Cubical Financial Services Limited — Quarter and financial year ended 31 March 2026 (audited); quarter ended 31 March 2026 (audited), quarter ended 31 December 2025 (unaudited), quarter ended 31 March 2025 (audited)
| S.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 | YEAR ENDED 31-03-2025 |
|---|---|---|---|---|---|---|
| 1 | Revenue from Operations | |||||
| a) | Interest Income | 27.20 | 28.10 | 27.35 | 111.55 | 105.55 |
| b) | Dividend Income | 0.00 | 0.00 | 0.00 | 0.02 | 0.03 |
| c) | Sale of shares | 0.00 | 5.42 | 6.41 | 19.02 | 136.41 |
| Other Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Total Revenue | 27.20 | 33.52 | 33.76 | 130.59 | 241.99 | |
| 2 | Expenses | |||||
| (a) | Cost of Material Consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (b) | Purchase of stock in trades | 0.00 | 0.00 | 0.00 | 24.59 | 9.76 |
| (c) | Change in inventories of finished goods, work-in-progress and stock-in-trade | 1.50 | 9.79 | 7.63 | (4.38) | 101.18 |
| (d) | Employees benefits expense | 6.56 | 8.46 | 5.18 | 33.87 | 20.00 |
| (e) | Finance Costs | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (f) | Depreciation and amortisation expenses | 0.01 | 0.01 | 0.01 | 0.04 | 0.04 |
| (g) | Other expenses | 5.33 | 12.41 | 8.00 | 44.32 | 43.19 |
| Total Expenses | 13.40 | 30.67 | 20.82 | 98.44 | 174.17 | |
| 3 | Profit/(Loss) before Exceptional and Extraordinary items and tax (1-2) | 13.80 | 2.85 | 12.94 | 32.15 | 67.82 |
| 4 | Exceptional items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 5 | Profit/(Loss) before Extraordinary items and tax (3-4) | 13.80 | 2.85 | 12.94 | 32.15 | 67.82 |
| 6 | Extraordinary items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 7 | Profit/(Loss) before tax (5-6) | 13.80 | 2.85 | 12.94 | 32.15 | 67.82 |
| 8 | Tax Expenses | 6.89 | 2.81 | 18.72 | 14.72 | 0.00 |
| Tax expenses for earlier years | 0.00 | 0.00 | 0.00 | 0.00 | 30.28 | |
| 9 | Net Profit / Loss for the period (7-8) | 6.91 | 0.04 | (5.78) | 17.43 | 37.54 |
| 10 | Other Comprehensive Income | |||||
| a) | (i) Items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | ||
| b) | (i) Items that will be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Total Other Comprehensive Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| 11 | Total Comprehensive Income for the period | 6.91 | 0.04 | (5.78) | 17.43 | 37.54 |
| 12 | Paid-up equity share capital (Face Value Rs. 2/- each) | 1,303.40 | 1,303.40 | 1,303.40 | 1,303.40 | 1,303.40 |
| 13 | Reserves excluding Revaluation Reserves | 0.00 | 0.00 | 0.00 | 224.08 | 206.44 |
| 14 | Earning Per Share (EPS) (Rs.) | |||||
| Basic | 0.01 | 0.00 | (0.01) | 0.03 | 0.06 | |
| Diluted | 0.01 | 0.00 | (0.01) | 0.03 | 0.06 |
| Particulars | As at 31-03-2026 | As at 31-03-2025 |
|---|---|---|
| ASSETS | ||
| 1. FINANCIAL ASSETS | ||
| (a) Cash and cash equivalents | 103.76 | 23.77 |
| (b) Loans | 1,418.26 | 1,503.99 |
| (c) Investments | 0.00 | 0.00 |
| (d) other financial assets | 0.07 | 0.07 |
| (e) Equity Shares held as stock in trade | 18.35 | 0.00 |
| Total Financial Assets | 1,540.44 | 1,527.83 |
| 2. Non-Financial Assets | ||
| (a) Inventories | 0.00 | 13.97 |
| (b) Current tax assets | 0.00 | 0.00 |
| (c) Deferred tax assets (net) | 0.00 | 0.00 |
| (d) Property, plant and equipment | 0.57 | 0.61 |
| (e) Other intangible assets | 0.00 | 0.00 |
| (f) Other non-financial assets | 0.00 | 0.00 |
| Total-Non Financial Assets | 0.57 | 14.58 |
| Total Assets | 1,541.01 | 1,542.41 |
| LIABILITIES AND EQUITY | ||
| LIABILITIES | ||
| 1 Financial liabilities | ||
| (a) Payable | ||
| (I) Trade Payable | ||
| – Total outstanding dues of micro enterprises and small enterprises | ||
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 2.38 | 4.31 |
| (II) Other Payable | 0.00 | 0.00 |
| – Total outstanding dues of micro enterprises and small enterprises | ||
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | 0.00 |
| (b) Debt securities | 0.00 | 0.00 |
| (c) Borrowings (other than debt securities) | 0.00 | 0.00 |
| (d) Other financial liabilities | 0.00 | 0.00 |
| Total – Financial liabilities | 2.38 | 4.31 |
| 2. Non-financial liabilities | ||
| (a) Provisions | 3.54 | 3.75 |
| (b) Other liabilities | 7.61 | 0.42 |
| (c) current tax liabilities | 0.00 | 24.09 |
| Total – Non Financial liabilities | 11.15 | 28.26 |
| 3. Equity | ||
| (a) Equity Share Capital | 1,303.40 | 1,303.40 |
| (b) Other Equity | 224.08 | 206.44 |
| Total – Equity | 1,527.48 | 1,509.84 |
| Total Liabilities and Equity | 1,541.01 | 1,542.41 |
| Particulars | Year Ended 31-03-2025 Audited | Year Ended 31-03-2025 Audited |
|---|---|---|
| A. Cash Flow From Operating Activities: | ||
| Net Profit Before Tax & Extraordinary Items | 32.15 | 67.83 |
| Adjustments For : | ||
| Depreciation And Amortisation | 0.04 | 0.04 |
| Impairment of Financial Instruments | 0.00 | 0.00 |
| Interest Income | 0.00 | 0.00 |
| Interest Expenses | 0.00 | 0.00 |
| (Profit)/Loss-On Sale Of Fixed Assets (Net) | 0.00 | 0.00 |
| (Profit)/Loss On Sale Of Investments | 0.00 | 0.00 |
| Expected Credit Loss / (Gain) on Standard Assets | 0.00 | 0.00 |
| Operating Profit Before Working Capital Changes | 32.19 | 67.87 |
| Adjustments For : | ||
| (Increase)/Decrease In Other Financial Assets | 85.73 | -148.65 |
| (Increase)/Decrease In Other Non Financial Assets | -4.38 | 101.18 |
| Increase/(Decrease) In Other Non Financial Liabilities | -0.42 | 0.26 |
| Increase/(Decrease) In Trade Payables | -1.93 | 2.45 |
| Increase/(Decrease) In Other Financial Liabilities | 0.00 | 0.00 |
| Interest Received | 0.00 | 0.00 |
| Interest Paid | 0.00 | 0.00 |
| Taxes Paid | -31.20 | -18.44 |
| Loans Disbursed (Net) | 0.00 | 0.00 |
| Net Cash Used in Operating Activity | 79.99 | 4.67 |
| B. Cash Flow From Investment Activities: | ||
| Payments for Property, Plant & Equipments | 0.00 | 0.00 |
| Proceeds from Sale of Property, Plant & Equipments | 0.00 | 0.00 |
| Purchase Of Investments | 0.00 | 0.00 |
| Sale Of investments | 0.00 | 0.00 |
| Net Cash Generated From Investing Activity | 0.00 | 0.00 |
| C. Cash Flow From Financing Activities: | ||
| Proceeds from Borrowings | 0.00 | 0.00 |
| Repayments of Borrowings | 0.00 | 0.00 |
| Proceeds from Debt Securities | 0.00 | 0.00 |
| Repayments of Debt Securities | 0.00 | 0.00 |
| Dividend Paid On Equity Shares | 0.00 | 0.00 |
| Dividend Distribution Tax paid | 0.00 | 0.00 |
| Net Cash Generated From Financing Activity | 0.00 | 0.00 |
| Net Increase/(Decrease) Of Cash & Cash Equivalents (A+B+C) | 79.99 | 4.67 |
| Cash & Cash Equivalents As At Beginning of the year | 23.77 | 19.10 |
| Cash & Cash Equivalents As At the End of the Period | 103.76 | 23.77 |
| Components Of Cash And Cash Equivalents | ||
| Cash In Hand | 0.56 | 0.91 |
| Remittances In Transit | 0.00 | 22.86 |
| Balance With Bank | 103.20 | 0.00 |
| On Current Accounts | 0.00 | 0.00 |
| Balance as per Statement of Cash Flows | 103.76 | 23.77 |