VIKALP SECURITIES LIMITED — Fourth Quarter and year ended 31 March 2026 (Standalone)
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31-Mar-26 | 31-Dec-25 | ||
| Refer Note | (Unaudited) | ||
| 1 | Revenue from operations | – | – |
| 2 | Other Income | 2.11 | – |
| 3 | Total Income (1+2) | 2.11 | – |
| 4 | Expenses | ||
| Purchase of Stock in Trade | |||
| Changes in inventories of finished good, Stock-in-Trade and Work in progress | |||
| Employee Benefit Expenses | 1.20 | 1.20 | |
| Finance Cost | 0.01 | 0.01 | |
| Depreciation and Amortization Expense | 0.00 | 0.02 | |
| Other Expenses | 4.59 | 2.67 | |
| Total Expenses(4) | 5.80 | 3.89 | |
| 5 | Profit/(Loss) before exceptional items and tax (3-4) | (3.69) | (3.89) |
| 6 | Exceptional Items | – | – |
| 7 | Profit/(Loss) before tax (5-6) | (3.69) | (3.89) |
| 8 | Tax Expense | ||
| (A) Current Tax | – | – | |
| (B) Deferred Tax | 0.76 | – | |
| 9 | Profit/(Loss) for the period (7-8) | (2.93) | (3.89) |
| 10 | Other Comprehensive Income | ||
| (A) Items that will not be reclassified to profit and loss | (0.18) | – | |
| (B) (i) Items that will be reclassified to profit and loss | – | – | |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | |
| 11 | Total Comprehensive Income for the period (9+10) | (3.11) | (3.89) |
| 12 | Paid up Equity Share Capital (Re. 10 per share) | 305.19 | 305.19 |
| 13 | Other Equity Excluding Revaluation Reserve | – | – |
| 14 | Earning Per Equity Share | ||
| (A) Basic | (0.10) | (0.13) | |
| (B) Diluted | (0.10) | (0.13) |
| Sr. No. | Particulars | As at 31st March, 2026 Audited | As at 31st March, 2025 Audited |
|---|---|---|---|
| 1 | Assets | ||
| Non-Current Assets | |||
| Property, Plant & Equipment | 0.08 | 0.10 | |
| Non-Current Financial Assets | |||
| Non-current Investment | 0.08 | 0.08 | |
| Other Financial Asset | 0.03 | 0.03 | |
| Deferred Tax Asset (Net) | 21.13 | 20.44 | |
| Total Non-Current Assets | 21.33 | 20.65 | |
| 2 | Current Assets | ||
| Inventories | 0.02 | 0.02 | |
| Current Financial Assets | |||
| Trade Receivables | 0.01 | ||
| Cash and Cash equivalents | 9.73 | 4.80 | |
| Current Tax Assets (Net) | – | 0.05 | |
| Other Current Assets | 212.00 | 214.84 | |
| Total Current Assets | 221.76 | 219.70 | |
| Total Assets | 243.09 | 240.36 | |
| 1 | EQUITY AND LIABILITIES | ||
| Equity | |||
| Equity Share Capital | 305.19 | 305.19 | |
| Other Equity | (77.41) | (67.18) | |
| Total Equity | 227.78 | 238.01 | |
| 2 | Non-Current Liabilities | ||
| Deferred Tax Liability (Net) | – | – | |
| Total Non-Current Liabilities | – | – | |
| 3 | Current Liabilities | ||
| Trade payables | 14.56 | 1.98 | |
| Other current liabilities | 0.75 | 0.36 | |
| Current Tax Liabilities (Net) | |||
| Total Current Liabilities | 15.31 | 2.34 | |
| Total Equity and Liabilities | 243.09 | 240.36 |
| Sr. No. | Particulars | Year Ended March 31, 2026 (Audited) | Year Ended March 31, 2025 (Audited) |
|---|---|---|---|
| 1 | Cash flow from operating activities: | ||
| Net profit before tax as per statement of profit and loss | (11.11) | (94.28) | |
| Adjusted for: | |||
| Depreciation | 0.02 | 0.02 | |
| Interest Received | – | (2.84) | |
| Dividend Income | – | (0.46) | |
| Prior period taxes | 0.00 | 81.26 | |
| Provision for doubtful Loan | 2.84 | 14.46 | |
| Bad Debt Recovered | – | – | |
| Balance written off | – | – | |
| Loss on sale of investment | 0.12 | – | |
| Refund Received | – | (10.77) | |
| 2 | Operating cash flow before working capital changes | (8.13) | (12.61) |
| Adjusted for: | |||
| Decrease/(Increase) in Inventory | – | 0.17 | |
| (Decrease)/Increase in Other Current Asset | 2.84 | (72.84) | |
| (Decrease)/Increase in Trade Receivables | (0.01) | 18.49 | |
| Decrease/(Increase) in Current Loans & Advances | (2.84) | 1.14 | |
| Decrease/(Increase) in Current Tax Assets | 0.05 | 0.26 | |
| (Decrease)/Increase in Other Current Liabilities | 0.39 | – | |
| (Decrease)/Increase in Trade Payable | 12.58 | – | |
| (Decrease)/Increase in Short Term Provisions | – | (1.24) | |
| Cash generated from / (used in) operations | 13.00 | (54.02) | |
| Income taxes paid | – | – | |
| Net cash generated from / (used in) operating activities [A] | 4.87 | (66.64) | |
| 4 | Cash flow from investing activities: | ||
| Interest Received | – | 2.84 | |
| Dividend income | – | 0.46 | |
| Sale/Purchase of investment | 0.06 | 61.07 | |
| Net cash flow from/(used) in investing activities [B] | 0.06 | 64.37 | |
| 5 | Cash flow from financing activities: | ||
| Increase in / Repayment of Short-Term Borrowings | – | – | |
| Net cash flow from/(used in) financing activities [C] | – | – | |
| 5 | Net increase/(decrease) in cash & cash equivalents [A+B+C] | 4.93 | (2.27) |
| Cash & cash equivalents as at beginning of the period | 4.80 | 7.05 | |
| Cash & cash equivalents as at end of the period | 9.73 | 4.80 |