Trio Mercantile & Trading Limited — Quarter and Year Ended 31st March, 2026
| Particulars | Quarter Ended | Year Ended | Previous Year Ended |
|---|---|---|---|
| 31-Mar-26 Audited | 31-Dec-25 Unaudited | 31-Mar-25 Audited | |
| 1. Revenue from Operations | 126.605 | 62.719 | 8.330 |
| 2. Other Income | 22.990 | 19.130 | 14.880 |
| 3. Total Revenue (1+2) | 149.595 | 81.849 | 23.210 |
| 4. Expenses | |||
| (a) Cost of Materials consumed | – | – | – |
| (b) Purchase of stock-in-trade | 123.166 | 61.348 | 8.120 |
| (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.137 | 1.435 | 2.110 |
| (d) Employee benefits expense | 3.921 | 4.290 | 4.360 |
| (e) Depreciation and amortisation expense | 0.083 | 0.086 | 0.080 |
| (f) Finance Cost | 3.480 | 0.225 | 0.230 |
| (g) Other expenses | 6.507 | 22.248 | 4.000 |
| Total Expenses | 137.295 | 89.632 | 18.900 |
| 5. Profit / (Loss) from before exceptional items | 12.301 | (7.783) | 4.310 |
| 6. Exceptional Items | – | 9.930 | – |
| 7. Profit / (Loss) before tax (5-6) | 12.301 | (17.713) | 4.310 |
| 8. Tax Expenses | |||
| (1) Current Tax | – | – | 0.060 |
| (2) Deferred Tax | 0.115 | – | – |
| (3) Tax pertaining to earlier years | 3.873 | – | – |
| 9. Profit / (Loss) from Continuing | 8.312 | (17.713) | 4.250 |
| 10. Profit / (Loss) from discontinuing | – | – | – |
| 11. Tax Expenses of discontinuing | – | – | – |
| 12. Profit / (Loss) from discontinuing Operation (After Tax) | – | – | – |
| 13. Net Profit / (Loss) for the period (9+12) | 8.312 | (17.713) | 4.250 |
| 14. Other Comprehensive Income | |||
| A. (i) Items that will not be reclassified to profit or loss | – | – | – |
| (ii) Income tax relating to items that will not be reclassified to profit or loss | – | – | – |
| B. (i) Items that will be reclassified to profit | – | – | – |
| (ii) Income tax relating to items that will be reclassified to profit or loss | – | – | – |
| Description | Column 1 | Column 2 | Column 3 | Column 4 | Column 5 |
|---|---|---|---|---|---|
| 15. Total Comprehensive Income for the period (13+14) (Comprising profit/ (loss) and other) | 8.312 | (17.713) | 4.250 | (5.364) | (5.420) |
| 16. Earnings Per Share (for discontinued &) | |||||
| (a) Basic | 0.012 | (0.026) | 0.006 | (0.008) | (0.008) |
| (b) Diluted | 0.012 | (0.026) | 0.006 | (0.008) | (0.008) |
| Particulars | As At 31ST March, 2026 | As At 31ST March, 2025 |
|---|---|---|
| Audited | Audited | |
| Assets | ||
| (1) Non-current assets | ||
| (a) Property, plant and equipment | 1.905 | 2.115 |
| (b) Capital work-in-progress | – | – |
| (c) Investment Property | – | – |
| (d) Financial assets | ||
| (i) Investments | – | – |
| (ii) Loans | 934.980 | 899.262 |
| (iii) Deposit | 989.435 | 1158.073 |
| (e) Deferred tax assets | 0.138 | 0.253 |
| (f) Other non-current assets | – | – |
| Total Non-current assets | 1926.458 | 2059.703 |
| (2) Current assets | ||
| (a) Inventories | 24.811 | 26.146 |
| (b) Financial assets | ||
| (i) Trade receivables | – | – |
| (ii) Cash and cash equivalents | 18.643 | 39.542 |
| (iii) Bank balances other than (iv) Loans | – | 616.393 |
| (v) Others | 19.337 | 20.047 |
| (c) Other current assets | – | – |
| Total current assets | 998.727 | 702.129 |
| Total Assets | 2925.185 | 2761.832 |
| Equity and Liabilities | ||
| (1) Equity | ||
| (a) Equity Share Capital | 1358.732 | 1358.732 |
| (b) Other Equity | 1021.825 | 1027.189 |
| Total Equity | 2380.557 | 2385.921 |
| (2) Non-Current Liabilities | ||
| (a) Financial Liabilities | ||
| Borrowings | 150.397 | 11.658 |
| (b) Provisions | – | – |
| (c) Deferred tax liabilities (Net) | – | – |
| (d) Non-current tax liabilities (net) | – | – |
| Total non-current liabilities | 150.397 | 11.658 |
| (4) Current Liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | – | – |
| (ii) Trade payables | 48.218 | – |
| (iii) Other financial liabilities | 346.012 | 364.253 |
| (iv) Sundry Creditors | – | – |
| (b) Other current liabilities | – | – |
| (c) Provisions | – | – |
| Total current liabilities | 394.230 | 364.253 |
| Total equity and liabilities | 2925.185 | 2761.832 |
| PARTICULARS | For the Year Ended 31st March 2026 | For the Year Ended 31st March 2025 |
|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit /(Loss) before tax and Extra Ordinary items | (1.38) | (5.37) |
| Adjustment for:- | ||
| Interest Income | (77.65) | (71.69) |
| Finance Cost | 4.15 | 0.90 |
| Dividend Received | (1.29) | (0.01) |
| Depreciation | (0.34) | 0.26 |
| Loss on Sale of Asset | 0.07 | – |
| Refundable Income Tax Written off as per Rectified Order | (3.87) | – |
| OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES | (80.30) | (75.91) |
| Adjustment for:- | ||
| (Increase)/decrease Trade and other receivables | – | 0.00 |
| Increase/(decrease) Trade Payables | 48.22 | 83.59 |
| Increase/(decrease) Other Current Liabilities | (18.24) | 0.00 |
| (Increase)/decrease in Inventories | 1.34 | (5.16) |
| (Increase)/decrease Others Current Assets | 0.71 | 64.84 |
| (Increase)/decrease Loans & Advances | (319.54) | – |
| CASH GENERATED FROM OPERATIONS | (367.82) | 67.36 |
| Direct Taxes Paid | – | – |
| Last Year Direct Taxes Paid | ||
| I NET CASH FLOW FROM OPERATING ACTIVITIES | (367.82) | 67.36 |
| B CASH FLOW FROM INVESTING ACTIVITIES | ||
| Loan Received / (Given) | 132.92 | (59.26) |
| (Purchase)/Sale of Fixed Assets | 0.48 | (1.37) |
| Interest Received | 77.65 | 71.69 |
| Dividend Received | 1.288 | 0.01 |
| II NET CASH USED IN INVESTING ACTIVITIES | 212.34 | 11.08 |
| C CASH FLOW FROM FINANCING ACTIVITIES | ||
| Loans Taken/ (Repaid) (Net) | 138.74 | (43.19) |
| Repayment of Financial Liability/Lease | – | 0.00 |
| Adjustment in Profit & Loss | – | (6.29) |
| Interest Paid | (4.15) | (0.90) |
| III NET CASH USED IN FINANCING ACTIVITIES | 134.58 | (50.38) |
| NET INCREASE/(DECREASE) IN CASH OR CASH EQUIVALENTS (I + II + III) | (20.90) | 28.06 |
| Add:- CASH & CASH EQUIVALENTS AS AT BEGINNING | 39.54 | 11.48 |
| CLOSING BALANCE OF CASH & CASH EQUIVALENTS (Refer Note 8) | 18.64 | 39.54 |