ISHAAN INFRASTRUCTURES AND SHELTERS LIMITED — Quarter ended 31st March, 2026 (Audited)
| Particulars | Year ended 31st March, 2026 | Year ended 31st March, 2025 |
|---|---|---|
| Cash flow from operating activities: | ||
| Profit / (Loss) for the year | -23.54 | 1.70 |
| Adjustment for : | ||
| Difference of Provision and payment of Expenses | 0.00 | 0.00 |
| Interest and Finance Charges | 0.00 | 0.04 |
| Depreciation (Including adjusted to General Reserve) | 0.53 | 0.29 |
| Interest Income | 0.00 | -15.61 |
| Earlier Year tax write off | 0.00 | -5.24 |
| -23.00 | -18.82 | |
| Working Capital Adjustments : | ||
| (Increase) / decrease in trade receivables | 0.00 | 24.94 |
| (Increase) / decrease in inventories | 0.00 | 0.00 |
| (Increase) / decrease in other current asset | 30.17 | -3.35 |
| (Increase) / decrease in other non current asset | 0.48 | 0.00 |
| Increase / (decrease) in trade payables | 0.00 | 10.85 |
| Increase / (decrease) in Short term borrowings | 0.00 | -9.71 |
| Increase / (decrease) in other current liability | -7.26 | -16.12 |
| Increase / (decrease) in provisions | 0.38 | 0.00 |
| Cash Generated From operating activities | 0.77 | (12.23) |
| Income tax paid (net) | – | – |
| Net cash used in operating activities (A) | 0.77 | (12.23) |
| Cash flow from investing activities: | ||
| Interest Received | 0.00 | 15.61 |
| Profit on sale of fixed assets | 0.00 | 0.00 |
| Proceeds on maturity of Fixed Deposits | 0.00 | 0.00 |
| Investment in Fixed Deposits / Shares | 0.00 | 0.00 |
| Sale Proceeds from sale of Fixed Assets | 0.00 | 0.00 |
| Capital expenditure on fixed assets, including capital advances | 0.00 | -0.85 |
| Net cash from investing activities (B) | 0.00 | 14.76 |
| Cash flow from financing activities: | ||
| Interest and Finance Charges paid | 0.00 | -0.04 |
| Repayment of long-term borrowings | 0.00 | -2.57 |
| Net cash used in financing activities (C) | 0.00 | -2.61 |
| Net Increase / (Decrease) in Cash and Cash Equivalents (A+B+C) | 0.77 | (0.08) |
| Add : Cash and Cash Equivalents balance as at beginning of the year | 0.44 | 0.52 |
| Cash and Cash Equivalents as at end of the year | 1.21 | 0.44 |
| Particulars | As at 31st March, 2026 Audited | As at 31st March, 2025 Audited |
|---|---|---|
| ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, Plant and Equipment | 0.56 | 1.09 |
| (b) Financial assets | ||
| (i) Others | 0.00 | 0.48 |
| (c) Deferred Tax Assets | 7.21 | 9.17 |
| (d) Other non-current assets | ||
| (2) Current assets | ||
| (a) Inventories | ||
| (b) Financial assets | ||
| (i) Trade receivables | 12.92 | 12.92 |
| (ii) Cash and cash equivalents | 1.21 | 0.44 |
| (iii) Bank balances other than (ii) above | ||
| (c) Other current assets | 655.16 | 685.33 |
| Total Assets | 677.06 | 709.43 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| (a) Equity share capital | 647.46 | 647.46 |
| (b) Other equity | -4.23 | 21.27 |
| LIABILITIES | ||
| (1) Non-current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 0.00 | 0.00 |
| (ii) Trade payables | ||
| (iii) Other financial liabilities (other than those specified in (b) below, to be specified) | ||
| (b) Provisions | ||
| (c) Deferred tax liabilities (Net) | ||
| (f) Other non-current liabilities | ||
| (2) Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 0.00 | 0.00 |
| (ii) Trade payables | ||
| Total outstanding dues of micro enterprises and small enterprises | ||
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 16.72 | 16.72 |
| (b) Other current liabilities | 16.73 | 23.98 |
| (c) Provisions | 0.38 | 0.00 |
| Total Equity and Liabilities | 677.06 | 709.43 |
| Sr. No. | Particulars | Quarter ended 31.03.26 Audited | Quarter ended 31.12.25 Unaudited | Year ended 31.03.2025 Audited | Year ended 31.03.2026 Audited | Year ended 31.03.2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| (a) | Net sales/income from operations | – | – | – | – | 19.50 |
| (b) | Other Operating Income | – | – | – | – | – |
| (c) | Other income | – | – | 1.01 | – | 16.67 |
| Total income from operations (net) | – | – | 1.01 | – | 36.17 | |
| 2 | Expenses | |||||
| (a) | Cost of Material Consumed | – | – | – | – | – |
| (b) | Purchase of Stock-in-Trade | – | – | – | – | – |
| (c) | Changes in Inventories of Finished Goods, Work-in-Progress and stock-in-trade | – | – | – | – | – |
| (d) | Employee benefits expense | 0.57 | 3.95 | 2.00 | 17.62 | |
| (e) | Finance Costs | – | – | – | 0.04 | |
| (f) | Depreciation & amortization expenses | 0.13 | 0.13 | 0.18 | 0.53 | 0.29 |
| (g) | Other Expenses | 8.46 | 4.20 | 6.15 | 21.00 | 16.52 |
| Total Expenses (a+b+c+d+e+f+g) | 8.59 | 4.90 | 10.28 | 23.54 | 34.47 | |
| 3 | Profit before Tax (1-2) | (8.59) | (4.90) | (9.27) | 23.54 | 1.70 |
| 4 | Tax Expenses | |||||
| Current Tax | – | – | 5.24 | – | 5.24 | |
| Earlier’s Year Tax | – | – | – | – | – | |
| Deferred Tax | 1.97 | – | 0.84 | 1.97 | 2.30 | |
| Total Tax (i+ii) | 1.97 | – | 6.08 | 1.97 | 7.54 | |
| 5 | Profit for the period (3-4) | (10.56) | (4.90) | (15.35) | (25.50) | (5.84) |
| 6 | Other Comprehensive Income | – | – | – | – | – |
| 7 | Total comprehensive income for the period (5+6) (Comprising Profit/(Loss) and other Comprehensive income for the period) | (10.56) | (4.90) | (15.35) | (25.50) | (5.84) |
| 8 | Paid-up Equity share Capital – Face Value of ` 10 each | 647.46 | 647.46 | 647.46 | 647.46 | 647.46 |
| 9 | Earning per equity share (EPS) in ` (not Annualised) | |||||
| BASIC | (0.16) | (0.08) | (0.24) | (0.39) | (0.09) | |
| DILUTED | (0.16) | (0.08) | (0.24) | (0.39) | (0.09) |