Invigorated Business Consulting Limited — Quarter and financial year ended March 31, 2026
The document contains audited standalone financial results for the quarter ended March 31, 2026 and the year ended March 31, 2026, along with the standalone statement of assets and liabilities and cash flow statement.
| Sr. No. | Particulars | Quarter ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Unaudited) | Quarter ended 31.03.2025 (Audited) | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| a | Revenue from operations | – | – | – | – | – |
| b | Other income | 5.12 | 5.04 | 6.08 | 20.49 | 35.38 |
| Total income | 5.12 | 5.04 | 6.08 | 20.49 | 35.38 | |
| 2 | Expenses | |||||
| a | Employee benefits expense | – | – | – | – | – |
| b | Finance costs | 2.34 | 2.40 | 2.34 | 9.50 | 9.50 |
| c | Depreciation and amortisation expense | 0.02 | 0.02 | 0.02 | 0.09 | 0.09 |
| d | Other expenses | 7.72 | 8.01 | 8.14 | 33.81 | 33.73 |
| Total expenses | 10.08 | 10.43 | 10.50 | 43.40 | 43.32 | |
| 3 | Profit/(loss) before exceptional item & tax (1-2) | (4.96) | (5.39) | (4.42) | (22.91) | (7.94) |
| 4 | Exceptional Items | – | – | – | – | – |
| 5 | Profit/(loss) before tax (3-4) | (4.96) | (5.39) | (4.42) | (22.91) | (7.94) |
| 6 | Tax expense ( – ) | – | – | – | – | – |
| 7 | Net Profit/(Loss) after tax (5-6) | (4.96) | (5.39) | (4.42) | (22.91) | (7.94) |
| 8 | Other comprehensive income (OCI) | – | – | – | – | – |
| 9 | Total comprehensive income for the period (7+8) | (4.96) | (5.39) | (4.42) | (22.91) | (7.94) |
| 10 | Paid-up Equity Share Capital (Face value of Rs.10/- each) | 4,017.25 | 4,017.25 | 4,017.25 | 4,017.25 | 4,017.25 |
| 11 | Other Equity (excluding revaluation reserve) | (21,972.48) | (21,949.57) | |||
| 12 | Earnings per share (of Rs.10/- each) | (0.0123) | (0.0134) | (0.0110) | (0.0570) | (0.0198) |
| Particulars | Standalone as at 31.03.2026 | Standalone as at 31.03.2025 |
|---|---|---|
| ASSETS | ||
| 1 Non-current assets | ||
| a) Property, plant and equipment | 0.11 | 0.11 |
| b) Other Intangible assets | 0.35 | 0.44 |
| c) Financial assets | ||
| (i) Investments | – | – |
| (ii) Other financial assets | 253.00 | 14.00 |
| d) Other non-current assets | – | – |
| e) Income tax assets | 72.40 | 70.37 |
| Total non-current assets | 325.86 | 84.92 |
| 2 Current assets | ||
| a) Financial assets | ||
| (i) Investments | – | – |
| (ii) Trade receivables | – | – |
| (iii) Cash and cash equivalents | 54.59 | 294.78 |
| (iv) Other financial assets | 11.58 | 17.25 |
| b) Other current assets | 17.01 | 14.34 |
| Total current assets | 83.18 | 326.37 |
| Total assets | 409.04 | 411.29 |
| EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| a) Equity share capital | 4,017.25 | 4,017.25 |
| b) Other equity | ||
| (i) Retained earning | (21,972.48) | (21,949.57) |
| Total Equity | (17,955.23) | (17,932.32) |
| 2 Non-current liabilities | ||
| a) Financial liabilities | ||
| (i) Borrowings | – | – |
| (ii) Other financial liabilities | 15,862.04 | 15,862.04 |
| b) Provisions | – | – |
| Total non-current liabilities | 15,862.04 | 15,862.04 |
| 3 Current liabilities | ||
| a) Financial liabilities | ||
| (i) Borrowings | 982.40 | 972.90 |
| (ii) Other financial liabilities | 1,508.21 | 1,497.15 |
| b) Provisions | – | – |
| c) Current tax liabilities | 9.73 | 9.73 |
| d) Other current liabilities | 1.89 | 1.79 |
| Total current liabilities | 2,502.23 | 2,481.57 |
| Total Liabilities | 18,364.27 | 18,343.61 |
| Total equity and liabilities | 409.04 | 411.29 |
| Particulars | For the year ended 31.03.2026 | For the year ended 31.03.2025 |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit/(loss) after tax | (22.91) | (7.94) |
| Adjustments for: | ||
| Depreciation of plant, property and equipment | 0.09 | 0.09 |
| Finance cost | 9.50 | 9.50 |
| Changes in assets and liabilities | ||
| (Increase)/decrease in other financial assets and inventory | (233.33) | (23.03) |
| (Increase)/decrease in trade receivables | – | – |
| (Increase)/decrease in current tax assets | (2.03) | (2.01) |
| (Increase)/decrease in other assets | (2.67) | (1.95) |
| Increase/(decrease) in other liabilities | 20.66 | 7.98 |
| Cash generated from operating activities | (230.69) | (17.36) |
| Financial Expenses | (9.50) | (9.50) |
| Net cash generated from operating activities | (240.19) | (26.86) |
| B. Cash Flow from Investing Activities | ||
| Purchase/Sales of property, plant and equipment | – | – |
| Loss on sale of Investments | – | – |
| Sale of Investment | – | – |
| Net cash generated from/(used in) investing activities | – | – |
| C. Cash flows from financing activities | ||
| Increase/(decrease) in Fixed Deposits (matured/unclaimed) | – | – |
| Net cash generated from/(used in) financing activities | – | – |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | (240.19) | (26.86) |
| Cash and cash equivalents at the beginning of year | 294.78 | 321.64 |
| Cash and cash equivalents at the end of period | 54.59 | 294.78 |