Harmony Capital Services Ltd. — Quarter and year ended 31 March 2026
| S. No. | Particulars | Quarter ended 31-Mar-26 Audited | Quarter ended 31-Dec-25 Unaudited | Quarter ended 31-Mar-25 Audited | Year ended 31-Mar-26 Audited | Year ended 31-Mar-25 Audited |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| a) Revenue from operations | – | – | – | – | – | |
| b) Other income | 39.71 | – | – | 39.71 | – | |
| Total income | 39.71 | – | – | 39.71 | – | |
| 2 | Expenses | |||||
| a) Cost of materials consumed | – | – | – | – | – | |
| b) Employee benefits expense | – | – | – | – | – | |
| c) Finance costs | – | – | – | – | – | |
| d) Depreciation and amortisation expense | – | – | 19.32 | 9.81 | 60.47 | |
| e) Other expenses | 5.02 | 2.05 | – | 9.81 | 60.47 | |
| Total expenses | 5.02 | 2.05 | 19.32 | 9.81 | 60.47 | |
| 3 | Profit / (Loss) before exceptional items and tax (1-2) | 34.69 | (2.05) | (19.32) | 29.90 | (60.47) |
| 4 | Exceptional items | – | – | – | – | – |
| 5 | Profit / (Loss) before tax (3-4) | 34.69 | (2.05) | (19.32) | 29.90 | (60.47) |
| 6 | Tax expense | |||||
| a) Current tax | – | – | – | – | – | |
| b) Tax of earlier year provided / written back | – | – | – | – | – | |
| c) Deferred tax | – | – | – | – | – | |
| 7 | Profit / (Loss) after Tax (5-6) | 34.69 | (2.05) | (19.32) | 29.90 | (60.47) |
| 8 | Other comprehensive income | |||||
| a) Items that will not be reclassified to profit and loss | – | – | – | – | – | |
| Re-measurement gains (losses) on defined benefit plans | ||||||
| Income tax effect | ||||||
| b) Income tax relating to items that will not be reclassified to profit and loss | – | – | – | – | – | |
| Net other comprehensive income to be reclassified to profit or loss in subsequent periods | ||||||
| Income tax effect | ||||||
| Total other comprehensive income / (loss) for the period / year | – | – | – | – | – | |
| 9 | Total comprehensive income / (loss) for the period/year (7+8) | 34.69 | (2.05) | (19.32) | 29.90 | (60.47) |
| 10 | Paid up equity share capital (face value of Rs. 10 per share) | 300.09 | 300.09 | 300.09 | 300.09 | 300.09 |
| 11 | Other equity | (199.82) | (226.42) | |||
| 12 | Earnings per equity share (face value of Rs. 10 per share) (not annualised, excluding year end) | |||||
| Basic (Rs.) | 1.16 | (0.07) | (0.64) | 1.00 | (2.02) | |
| Diluted (Rs.) | 1.16 | (0.07) | (0.64) | 1.00 | (2.02) |
| Particulars | As at 31-Mar-26 | As at 31-Mar-25 |
|---|---|---|
| ASSETS: | ||
| Non-current assets | ||
| Property, plant and equipment | – | – |
| Intangible assets | – | – |
| Financial assets | ||
| Loans | – | – |
| Other financial assets | – | – |
| Non – Current tax assets (Net) | – | – |
| Deferred Tax Assets | 2.47 | 2.47 |
| Other non-current assets | – | – |
| Total non-current assets | 2.47 | 2.47 |
| Current assets | ||
| Inventories | – | – |
| Loan & Advances | 102.82 | 102.82 |
| Financial assets | ||
| Trade receivables | – | – |
| Cash and cash equivalents | 5.70 | 7.26 |
| Other financial assets | – | – |
| Current tax assets (Net) | 6.27 | 4.44 |
| Other current assets | 114.79 | 114.52 |
| Total current assets | 114.79 | 114.52 |
| Total assets | 117.26 | 116.99 |
| EQUITY AND LIABILITIES: | ||
| Equity | ||
| Equity share capital | 300.09 | 300.09 |
| Other equity | (199.82) | (226.42) |
| Total equity | 100.27 | 73.67 |
| Non-current liabilities | ||
| Financial liabilities | ||
| Borrowings | – | – |
| Lease Liabilities | – | – |
| Provisions | – | – |
| Other non-current liabilities | – | – |
| Deferred tax liabilities (net) | – | – |
| Total non-current liabilities | – | – |
| Current liabilities | ||
| Financial liabilities | ||
| Borrowings | – | – |
| Trade payables | ||
| (a) Total outstanding dues of micro enterprises and small enterprises | 1.18 | 1.96 |
| (b) Total outstanding dues of creditors other than micro enterprises and small enterprises | 10.45 | 0.47 |
| Lease Liabilities | – | – |
| Other financial liabilities | 5.36 | 4.72 |
| Other current liabilities | – | 25.00 |
| Provisions | – | 11.17 |
| Total current liabilities | 16.99 | 43.32 |
| Total equity and liabilities | 117.26 | 116.99 |
| Particulars | Year ended 31-Mar-26 |
|---|---|
| Profit/(loss) before tax | 29.87 |
| Adjustments to reconcile profit before tax to net cash flows: | |
| Depreciation and amortisation expense | 9.81 |
| Liability no longer required, written back | (39.71) |
| Operating cash flows before working capital changes | (0.03) |
| Movements in working capital: | |
| Changes in current assets | 2.69 |
| Changes in other current assets and financial assets | 1.53 |
| Changes in trade payable and financial liabilities | (4.10) |
| Changes in other liabilities and provisions | (41.30) |
| Cash generated from/(used in) operations | (41.30) |
| Income taxes paid/(refund) | – |
| Net cash flow from/(used in) operating activities (A) | (41.30) |
| Cash flow from investing activities: | |
| Purchase of fixed assets, including intangible assets | – |
| Interest received | 48.56 |
| Inter Corporate deposits and loan to others recovered/(given) | – |
| Net cash flow from/(used in) investing activities (B) | 48.56 |
| Net cash flow from financing activities (C) | – |
| Cash and cash equivalents at the beginning of the year | 7.26 |
| Net (decrease)/increase in cash and cash equivalents (A+B+C) | 41.30 |
| Cash and cash equivalents at the end of the year | 7.26 |