ARAVALI SECURITIES & FINANCE LIMITED — Quarter & year ended 31st March, 2026
| PARTICULARS | QUARTER ENDED | YEAR ENDED |
|---|---|---|
| 31/03/2026 (Audited) | 31/12/2025 (Unaudited) | |
| 1 REVENUE | ||
| – Revenue from Operations | – | – |
| – Other Income | 24.34 | 23.93 |
| TOTAL REVENUE | 24.34 | 23.93 |
| 2 EXPENSES | ||
| – Employee Benefits Expense | 12.60 | 13.67 |
| – Finance Cost | 7.37 | 7.43 |
| – Depreciation and Amortisation Expense | 1.16 | 1.18 |
| – Other Expenses | 7.49 | 6.08 |
| TOTAL EXPENSES | 28.62 | 28.36 |
| 3 PROFIT/(LOSS) BEFORE TAX | (4.28) | (4.43) |
| 4 TAX EXPENSES | ||
| – Current Tax | – | – |
| – Deferred Tax | 0.12 | – |
| 5 PROFIT/(LOSS) AFTER TAX | (4.40) | (4.43) |
| 6 Other Comprehensive Income (OCI) | ||
| i. Items that will not be reclassified to Profit or Loss | 0.25 | 0.12 |
| ii. Income tax relating to items that will not be reclassified to Profit or Loss | 0.16 | – |
| iii. Items that will be reclassified to Profit or Loss | – | – |
| iv. Income tax relating to items that will not be reclassified to Profit or Loss | – | – |
| Total Other Comprehensive Income (Net of Tax) | 0.09 | 0.12 |
| 7 Total Comprehensive Income for the Period | (4.31) | (4.31) |
| 8 PAID-UP EQUITY SHARE CAPITAL (Face Value of Rs 10) | ||
| 9 RESERVES EXCLUDING REVALUATION RESERVES | ||
| 10 EARNING PER SHARE (EPS) | ||
| – Basic & Diluted EPS (not annualised) | Rs (0.03) | Rs (0.03) |
| PARTICULARS | As at 31/03/2026 (Audited) | As at 31/03/2025 (Audited) |
|---|---|---|
| ASSETS | ||
| 1) Non-Current Assets | ||
| (a) Property, Plant & Equipment | 182.84 | 187.51 |
| (b) Deferred Tax Assets | 15.49 | 15.77 |
| (c) Other Non-Current Assets | 82.30 | 81.95 |
| Total Non Current Assets | 280.63 | 285.23 |
| 2) Current Assets | ||
| (a) Financial Assets | ||
| – Investments | 8.51 | 8.02 |
| – Cash and Cash Equivalents | 42.90 | 45.54 |
| (b) Current Assets (Net) | 12.91 | 12.53 |
| (c) Other Current Assets | 1.83 | 0.99 |
| Total Current Assets | 66.15 | 67.08 |
| TOTAL (A) + (B) | 346.78 | 352.31 |
| EQUITY AND LIABILITIES | ||
| 1) Equity | ||
| (a) Equity Share Capital | 1515.38 | 1515.38 |
| (b) Other Equity | (1625.44) | (1607.73) |
| Total Equity | (110.06) | (92.35) |
| 2) Current Liabilities | ||
| (a) Financial Liabilities | ||
| – Borrowings | 369.41 | 369.41 |
| – Other Financial Liabilities | 64.87 | 51.96 |
| (b) Other Current Liabilities | 10.06 | 10.39 |
| (c) Provisions | 12.50 | 12.90 |
| Total Current Liabilities | 456.84 | 444.66 |
| TOTAL (A) + (B) | 346.78 | 352.31 |
| Particulars | Year ended 31st March, 2026 (Audited) | Year ended 31st March, 2025 (Audited) |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit before tax and extraordinary items | (18.17) | (29.80) |
| Adjustment for | ||
| Provision for Leave Encashment | (0.40) | 2.15 |
| Interest | 29.56 | 35.60 |
| Depreciation | 4.67 | 4.67 |
| Provision for Tax | 0.12 | (0.52) |
| Operating Profit before Working Capital Changes | 15.79 | 12.10 |
| Adjustment for | ||
| Trade & Other Receivables | (1.05) | (1.19) |
| Trade & Other Payables | (0.34) | 0.29 |
| Cash generated from Operations | 14.40 | 11.20 |
| Taxes paid | (0.38) | (1.71) |
| NET CASH FLOW FROM OPERATING ACTIVITIES | 14.02 | 9.49 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | – | – |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Increase / (Decrease) in other borrowings | – | 5.00 |
| Finance Cost | (16.65) | (8.97) |
| NET CASH FLOW FROM FINANCING ACTIVITIES | (16.65) | (3.97) |
| D. NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS | (2.63) | 5.52 |
| CASH AND CASH EQUIVALENT AS AT THE BEGINNING OF THE PERIOD | 45.53 | 40.01 |
| CASH AND CASH EQUIVALENT AS AT THE END OF THE PERIOD | 42.90 | 45.53 |
| Name of the Party | Relation |
|---|---|
| I. | Enterprise in which a Director or his/her relative has significant influence or is a Key Management Personnel |
| – Carma Arts & Crafts Private Limited | |
| – Devi Overseas Private Limited | |
| – Carma Creative Private Limited | |
| – Remus India Private Limited | |
| – Bizzart Fair Private Limited | |
| – Sisqo Engineering Private Limited | |
| II. Key Management Personnel | |
| – Mr. Ranjan Kumar Poddar (upto 14.01.2026) | Chairman & Managing Director |
| – Mrs. Chandra Lekha Poddar (w.e.f 13.01.2026) | Chairperson |
| – Mr. Naresh Kumar Magoo (w.e.f 11.02.2026) | Managing Director |
| – Ms Ruchi Shrivastava (upto 20.11.2025) | Company Secretary |
| – Ms Aakanksha Jaiswal (w.e.f 01.12.2025) | Company Secretary |
| – Mr. Sushil Kumar | Chief Financial Officer |
| III. Non Executive Directors and Independent Directors | |
| – Mr. Devashish Poddar (upto 14.01.2026) | Non Executive Director |
| – Mrs. Malvika Poddar | Non Executive Director |
| – Mr. Shiv Poddar (w.e.f 13.01.2026) | Non Executive Director |
| – Mr. Suresh Kumar Lakhotia (upto 20.08.2025) | Independent Director |
| – Mr. Rakesh Bhartia | Independent Director |
| – Mr. Durga Prasad (upto 23.05.2025) | Independent Director |
| – Mr. Ved Prakash Arya | Independent Director |
| – Mr. Naresh Kumar Magoo (w.e.f 20.08.2025 – upto 10.02.2026) | Independent Director |
| – Mr. Subhash Chand (w.e.f 20.08.2025) | Independent Director |
| – Mr. Tara Chand Sagar (w.e.f 20.08.2025) | Independent Director |
| Transactions | Enterprise in which a Director or his/her relative has significant influence or is a Key Management Personnel | Directors | Key Management Personnel |
|---|---|---|---|
| Lease/Rent Income | 92.72 | ||
| Interest Expenditure | 10.80 | 54.07 | |
| Rent paid | 4.92 | ||
| Remuneration paid | 16.50 | ||
| Sitting Fees Paid | 0.64 | ||
| Loans Received | – | ||
| Loan Repaid | – |
| Particulars | Amount (Rs. in lacs) | Directors | Key Management Personnel |
|---|---|---|---|
| Outstanding/receivables (debit) | 0.95 | ||
| Outstanding/payable (credit) | 160.80 | 272.06 |