Trustedge Capital Limited (Formerly known as Adinath Exim Resources Limited) — Quarter ended 31.03.2026 and year ended 31.03.2026
| Sr. no. | Particulars | Quarter ended 31.03.2026 Audited (Refer Note 5) | 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 | Income | |||||
| (a) Revenue from Operations | ||||||
| – Interest Income | 200.88 | 115.99 | 25.80 | 455.84 | 104.17 | |
| – Dividend Income | 0.74 | 0.06 | 5.15 | |||
| – Fee and Commission income | 23.02 | 12.23 | 42.46 | |||
| – Net gain on fair value changes | 2.85 | 23.97 | ||||
| Total Revenue from operations | 223.90 | 131.07 | 26.54 | 522.33 | 109.32 | |
| (b) Other Income | 4.30 | 10.46 | 14.76 | |||
| Total Income (a+b) | 228.20 | 141.53 | 26.54 | 537.09 | 109.32 | |
| 2 | Expenses | |||||
| Finance Cost | 3.09 | 3.09 | ||||
| Fees and Commission Expense | 18.86 | 2.13 | 20.99 | |||
| – Net loss on fair value changes | 2.59 | |||||
| Employee benefits expense | 119.80 | 97.28 | 54.29 | 384.01 | 58.14 | |
| Depreciation and amortisation expense | 0.12 | 0.10 | 0.37 | |||
| Other expenses | 35.83 | 22.41 | 10.96 | 92.35 | 29.14 | |
| Total expenses | 180.29 | 121.92 | 65.25 | 500.81 | 87.28 | |
| 3 | Profit/(loss) before tax (1-2) | 47.91 | 19.61 | (38.71) | 36.28 | 22.04 |
| 4 | Tax expense | |||||
| (a) (i) Current tax | 15.10 | (9.75) | 15.10 | 5.51 | ||
| (ii) Short/(Excess) provision | (10.98) | (10.98) | ||||
| (b) Deferred tax expense/(credit) | (20.47) | 5.83 | 0.01 | (22.44) | 0.04 | |
| Total tax expense | (16.35) | 5.83 | (9.74) | (18.32) | 5.55 | |
| 5 | Profit/(loss) after tax (3-4) | 64.26 | 13.78 | (28.97) | 54.60 | 16.49 |
| 6 | Other comprehensive income/(expenses) | |||||
| (a) (i) Items that will not be reclassified to profit or loss | (32.33) | 5.54 | (67.50) | (9.38) | 6.54 | |
| (ii) Income tax related to items that will not be reclassified to profit or loss | (1.37) | (0.87) | 39.78 | 1.44 | 28.70 | |
| (b) (i) Items that will be reclassified to profit or loss | ||||||
| (ii) Income tax related to items that will be reclassified to profit or loss | ||||||
| Total other comprehensive income/(expense) (net of tax) | (33.70) | 4.67 | (27.72) | (7.94) | 35.24 | |
| 7 | Total comprehensive income/(expense) for the quarter/year (5+6) | 30.56 | 18.45 | (56.69) | 46.66 | 51.73 |
| 8 | Paid-up equity share capital (Face value of Rs 10) | 922.80 | 922.80 | 496.86 | 922.80 | 496.86 |
| 9 | Other equity | 4,602.62 | 1,761.72 | |||
| 10 | Earnings per share (not annualised) | |||||
| Basic (Rs) | 0.67 | 0.15 | (0.55) | 0.72 | 0.31 | |
| Diluted (Rs) | 0.65 | 0.15 | (0.55) | 0.69 | 0.31 |
| Sr. No. | Particulars | As at 31.03.2026 Audited | As at 31.03.2025 Audited |
|---|---|---|---|
| A | Assets | ||
| 1 | Financial assets | ||
| (a) Cash and cash equivalents | 181.22 | 485.14 | |
| (b) Loans | 6,094.31 | 1,101.50 | |
| (c) Investments | 636.94 | 707.48 | |
| (d) Other financial assets | 129.16 | 9.30 | |
| Sub-total – Financial assets | 7,041.63 | 2,303.42 | |
| 2 | Non-financial assets | ||
| (a) Current tax assets (net) | 47.26 | – | |
| (b) Property, plant and equipment | 2.99 | 1.13 | |
| (c) Deferred tax asset (net) | 9.11 | – | |
| (d) Other non-financial assets | 1.54 | 7.26 | |
| Sub-total – Non-financial assets | 60.90 | 8.39 | |
| Total – Assets | 7,102.53 | 2,311.81 | |
| B | Liabilities and equity | ||
| 1 | Financial liabilities | ||
| (a) Trade payables | – | – | |
| Total outstanding dues of micro enterprises and small enterprises | – | – | |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 14.96 | 0.67 | |
| (b) Borrowings (other than Debt Securities) | 1,000.00 | – | |
| (c) Other financial liabilities | 466.82 | 22.49 | |
| Sub-total – Financial liabilities | 1,481.78 | 23.16 | |
| 2 | Non-financial liabilities | ||
| (a) Deferred tax Liabilities (net) | – | 14.77 | |
| (b) Provisions | 2.07 | – | |
| (c) Other non-financial liabilities | 78.16 | 3.89 | |
| (d) Current Tax Liabilities (net) | 15.10 | 11.41 | |
| Sub-total – Non-financial liabilities | 95.33 | 30.07 | |
| 3 | Equity | ||
| (a) Equity share capital | 922.80 | 496.86 | |
| (b) Other equity | 4,602.62 | 1,761.72 | |
| Sub-total – Equity | 5,525.42 | 2,258.58 | |
| Total – Liabilities and equity | 7,102.53 | 2,311.81 |
| Sr. no. | Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|---|
| A | Operating activities | ||
| Profit before tax | 36.29 | 22.04 | |
| Adjustments for: | |||
| – Interest income of FD/Bond | (14.76) | – | |
| – Depreciation and amortisation expenses | 0.37 | – | |
| – Net loss on derecognition of property, plant and equipment and intangible assets | 1.13 | – | |
| – ECL provision | 15.27 | – | |
| – Finance costs | 3.09 | – | |
| – Share based payment expenses | 76.39 | – | |
| – Net gain on fair value changes | 1.28 | – | |
| – Realised gain on sale of investment | (25.25) | – | |
| – Dividend income | (0.06) | (5.15) | |
| Operating profit before working capital changes | 93.75 | 16.89 | |
| Working capital changes: | |||
| (Increase) / decrease in loans given | (5,008.08) | 159.25 | |
| Increase / (decrease) in loans taken | 1,000.00 | – | |
| (Increase) / decrease in other financial assets | (119.87) | (2.14) | |
| (Increase) / decrease in other non-financial assets | 5.73 | (6.22) | |
| Increase / (decrease) in trade payables | 14.29 | 0.64 | |
| Increase / (decrease) in other financial liabilities | 446.05 | 21.43 | |
| Increase / (decrease) in other non-financial liabilities | 74.27 | 3.84 | |
| Income tax paid (net of refunds) | (3,587.61) | 176.80 | |
| (47.69) | (35.99) | ||
| Net cash generated from/(used in) operating activities (A) | (3,541.55) | 157.70 | |
| B | Investing activities | ||
| Profit on Sale of investment | – | 6.54 | |
| Net sale of investments measured under FVOCI | – | 54.63 | |
| Net Proceeds from investments measured under FVTPL | 183.49 | – | |
| Purchase of investment measured at amortised cost | (98.01) | – | |
| Purchase of property, plant and equipment and capital work-in-progress | (3.36) | – | |
| Dividend received | 0.06 | 5.15 | |
| Interest income of FD/Bond | 14.76 | – | |
| Net cash generated from investing activities (B) | 96.94 | 66.33 | |
| C | Financing activities | ||
| Finance cost | (3.09) | – | |
| Proceeds from securities premium account on issue of shares(Net of issue related expense) | 2,717.84 | – | |
| Proceeds from Right issue of Shares | 337.44 | – | |
| Proceeds from Preferential issue of Shares | 88.50 | 259.80 | |
| Net cash generated from financing activities (C) | 3,140.69 | 259.80 | |
| Net Increase/(decrease) in cash and cash equivalents (A+B+C) | (303.92) | 483.31 | |
| Cash and cash equivalents at the beginning of the year | 485.14 | 1.83 | |
| Cash and cash equivalents at the end of the year | 181.22 | 485.14 |