IEC EDUCATION LIMITED — Financial year ended March 31, 2026 (Quarter ended March 31, 2026; comparative periods shown)
Standalone Statement of Profit and Loss for the year ended 31 March 2026 (Rupees in Lacs)
| SL.No. | Particulars | Quarter ended 31-Mar-26 Audited | 31-Dec-25 Unaudited | 31-Mar-25 Audited | Year Ended 2026-03-31 Audited | 2025-03-31 Audited |
|---|---|---|---|---|---|---|
| I | REVENUE FROM OPERATIONS | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| II | Other income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| III | Total Income (I + II) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| IV | EXPENSES | |||||
| i | Cost of materials consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| ii | Excise duty | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| iii | Purchases of stock-in-trade | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| iv | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| v | Employee benefit expense | 2.35 | 1.95 | 1.29 | 8.62 | 6.94 |
| vi | Finance cost | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| vii | Depreciation and amortisation expense | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| viii | Other expenses | 14.47 | 5.07 | 5.51 | 22.70 | 18.54 |
| IX | Misc expenses (Balances written off) | 158.79 | 0.00 | 0.00 | 158.79 | 0.00 |
| IV | Total expenses (IV) | 175.60 | 7.02 | 6.79 | 190.10 | 25.48 |
| V | {Profit / (loss) before exceptional items and tax (III-IV)} | (175.60) | (7.02) | (6.79) | (190.10) | (25.48) |
| VI | Exceptional items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| VII | Profit/(loss) before tax (V-VI) | (175.60) | (7.02) | (6.79) | (190.10) | (25.48) |
| Exceptional Item: Impairment Losses | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| VIII | Tax Expenses: | |||||
| Current tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Deferred tax expense /(Reversal of Deferred Tax) | 60.18 | 0.00 | 0.00 | 60.18 | 0.00 | |
| IX | Profit/(Loss) for the year | (235.78) | (7.02) | (6.79) | (250.29) | (25.48) |
| Exceptional Item: Impairment Losses | (3.05) | 0.00 | 0.00 | (3.05) | 0.00 | |
| X | Other Comprehensive Income/Loss | |||||
| A (i) Items that will not be reclassified to profit or loss | 0 | 0 | 0 | 0 | 0 | |
| B (ii) Income tax relating to items that will not be reclassified to profit or loss | 0 | 0 | 0 | 0 | 0 | |
| XI | Total Comprehensive Income/(Loss) | (238.83) | (7.02) | (6.79) | (253.33) | (25.48) |
| XII | Number of Equity Shares | 152.6 | 152.6 | 152.6 | 152.6 | 152.6 |
| XIII | Earnings per equity share (of Rs 10/- each) | |||||
| Basic (Rs) | -1.55 | -0.05 | -0.04 | -1.66 | -0.17 | |
| Diluted (Rs) | -1.55 | -0.05 | -0.04 | -1.66 | -0.17 |
Standalone Statement of Assets and Liabilities for Companies 31.03.2026 (Rupees in Lacs)
| Particulars | Year Ended 31.03.2026 | Year Ended 31.03.2025 |
|---|---|---|
| ASSETS | ||
| NON-CURRENT ASSETS | ||
| PROPERTY, PLANT AND EQUIPMENT | 0.00 | 0.00 |
| CAPITAL WORK-IN-PROGRESS | 0.00 | 0.00 |
| GOODWILL | 0.00 | 0.00 |
| INTANGIBLE ASSETS | 0.00 | 0.00 |
| FINANCIAL ASSETS | 0.00 | 0.00 |
| – INVESTMENTS | 39.53 | 42.58 |
| – LOANS | ||
| – OTHER FINANCIAL ASSETS | 70.27 | 95.84 |
| CURRENT TAX ASSETS (NET) | 0.00 | 60.18 |
| OTHER NON-CURRENT ASSETS | ||
| TOTAL NON CURRENT ASSETS | 109.80 | 198.60 |
| CURRENT ASSETS | ||
| INVENTORIES | 0.00 | 0.00 |
| FINANCIAL ASSETS | 0.00 | 0.00 |
| – INVESTMENTS | 0.00 | 0.00 |
| – TRADE RECEIVABLES | 292.15 | 590.90 |
| – CASH AND CASH EQUIVALENTS | 1.26 | 0.00 |
| – LOANS | 0.00 | 0.00 |
| – OTHER FINANCIAL ASSETS | 2,404.76 | 2,134.51 |
| OTHER CURRENT ASSETS | 0.00 | 0.00 |
| TOTAL CURRENT ASSETS | 2,698.17 | 3,026.15 |
| TOTAL ASSETS | 2,807.97 | 3,224.75 |
| A ‘ EQUITY AND LIABILITIES | ||
| SHAREHOLDERS’ FUNDS:- | ||
| EQUITY SHARE CAPITAL | 1,526.00 | 1,526.00 |
| OTHER EQUITY | 1,242.92 | 1,491.66 |
| TOTAL | 2,768.92 | 3,017.66 |
| 2. SHARE APPLICATION MONEY | 0.00 | 0.00 |
| 3. NON-CURRENT LIABILITIES | 0.00 | 0.00 |
| NON-CURRENT LIABILITIES | 0.00 | 0.00 |
| FINANCIAL LIABILITIES | 0.00 | 0.00 |
| – BORROWINGS | 0.00 | 0.00 |
| PROVISIONS | 0.00 | 0.00 |
| DEFERRED TAX LIABILITIES (NET) | 0.00 | 0.00 |
| TOTAL NON CURRENT LIABILITIES | 0.00 | 0.00 |
| CURRENT LIABILITIES | ||
| FINANCIAL LIABILITIES | ||
| – BORROWINGS | 0.00 | 168.19 |
| – TRADE PAYABLES | 6.83 | 6.69 |
| – OTHER FINANCIAL LIABILITIES | ||
| OTHER CURRENT LIABILITIES | 31.45 | 31.84 |
| PROVISIONS | 0.77 | 0.38 |
| CURRENT TAX LIABILITIES (NET) | ||
| TOTAL CURRENT LIABILITIES | 39.04 | 207.09 |
| TOTAL LIABILITIES | 39.04 | 207.09 |
| TOTAL EQUITY AND LIABILITIES | 2,807.97 | 3,224.75 |
Standalone Cash flow statement for the Year ended March 31, 2026 (Rs (in lacs))
| PARTICULARS | 31 March 2026 Year ended Rs (in lacs) | 31 March 2025 Year ended Rs (in lacs) |
|---|---|---|
| A. Cash flow from operating activities | ||
| Profit/(Loss) before tax | (190.10) | (25.48) |
| Adjustments for: | ||
| Depreciation and amortisation | 0.00 | 0.00 |
| Loss on sale / discard of fixed assets (net) | 0.00 | 0.00 |
| Interest expense | 0.00 | 0.00 |
| – Impairment Losses (non-cash) | -3.05 | 0.00 |
| – Deferred tax reversal (non-cash) | -60.18 | 0.00 |
| Operating profit before working capital changes | (253.33) | (25.48) |
| Movements in working capital: | ||
| Increase in trade/other receivables | 298.73 | 0.00 |
| (Increase)/decrease in inventories | 0.00 | 0.00 |
| Increase in other current and non-current financial assets | 29.76 | 22.01 |
| Increase in other current and non-current assets, financial assets | 0.00 | – |
| Increase in other current and non-current financial liabilities | 25.57 | – |
| Increase in other current and non-current liabilites | (0.39) | (0.47) |
| Increase in current and non-current provisions | 0.40 | (1.06) |
| Increase/(decrease) in trade payables | 0.14 | 3.34 |
| Cash flow from operating activities post working capital changes | 100.86 | (1.66) |
| Income tax paid Net (Reversal of Deferred Tax) | 60.18 | 0.00 |
| Net cash from operating activities | 161.05 | (1.66) |
| B. Cash flows from investing activities | ||
| Increase/(Decrease) in Investment | 3.05 | 0.00 |
| Sale of property, plant and equipment (including capital work-in-progress) | 0.00 | 0.00 |
| Proceeds from sale property, plant and equipment | 0.00 | 0.00 |
| Net flow from investing activities | 3.05 | 0.00 |
| C. Cash flows from financing activities | ||
| Miscellaneous expenses paid during the year | 0.00 | 0.00 |
| Receipt of borrowings (Long term) | 0.00 | 0.00 |
| Repayment of borrowings (Long term) | (168.19) | 0.00 |
| Movement in borrowings (Short term) | 0.00 | 0.00 |
| Interest paid | 0.00 | 0.00 |
| Proceeds forfeited from issuance of share capital | 4.60 | 0.00 |
| Share issue expenses | 0.00 | 0.00 |
| Net cash used in financing activities | (163.59) | 0.00 |
| Net increase in cash and cash equivalents (A + B + C) | 0.52 | (1.66) |
| Cash and cash equivalents at the beginning of the year | 0.74 | 2.40 |
| Cash and cash equivalents at the end of the year | 1.26 | 0.74 |
| Cash and cheques on hand | 0.67 | 0.03 |
| With banks – on current account | 0.59 | 0.71 |
| Cash credit facilities from banks (bank overdrafts) | ||
| Total Cash and cash equivalents | 1.26 | 0.74 |
Consolidated Statement of Profit and Loss for the year ended 31 March 2026 (Rupees in Lacs)
| SL.No. | Particulars | Quarter ended for 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | 31-Mar-25 (Audited) | 31-03-2026 (Audited) | 31-03-2025 (Audited) |
|---|---|---|---|---|---|---|
| I | REVENUE FROM OPERATIONS | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| II | Other income | 0.00 | 0.00 | 0.15 | 0.00 | 0.15 |
| III | Total Income (I + II) | 0.00 | 0.00 | 0.15 | 0.00 | 0.15 |
| IV | EXPENSES | |||||
| i | Cost of materials consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| ii | Excise duty | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| iii | Purchases of stock-in-trade | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| iv | Changes in inventories of finished goods | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| v | Employee benefit expense | 2.70 | 1.95 | 1.62 | 9.32 | 7.65 |
| vi | Finance cost | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| vii | Depreciation and amortisation expense | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| viii | Other expenses | 15.23 | 5.07 | 6.75 | 23.24 | 19.78 |
| IX | Misc Expenses (Balances written off) | 158.79 | 0.00 | 0.00 | 158.79 | 0.00 |
| IV | Total expenses (IV) | 176.72 | 7.02 | 8.37 | 191.34 | 27.44 |
| V | {Profit / (loss) before exceptional items and tax (III-IV)} | (176.72) | (7.02) | (8.22) | (191.34) | (27.29) |
| VI | Exceptional items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| VII | Profit/(loss) before tax (V-VI) | (176.72) | (7.02) | (8.22) | (191.34) | (27.29) |
| VIII | Tax Expenses: | |||||
| Current tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | |
| Deferred tax | 60.18 | 0.00 | 0.00 | 60.18 | 0.00 | |
| IX | Profit for the year | (236.90) | (7.02) | (8.22) | (251.53) | (27.29) |
| Minority Interest | (0.88) | 0.00 | (0.88) | (0.59) | (0.88) | |
| X | Other Comprehensive Income | (236.01) | (7.02) | (7.33) | (250.94) | (26.40) |
| A (i) Items that will not be reclassified to profit or loss | 0 | 0 | 0 | 0 | 0 | |
| B (ii) Income tax relating to items that will not be reclassified to profit or loss | 0 | 0 | 0 | 0 | 0 | |
| XI | Total Comprehensive Income | (236.90) | (7.02) | (8.22) | (250.94) | (26.40) |
| XII | Number of Equity Shares | 152.6 | 152.6 | 152.6 | 152.6 | 152.6 |
| XIII | Earnings per equity share (of Rs 10/- each) | |||||
| Basic (Rs) | (1.6) | (0.05) | (0.1) | (1.65) | (0.18) | |
| Diluted (Rs) | (1.6) |