FERVENT SYNERGIES LIMITED — Quarter & Year ended 31/03/2026 (Standalone/Ind AS)
| Particulars | 3 months ended (31/03/2026) Audited | Preceding 3 months ended (31/12/2025) Unaudited | Corresponding 3 months ended in the previous year (31/03/2025) Audited | Year ended (31/03/2026) Audited | Year ended (31/03/2025) Audited |
|---|---|---|---|---|---|
| 1. Income | |||||
| Revenue from operations | 520.06 | 978.05 | 539.65 | 1,634.76 | 3,245.85 |
| Other Income | 1.15 | – | – | 1.15 | 0.24 |
| Total Income | 521.21 | 978.05 | 539.65 | 1,635.92 | 3,246.09 |
| 2. Expenses | |||||
| a. Cost of materials consumed | – | – | – | – | – |
| b. Purchase of stock-in-trade | 110.61 | 1,034.80 | 41.51 | 1,145.41 | 2,853.13 |
| c. Changes in inventories of finished goods, WIP and stock-in-trade | 297.20 | (297.20) | 431.01 | – | – |
| d. Employees benefits expense | 11.14 | 12.31 | 11.11 | 46.98 | 44.30 |
| e. Finance Costs | 0.72 | – | – | 0.72 | 0.02 |
| f. Depreciation and amortisation expense | 1.96 | 0.90 | 0.79 | 4.68 | 3.80 |
| g. Other expenses | 10.84 | 13.53 | 5.71 | 54.63 | 49.97 |
| Total Expenses | 432.47 | 764.35 | 490.13 | 1,252.41 | 2,951.21 |
| 3. Total profit before exceptional items and tax | 88.74 | 213.70 | 49.52 | 383.50 | 294.88 |
| 4. Exceptional items | – | – | – | – | – |
| 5. Total profit before tax | 88.74 | 213.70 | 49.52 | 383.50 | 294.88 |
| 6. Tax expense | |||||
| Current tax | – | – | – | – | – |
| Deferred tax | 1.91 | 0.15 | (0.06) | 1.50 | (0.48) |
| Total Tax expenses | 1.91 | 0.15 | (0.06) | 1.50 | (0.48) |
| 7. Prior periods’ tax adjustments | – | – | – | – | – |
| 8. Net Profit Loss for the period from continuing operations | 86.83 | 213.55 | 49.58 | 382.00 | 295.36 |
| 9. Profit (loss) from discontinued operations before tax | – | – | – | – | – |
| 10. Tax expense of discontinued operations | – | – | – | – | – |
| 11. Net profit (loss) from discontinued operation | – | – | – | – | – |
| 12. Share of profit (loss) of associates and joint ventures accounted for using equity method | – | – | – | – | – |
| 13. Total profit (loss) for period | 86.83 | 213.55 | 49.58 | 382.00 | 295.36 |
| 14. Other comprehensive income net of taxes | – | – | – | – | – |
| Total other comprehensive income, net of income tax | – | – | – | – | – |
| 15. Total Comprehensive Income for the period | 86.83 | 213.55 | 49.58 | 382.00 | 295.36 |
| 16. Details of equity share capital | |||||
| Paid up equity share capital | 5,000.00 | 5,000.00 | 4,375.00 | 5,000.00 | 4,375.00 |
| Face value of equity share capital | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 |
| 17 Reserves excluding Revaluation Reserve | – | – | – | 714.93 | 332.93 |
| 18 (i). Earnings Per Share for continuing operations | |||||
| a) Basic / Diluted | 0.17 | 0.43 | 0.11 | 0.76 | 0.68 |
| 18 (ii). Earnings Per Share for discontinued operations | |||||
| a) Basic / Diluted | – | – | – | – | – |
| 18 (iii). Earnings Per Share for continuing & discontinued operations | |||||
| a) Basic / Diluted | 0.17 | 0.43 | 0.11 | 0.76 | 0.68 |
| Particulars | 3 months ended (31/03/2026) Audited | Preceding 3 months ended (31/12/2025) Unaudited | Corresponding 3 months ended in the previous year (31/03/2025) Audited | Year ended (31/03/2026) Audited | Year ended (31/03/2025) Audited |
|---|---|---|---|---|---|
| 1. Segment Revenue (Income) | |||||
| Foods Business Division | 447.81 | 906.15 | 479.65 | 1,353.96 | 3,065.35 |
| Finance Business Division | 72.25 | 71.90 | 60.00 | 280.80 | 180.50 |
| Other Corporate / Unallocated | 1.15 | ||||
| Total Segment Revenue | 520.06 | 978.05 | 539.65 | 1,635.92 | 3,245.85 |
| Less: Inter segment revenue | |||||
| Total income | 520.06 | 978.05 | 539.65 | 1,635.92 | 3,245.85 |
| Particulars | 3 months ended (31/03/2026) Audited | Preceding 3 months ended (31/12/2025) Unaudited | Corresponding 3 months ended in the previous year (31/03/2025) Audited | Year ended (31/03/2026) Audited | Year ended (31/03/2025) Audited |
|---|---|---|---|---|---|
| 2. Segment Result | |||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||
| Foods Business Division | 40.01 | 168.55 | 11.06 | 208.52 | 212.23 |
| Finance Business Division | 70.75 | 71.65 | 59.78 | 278.58 | 176.83 |
| Total Segment Profit before tax | 110.76 | 240.20 | 70.84 | 487.10 | 389.05 |
| i. Finance cost | 0.72 | 0.02 | 0.72 | 0.02 | |
| ii. Other Unallocable Expenditure net off Unallocable income | 21.29 | 26.50 | 21.28 | 102.88 | 94.15 |
| Profit before tax | 88.75 | 213.70 | 49.54 | 383.50 | 294.88 |
| Particulars | 3 months ended (31/03/2026) Audited | Preceding 3 months ended (31/12/2025) Unaudited | Corresponding 3 months ended in the previous year (31/03/2025) Audited | Year ended (31/03/2026) Audited | Year ended (31/03/2025) Audited |
|---|---|---|---|---|---|
| 3. Capital Employed (Segment Asset – Segment Liabilities) | |||||
| Foods Business Division | 1.25 | (479.00) | 2.92 | 1.25 | 2.92 |
| Finance Business Division | 5,621.11 | 5,978.59 | 4,821.08 | 5,621.11 | 4,821.08 |
| Other Corporate / Unallocated | 92.57 | 128.50 | 40.19 | 92.57 | 40.19 |
| Total capital employed | 5,714.93 | 5,628.09 | 4,864.19 | 5,714.93 | 4,864.18 |
| Particulars | 31.03.2026 (Audited) |
|---|---|
| ASSETS | |
| 1) Non-current assets | |
| Property, plant & equipment | 146.96 |
| Non-current investment properties | 703.03 |
| Non-current financial assets | |
| Other non-current financial assets | 0.45 |
| Total non-current financial assets | 0.45 |
| Total non-current assets | 850.44 |
| 2) Current assets | |
| Inventories | – |
| Current financial assets | |
| Cash & cash equivalents | 29.04 |
| Loans & advances | 4,900.00 |
| Total current financial assets | 4,929.04 |
| Income tax assets (net) | 29.36 |
| Total current assets | 4,958.40 |
| TOTAL ASSETS | 5,808.84 |
| EQUITY & LIABILITIES | |
| 1) Equity | |
| Equity share capital | 5,000.00 |
| Other equity | 714.93 |
| Total equity | 5,714.93 |
| 2) Liabilities | |
| Non-current liabilities | |
| Borrowings, non-current | 61.49 |
| Provisions | 3.33 |
| Deferred tax liabilities (net) | 6.71 |
| Total non-current liabilities | 71.53 |
| Current liabilities | |
| Borrowings, current | 7.89 |
| Other current financial liabilities | 10.45 |
| Provisions | 4.04 |
| Total current liabilities | 22.38 |
| Total liabilities | 93.91 |
| TOTAL EQUITY & LIABILITIES | 5,808.84 |
