.00 | – | – |
| Interest Paid | 0.00 | 0.00 | – | – |
| 43.75 | 0.83 | |||
| Less:- | ||||
| Other Income | 1.65 | 1.93 | ||
| Dividend Income | 0.00 | 0.14 | ||
| Npa Recovered | 236.93 | – | ||
| Interest Received | 0.00 | 0.00 | 2.07 | |
| 238.58 | 2.07 | |||
| -10.84 | 169.14 | |||
| Profit before Working Capital changes | ||||
| (Increase)/Decrease in Inventories | 0.00 | – | ||
| (Increase)/Decrease in Trade Receivables | (1.06) | (4.00) | ||
| (Increase)/Decrease in Trade Payables | (0.88) | (0.71) | ||
| (Increase)/Decrease in Bills Receivable | 0.00 | – | ||
| (Increase)/Decrease in Loans | (1,027.12) | (740.56) | ||
| (Increase)/Decrease in Provisions | 10.31 | 26.40 | ||
| (Increase)/Decrease in Other Current Assets | (18.47) | (8.97) | ||
| (Increase)/Decrease in Other Current Liabilities | 18.08 | 6.10 | ||
| (1,019.14) | (721.74) | |||
| Cash generated from Operations | (1,029.98) | (552.60) | ||
| Income Tax | 18.35 | 44.29 | ||
| Deferred Tax | 0.00 | – | ||
| Income Tax Adjustment Net | (4.07) | 3.94 | ||
| 14.27 | 48.23 | |||
| Cash after Taxes from Operating Activities | (1,044.25) | (600.83) | ||
| Extra Ordinary Items | – | – | ||
| A. Net Cash Generated from Operating Activities | (1,044.25) | (600.83) | ||
| Investing Activities | ||||
| Purchase of Property Plant & Equipment | (105.35) | (54.03) | – | |
| Purchase/Sale of Investments | (1,500.00) | 5.32 | – | |
| Purchase/sale of property | 0.00 | 0.00 | – | |
| Sale Proceeds from Fixed Assets | 0.00 | 0.00 | – | |
| Other Proceeds | 1.65 | 1.93 | – | |
| Dividend Income | 0.00 | 0.14 | – | |
| Miscellaneous Receipts | 0.00 | 0.00 | – | |
| Interest Received | 0.00 | 0.00 | – | |
| Change in Security Deposit | 0.00 | 0.00 |