SVS VENTURES LIMITED — Reporting period: Half year & financial year ended March 31, 2026
Annexure-A: Balance Sheet as at 31st March 2026 (Audited)
| Particulars | 31.03.2026 (Audited) Rs. (In Lacs) | 31.03.2025 (Audited) Rs. (In Lacs) |
|---|---|---|
| I. EQUITY AND LIABILITIES | ||
| 1 Shareholders Funds | ||
| (a) Share Capital | 2,134.96 | 2,134.96 |
| (b) Reserves and Surplus | 1,285.71 | 1,183.64 |
| (c) Money Received Against Share Warrents | – | – |
| Total Shareholders Funds | 3,420.67 | 3,318.61 |
| 3 Non-Current Liabilities | ||
| (a) Long-Term Borrowings | – | – |
| (b) Deferred Tax Liabilities (Net) | – | – |
| (c) Other Long Term Liabilities | – | – |
| (d) Long-Term Provisions | – | – |
| Total Non Current Liabilites | – | – |
| 4 Current Liabilities | ||
| (a) Short-Term Borrowings | – | 0.25 |
| (b) Trade Payables | ||
| i) Total Outstanding dues of micro enterprise and small enterprise | – | 18.63 |
| ii) Total Outstanding dues of creditors other than micro enterprise and small enterprise | 854.76 | – |
| (c) Other Current Liabilities | – | 0.58 |
| (d) Short-Term Provisions | 50.84 | 10.84 |
| Total Current Liabilities | 905.60 | 30.30 |
| TOTAL | 4,326.27 | 3,348.91 |
| Particulars | 31.03.2026 (Audited) Rs. (In Lacs) | 31.03.2025 (Audited) Rs. (In Lacs) |
|---|---|---|
| II. ASSETS | ||
| Non-Current Assets | ||
| (a) Fixed Assets | ||
| (i) Tangible Assets | 5.77 | 7.34 |
| (ii) Intangible Assets | 251.00 | 251.00 |
| (iii) Capital Work-In-Progress | – | – |
| (iv) Intangible Assets under Development | – | – |
| (b) Non-Current Investments | 855.06 | 933.40 |
| (c) Deferred Tax Assets (Net) | – | – |
| (d) Long-Term Loans and Advances | – | – |
| (e) Other Non-Current Assets | – | – |
| Total Non Current Assets | 1,111.83 | 1,191.74 |
| 2 Current Assets | ||
| (a) Current Investments | – | – |
| (b) Inventories | 499.46 | 381.02 |
| (c) Trade Receivables | 814.53 | 87.36 |
| (d) Cash and Cash Equivalents | 0.40 | 29.17 |
| (e) Short-Term Loans and Advances | 1,898.22 | 1,659.52 |
| (f) Other Current Assets | 1.83 | 0.09 |
| Total Current Assets | 3,214.44 | 2,157.17 |
| TOTAL | 4,326.27 | 3,348.91 |
Financial Results for the half year ended and year ended 31st March, 2026
| Particulars | 6 Months Ended 31.03.2026 (Audited) Rs. (In Lacs) | 6 Months Ended 30.09.2025 (Unaudited) Rs. (In Lacs) | 6 Months Ended 31.03.2025 (Audited) Rs. (In Lacs) | Year Ended For the Period Ended 31st March 2026 Rs. (In Lacs) | Year Ended For the Period Ended 31st March 2025 Rs. (In Lacs) |
|---|---|---|---|---|---|
| I. Revenue from Operations | 1,665.82 | 17.00 | 0.00 | 1,682.82 | – |
| II. Other Income | 50.47 | 0.00 | (23.60) | 50.47 | 8.81 |
| Total Revenue (I + II) | 1,716.29 | 17.00 | (23.60) | 1,733.29 | 8.81 |
| III. Expenses: | |||||
| Purchases of material | 1,683.46 | 0.00 | 1.08 | 1,683.46 | 2.87 |
| Changes in Inventories | (118.44) | 0.00 | (40.50) | (118.44) | (40.50) |
| Employee Benefits Expenses | 4.08 | 6.70 | 6.74 | 10.78 | 16.35 |
| Finance Costs | 0.00 | 0.00 | 0.00 | 0.00 | – |
| Depreciation and Amortization Expense | 0.00 | 1.57 | 1.57 | 1.57 | 4.00 |
| Other Expenses | 7.32 | 6.53 | 6.45 | 13.85 | 16.28 |
| Total Expenses | 1,576.42 | 14.80 | (24.66) | 1,591.23 | (1.00) |
| IV. Profit before exceptional and extraordinary items and tax (III-IV) | 139.87 | 2.20 | 1.06 | 142.06 | 9.81 |
| V. Exceptional Items | |||||
| Prior Period Expenses | |||||
| VI. Profit Before Extraordinary Items and Tax (V – VI) | 139.87 | 2.20 | 1.06 | 142.06 | 9.81 |
| VIII. Extraordinary Items | |||||
| IX. Profit before tax (VII- VIII) | 139.87 | 2.20 | 1.06 | 142.06 | 9.81 |
| X. Tax expense: | |||||
| (1) Current tax | 40.00 | – | – | 40.00 | 2.25 |
| (2) Deferred tax | |||||
| XI. Profit (Loss) for the period from continuing operations (VII-VIII) | 99.87 | 2.20 | 1.06 | 102.06 | 7.56 |
| XII. Profit/(loss) from discontinuing operations | – | ||||
| XIII. Tax expense of discontinuing operations | |||||
| XIV. Profit/(loss) from Discontinuing operations (after tax) (XII-XIII) | – | ||||
| XV. Profit (Loss) for the period (XI + XIV) | 99.87 | 2.20 | 1.06 | 102.06 | 7.56 |
| XVI. BALANCE BROUGHT FROM PREVIOUS YEAR | – | ||||
| XVII. BALANCE CARRIED TO BALANCE SHEET | 99.87 | 2.20 | 1.06 | 102.06 | 7.56 |
| XVIII. Details of equity Share Capital | |||||
| Paid Up Equity Share Capital | 2,134.96 | 2,134.96 | 2,134.96 | 2,136.96 | 2,134.96 |
| Face Value of equity share Capital | 10 | 10 | 10 | 10 | 10 |
| XVIII. Earnings per equity share: | |||||
| (1) Basic | 0.47 | 0.01 | 0.00 | 0.48 | 0.04 |
| (2) Diluted | 0.47 | 0.01 | 0.00 | 0.48 | 0.04 |
Cash Flow Statement for the year ended 31st March 2026 (Rs. in Lacs)
| Particulars | For the Period Ended 31st March 2026 | For the Period Ended 31st March 2025 |
|---|---|---|
| Cash flows from operating activities | ||
| Profit before taxation | 142.06 | 9.81 |
| Adjustments for: | ||
| Depreciation | 1.57 | 4.00 |
| Investment income | (50.00) | – |
| Deferred tax Liability | – | – |
| Reserve Utilisation | – | (2.51) |
| Interest expense | – | – |
| Capital Expenditure | – | – |
| Profit / (Loss) on the sale of property, plant & equipment | – | (0.08) |
| Working capital changes: | ||
| (Increase) / Decrease in trade and other receivables | (727.16) | 91.33 |
| (Increase) / Decrease in inventories | (118.44) | (40.50) |
| (Increase) / Decrease in Short Term Loan & Advance | (238.70) | 144.89 |
| (Increase) / Decrease in Other Current Assets | (1.74) | 15.93 |
| Increase / (Decrease) in Trade payables | 836.13 | (111.33) |
| Increase / (Decrease) in Short term Provisions | 40.00 | 2.25 |
| Increase / (Decrease) in Other Current Liabilities | (0.58) | (7.07) |
| Cash generated from operations | (116.86) | 106.72 |
| Interest paid | – | – |
| Income taxes paid | (40.00) | (2.25) |
| Dividends paid | – | – |
| Net cash from operating activities | (156.86) | 104.47 |
| Cash flows from investing activities | ||
| Business acquisitions, net of cash acquired | – | – |
| Purchase of property, plant and equipment | – | – |
| Proceeds from sale of equipment | – | – |
| Acquisition of portfolio investments | 78.34 | (90.00) |
| Investment income | 50.00 | – |
| Net cash used in investing activities | 128.34 | (90.00) |
| Cash flows from financing activities | ||
| Proceeds from issue of share capital | 0.00 | – |
| Proceeds from long-term borrowings | – | – |
| Proceeds from Short-term borrowings | (0.25) | (0.60) |
| Payment of Share Application Money | – | – |
| Share Capital Issue With Security Premium | – | – |
| Net cash used in financing activities | (0.25) | (0.60) |
| Net increase in cash and cash equivalents | (28.77) | 13.87 |
| Cash and cash equivalents at beginning of period | 29.17 | 15.29 |
| Cash and cash equivalents at end of period | 0.40 | 29.17 |