SAPTAK CHEM AND BUSINESS LIMITED — Quarter and year ended 31/03/2026 (Board meeting outcome dated 14.05.2026)
Financial tables (Rs. in Lakhs)
| Particulars | Quarter Ended (31/03/2026) (Audited) (Refer Note 4) | Quarter Ended (31/12/2025) (Unaudited) | Quarter Ended (31/03/2025) (Audited) (Refer Note 4) | Year Ended (31/03/2026) (Audited) | Year Ended (31/03/2025) (Audited) |
|---|---|---|---|---|---|
| 1 Revenue from Operation | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other income | 0.00 | 0.20 | 0.06 | 0.26 | 0.06 |
| Total Revenue (I + II) | 0.00 | 0.20 | 0.06 | 0.26 | 0.06 |
| 2 Expenses | |||||
| (a) Cost of materials consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (b) Purchase of stock-in-trade | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (d) Employee benefits expense | 2.11 | 2.04 | 0.39 | 5.29 | 1.37 |
| (e) Finance Cost | 0.00 | 0.00 | 0.01 | 0.00 | 0.01 |
| (f) Depreciation and amortisation expense | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (g) Other expenses | 10.38 | 8.80 | 7.20 | 25.18 | 7.30 |
| Total expenses | 12.49 | 10.84 | 7.60 | 30.47 | 8.68 |
| 3 Profit / (Loss) before exceptional and extraordinary items and tax (III – IV) | (12.49) | (10.64) | (7.54) | (30.21) | (8.62) |
| 4 Exceptional items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 5 Profit / (Loss) before extraordinary items and tax (V – VI) | (12.49) | (10.64) | (7.54) | (30.21) | (8.62) |
| 6 Tax expense – Provision for taxation | |||||
| Current Tax – Provision for taxation | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Deferred Tax | |||||
| 7 Net Profit / (Loss) for the period | (12.49) | (10.64) | (7.54) | (30.21) | (8.62) |
| 8 Other Comprehensive Income/(Loss) (net of tax) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 9 Total Comprehensive Income/(Loss) for the period | (12.49) | (10.64) | (7.54) | (30.21) | (8.62) |
| 10 Paid up Equity Share Capital (Face value of Rs. 10/- each) | 107.32 | 107.32 | 1073.23 | 107.32 | 1073.23 |
| 11 Earnings per equity share: | |||||
| (1) Basic | (1.16) | (0.99) | (0.07) | (2.81) | (0.08) |
| (2) Diluted | (1.16) | (0.99) | (0.07) | (2.81) | (0.08) |
| Particulars | Standalone (As at 31st March 2026) Audited | Standalone (As at 31st March 2025) Audited |
|---|---|---|
| A) Assets | ||
| Non Current Assets | ||
| Property Plant and Equipement | – | – |
| Capital Work In Progress | – | – |
| Other Intengible Assets | – | – |
| Intengible assets under Development | – | – |
| Financial Assets | ||
| i) Investment | – | – |
| ii) Loan | – | – |
| iii) Other Financial Assets | – | – |
| Deferred Tax Assets (net) | – | – |
| Other non current Assets | – | – |
| Total Non Current Assets | – | – |
| Current Assets | ||
| Inventories | – | – |
| Financial Assets | ||
| i) Trade Receivable | – | – |
| ii) Cash and Cash Equivalents | 25.32 | 0.82 |
| iii) Bank Balance other than (ii)above | – | – |
| iv) Loans and Advances | – | – |
| v) Other Financial Assets | – | – |
| Other Current Assets | 89.48 | 12.70 |
| Total Current Assets | 114.80 | 13.52 |
| Total Assets | 114.80 | 13.52 |
| B) Equity and Liabilities | ||
| Equity Share Capital | 107.32 | 1,073.23 |
| Money received against share warrants | 105.00 | – |
| Other Equity | -363.21 | -1,298.91 |
| Total Equity | -150.89 | -225.68 |
| Non Current Liabilities | ||
| Borrowings | – | – |
| Deferred Tax Liabilities | – | – |
| Total Non Current Liabilities | – | – |
| Current Liabilities | ||
| Borrowings | 265.42 | 236.85 |
| Trade Payables | 0.01 | 1.35 |
| Other Financial Liabilities | – | – |
| Provisions | – | – |
| Other Current Liabilities | 0.27 | 1.00 |
| Total Current Liabilities | 265.70 | 239.20 |
| Total Equity and Liabilities | 114.80 | 13.52 |
| Particulars | For the period ended on 31.03.2026 | For the period ended on 31.03.2025 |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit Before Tax | (30.21) | (8.62) |
| Adjustments for: | ||
| Depreciation | – | – |
| Preliminery Exps. Written off | – | – |
| Finance Cost | – | – |
| Operating Profit before Working Capital Changes | (30.21) | (8.62) |
| Movements in Working Capital : | ||
| Decrease / (Increase) in Inventories | – | – |
| Decrease / (Increase) in Sundry Debtors | – | – |
| Decrease / (Increase) in Loans and Advances | – | – |
| Decrease / (Increase) in Current Assets | (76.79) | 0.91 |
| (Decrease) / Increase in Trade Payables | (1.35) | 1.35 |
| (Decrease) / Increase in Short Term Provisions | – | – |
| (Decrease) / Increase in Current Liabilities | – | – |
| (Decrease) / Increase in Other Current Liabilities | (0.73) | 0.80 |
| Cash (used in) / generated from operations | (109.08) | (5.56) |
| Direct Taxes Paid (net of refunds) | ||
| Net cash (used in) / generated from operating activities (A) | (109.08) | (5.56) |
| B. CASH FLOW FROM INVESTING ACTIVITIES | ||
| (Purchase) of Fixed Assets | ||
| Sale / Disposal of Fixed Assets | ||
| Profit on sale of Investment / Assets | ||
| Net cash (used in) / generated from investing activities (B) | – | – |
| C. CASH FLOW FROM FINANCING ACTIVITIES | ||
| (Repayment) / Proceeds From Long Term Borrowings | 28.57 | 3.84 |
| (Repayment) / Proceeds From Short Term Borrowings | – | – |
| Repayment) / (Proceeds) From Long Term Loans & Advances | – | – |
| Proceeds from Issue of Shares | 105.00 | – |
| Interest Expense | – | – |
| Dividend | – | – |
| Dividend Distribution Tax | – | – |
| Net cash (used in) / generated from financing activities (C) | 133.57 | 3.84 |
| D.NET INCREASE IN CASH AND CASH EQUIVALENTS (D)=(A+B+C) | 24.49 | (1.72) |
| Cash and cash equivalents at the beginning of the year | 0.83 | 2.55 |
| Cash and cash equivalents at the end of the year | 25.32 | 0.83 |
| Components of cash and cash equivalents | ||
| Cash and cheques on hand | 0.07 | 0.38 |
| With Scheduled Banks | ||
| – in Current Account | 25.25 | 0.45 |
| – in Term Deposit Accounts | ||
| 25.32 | 0.83 |
| Sr. No. | Details of the party (listed entity / subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Value of the related party transaction as approved by the audit committee | Value of the related party transaction ratified by the audit committee | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments (Name) | PAN (counterparty) | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/issuance of debt/any other etc.) | Cost | Tenure | Nature (loan/advance/inter-corporate deposit/investment) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (end-usage) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Saptak Chem And Business Limited | Krishna Bhavsar | Company Secretary Remuneration | NA | NA | 1.90 | Nil | Nil | Krishna Bhavsar | AMRPA2874M | Company Secretary | NA | NA | NA | NA | NA | NA | NA | NA | NA | NA |
| 2 | Saptak Chem And Business Limited | AYUSH VINOD KUMAR TATED | Managing Director Loan | NA | NA | 0.27 | Nil | 0.27 | AYUSH VINOD KUMAR TATED | BQHPT7745M | Managing Director | NA | NA | NA | NA | NA | NA | NA | NA | NA | NA |
| Total | 2.17 |