YAAN ENTERPRISES LIMITED — Quarter and year ended 31st March, 2026
| Particulars | Quarter Ended 31/03/2026 (Audited) | Quarter Ended 31/12/2025 (Unaudited) | Quarter Ended 31/03/2025 (Audited) | Year Ended 31/03/2026 (Audited) | Year Ended 31/03/2025 (Audited) |
|---|---|---|---|---|---|
| 1. Revenue from Operations | 1,375.38 | 887.60 | 239.46 | 2,442.98 | 541.34 |
| 2. Other Income | 5.41 | 2.66 | 4.65 | 13.54 | 9.16 |
| 3. Total Revenue (1 + 2) | 1,380.79 | 890.26 | 244.11 | 2,456.52 | 550.50 |
| 4. Expenses | |||||
| – Cost of Sales | 1,196.28 | 746.72 | 195.44 | 2,087.01 | 457.93 |
| – Changes in inventories of stock-in-trade | – | – | – | – | – |
| – Finance Cost | 30.71 | 1.46 | 2.25 | 34.96 | 6.47 |
| – Employee benefits expense | 3.78 | 4.23 | 4.05 | 14.99 | 14.11 |
| – Depreciation and amortisation expense | 3.33 | 1.99 | 4.47 | 9.29 | 8.66 |
| – Other expenses | 94.19 | 87.13 | 5.44 | 202.50 | 24.12 |
| Total expenses | 1,328.29 | 841.52 | 211.65 | 2,348.75 | 511.29 |
| 5. Profit/(Loss) Before Exceptional item | 52.50 | 48.74 | 32.46 | 107.76 | 39.21 |
| 6. Exceptional items | 0 | – | |||
| 7. Profit/(Loss) Before Tax (5-6) | 52.50 | 48.74 | 32.46 | 107.76 | 39.21 |
| 8. Tax expense | |||||
| – (1) Current Tax | 12.35 | 12.96 | 9.07 | 29.35 | 10.54 |
| – (2) Earlier Year Item | -0.43 | 0.00 | – | (0.43) | (17.00) |
| – (3) Deferred Tax | -0.76 | 0.83 | 0.43 | 0.68 | (0.17) |
| Total Tax Expenses | 11.16 | 13.78 | 9.50 | 29.60 | (6.63) |
| 9. Profit / (Loss) from continuing | 41.34 | 34.95 | 22.96 | 78.16 | 45.85 |
| 10. Profit / (Loss) from discontinuing | – | – | – | – | – |
| 11. Tax expense of discontinuing operations | – | – | – | – | – |
| 12. Profit/(loss) from Discontinuing | – | – | – | – | – |
| 13. Profit (Loss) for the period (9+12) | 41.34 | 34.95 | 22.96 | 78.16 | 45.85 |
| 14. Other Comprehensive income; | |||||
| A (i) Items that will not be reclassified | – | – | – | – | – |
| A (ii) Income tax relating to items that | – | – | – | – | – |
| B (i) Items that will be reclassified to | – | – | – | – | – |
| B (ii) Income tax relating to items that | – | – | – | – | – |
| 15. Total Other Comprehensive Income | – | – | – | – | – |
| Total Comprehensive Income for the | 41.34 | 34.95 | 22.96 | 78.16 | 45.85 |
| 16. Paid up equity share capital (Face | 310.00 | 310.00 | 310.00 | 310.00 | 310.00 |
| 17. Other equity excluding revaluation | 224.17 | 146.01 | |||
| 18. Earnings per equity share (for | |||||
| (a) Basic | 1.33 | 1.13 | 0.74 | 2.52 | 1.48 |
| (b) Diluted | 1.33 | 1.13 | 0.74 | 2.52 | 1.48 |
| Sl. No. | Particulars | Quarter Ended 31/03/2026 (Audited) | Quarter Ended 31/12/2025 (Unaudited) | Quarter Ended 31/03/2025 (Audited) | Year Ended 31/03/2026 (Audited) | Year Ended 31/03/2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | SEGMENT REVENUE (Sales and Other operating income) | |||||
| – Travels & Tourism | 24.280 | 24.406 | 26.19 | 91.44 | 81.12 | |
| – Jewellery & Gems | – | – | – | – | – | |
| – Construction | – | 76.258 | 213.27 | 213.50 | 460.22 | |
| – Trading of Goods | 1,351.100 | 786.936 | – | 2,138.04 | – | |
| Total | 1,375.38 | 887.60 | 239.46 | 2,442.98 | 541.34 | |
| Income from operations | 1,375.380 | 887.60 | 239.46 | 2,442.98 | 541.34 | |
| 2 | Segment results before Interest and taxes from each segment | |||||
| – Travels & Tourism | (2.671) | 1.188 | (0.02) | 1.11 | (0.44) | |
| – Jewellery & Gems | – | – | – | – | – | |
| – Construction | – | 1.092 | 45.92 | 34.44 | 81.93 | |
| – Trading of Goods | 75.932 | 96.780 | – | 172.71 | – | |
| Total | 73.26 | 99.06 | 45.90 | 208.26 | 81.49 | |
| Less: Finance Cost | (30.712) | 1.46 | 2.02 | (34.96) | 6.47 | |
| Add/ Less: Other Unallocable Expense (Net of Unallocable income) | 9.948 | 48.87 | 60.43 | (65.53) | (35.81) | |
| Total Profit / (Loss) before Tax | 52.498 | 48.74 | 104.31 | 107.76 | 39.21 | |
| 3 | SEGMENT ASSETS | |||||
| – Travels & Tourism | 25.312 | 25.00 | 17.42 | 25.31 | 17.42 | |
| – Jewellery & Gems | 238.023 | 238.02 | 238.02 | 238.02 | 238.02 | |
| – Construction | 3.567 | – | 120.05 | 3.57 | 120.05 | |
| – Trading of Goods | 1,231.536 | 434.04 | – | 1,231.54 | – | |
| Un-allocated | 259.982 | 545.96 | 261.80 | 259.98 | 261.80 | |
| TOTAL | 1,758.42 | 1,243.02 | 637.29 | 1,758.42 | 637.29 | |
| 4 | SEGMENT LIABILITIES | |||||
| – Travels & Tourism | 14.792 | 16.70 | 9.65 | 14.79 | 9.65 | |
| – Jewellery & Gems | – | – | – | – | – | |
| – Construction | – | – | 73.23 | – | 73.23 | |
| – Trading of Goods | 621.812 | 619.14 | – | 621.81 | – | |
| Un-allocated | 1,121.818 | 607.17 | 554.41 | 1,121.82 | 554.41 | |
| TOTAL | 1,758.42 | 1,243.02 | 637.29 | 1,758.42 | 637.29 |
| PARTICULARS | For the Year ended 31-03-2026 (Audited) | For the Year ended 31-03-2025 (Audited) |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES : | ||
| Net Profit before tax as per Profit & Loss A/c (before Tax Expense) | 107.76 | 39.21 |
| Adjusted for: | ||
| Depreciation | 9.29 | 8.66 |
| Interest on IT refund | – | (0.49) |
| Interest Income | (8.38) | (4.39) |
| Sundry Balance w/off | – | – |
| MAT reversal | – | – |
| Interest on Lease Liability | 1.12 | 2.08 |
| Reversal of Notional Interest Expense | 4.37 | 4.28 |
| Reversal of Notional Interest Income | (4.29) | (4.29) |
| Operating Profit before Working Capital Changes | 109.87 | 45.07 |
| Adjusted for: | ||
| (Increase) / Decrease in Non Financial Other Current Assets | (0.06) | – |
| (Increase) / Decrease in Inventories | – | – |
| (Increase) / Decrease in Trade Receivables | (1,110.24) | (94.63) |
| Increase/(Decrease) in Other Financial Non-Current asset | – | (2.00) |
| Increase/(Decrease) in Other Current Asset | (27.01) | (2.93) |
| Increase/(Decrease) in Current Other Liabilities | (7.60) | 12.20 |
| Increase / (Decrease)in Trade Payables | 547.14 | 55.91 |
| Increase / (Decrease) in Provision | – | – |
| Total Operating Adjustments | (597.77) | (31.44) |
| Cash Generated from operations | (487.89) | 13.63 |
| Taxes Paid | (24.11) | (3.35) |
| Net cash from operating activities (A) | (512.01) | 16.98 |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Fixed assets | (2.43) | (1.10) |
| Capital Work-in-progress | – | – |
| Investment in Bank Deposit | (78.58) | 7.95 |
| Interest Income on deposit | 8.38 | 4.39 |
| Purchase of intangible asset | – | – |
| Net cash from investing activities (B) | (72.64) | 11.23 |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| Borrowings Taken/(Repaid) | 503.02 | – |
| Borrowings Repayment received | – | – |
| Financial expenses | – | – |
| Lease payments | (5.60) | (5.40) |
| Net cash used in financing activities (C) | 497.42 | (5.40) |
| Net increase/decrease in cash and cash equivalents (A+B+C) | (87.22) | 22.81 |
| Cash and Cash equivalents at the beginning of the period | 100.19 | 77.38 |
| Cash and Cash equivalents at the close of the period | 12.97 | 100.19 |
| Cash and Cash equivalents includes :- | ||
| Cash and Cash equivalents | 12.97 | 100.19 |
| Current Investment | – | – |
| CASH AND CASH EQUIVALENT | 12.97 | 100.19 |
| Particulars | (Audited) 31st March, 2026 | (Audited) 31st March, 2025 | |
|---|---|---|---|
| Audited | Audited | ||
| ASSETS | |||
| Non-Current Assets | |||
| (a) Property, Plant and Equipment | 17.17 | 23.48 | |
| (b) Capital work-in-progress | – | – | |
| (c) Other Intangible Assets | 3.14 | 3.68 | |
| (d) Financial Assets | |||
| (I) Others | 2.06 | 2.00 | |
| (e) Deferred Tax Asset | 0.12 | 0.80 | |
| (f) Other non current assets | – | – | |
| Current Assets | |||
| (a) Inventories | 238.02 | 238.02 | |
| (b) Financial Assets | |||
| (I) Trade Receivable | 1,237.05 | 126.81 | |
| (II) Cash and Cash Equivalents | 12.97 | 100.19 | |
| (III) Bank Balances other than above | 151.10 | 72.52 | |
| (c) Current Tax Assets (Net) | – | – | |
| (d) Other Current Assets | 96.80 | 69.79 | |
| Total Assets | 1,758.42 | 637.29 | |
| EQUITY AND LIABILITIES | |||
| Equity | |||
| (a) Equity Share capital | 310.00 | 310.00 | |
| (b) Other Equity | 224.17 | 146.01 | |
| Liabilities | |||
| Non Current Liabilities | |||
| (a) Financial Liabilities | |||
| (I) Borrowings | 66.25 | 61.88 | |
| (II) Leased Liabilities | 12.75 | 16.89 | |
| (b) Other Non Current Liabilities | 7.71 | 12.00 | |
| Current Liabilities | |||
| (a) Financial Liabilities | |||
| (I) Borrowings | 503.02 | – | |
| (II) Lease liabilities | 0.78 | 1.12 | |
| (III) Trade payables | |||
| i) Total outstanding dues of micro enterprises and small enterprises | – | – | |
| ii) Total outstanding dues of creditors other than micro enterprises and small enterprises | – | 76.43 | |
| (IV) Other Current Financial Liabilities | 623.57 | – | |
| (b) Other current liabilities | 5.10 | 12.70 | |
| (c) Provisions | – | – | |
| (d) Current Tax Liabilities (Net) | 5.07 | 0.26 | |
| Total Equity and Liabilities | 1,758.42 | 637.29 |