OMEGA AG-SEEDS (PUNJAB) LIMITED — Quarter and year ended 31 March 2026
| Particulars | Quarter ended 31/03/2026 (Audited) | Quarter ended 31/12/2025 (unaudited) | Quarter ended 31/03/2025 (Audited) | Year ended 31/03/2026 (Audited) | Year ended 31/03/2025 (Audited) |
|---|---|---|---|---|---|
| I Income | |||||
| Revenue from operations | 405.8 | 165.07 | – | 570.86 | – |
| Other income | 35.00 | – | 56.32 | 35.00 | 57.82 |
| Total Revenue (I+II) | 440.79 | 165.07 | 56.32 | 605.86 | 57.82 |
| II Expenses | |||||
| Cost of materials consumed | – | – | – | – | – |
| Purchases of Stock-in-Trade | 392.13 | 154.31 | – | 546.44 | – |
| Change of Inventory | – | – | – | – | – |
| Employee benefits expense | 0.75 | 0.50 | 0.75 | 3.00 | 2.67 |
| Finance costs | (0.00) | (0.0) | – | – | – |
| Depreciation and amortization expense | – | – | – | – | – |
| Other expenses | 15.88 | 2.58 | (2.85) | 21.46 | 20.55 |
| Total expenses | 408.76 | 157.39 | -2.10 | 570.90 | 23.22 |
| III | |||||
| Profit before Exceptional items and tax | 32.04 | 7.68 | 58.43 | 34.96 | 34.61 |
| Exceptional Items | |||||
| Profit / (Loss) before tax | 32.04 | 7.68 | 58.43 | 34.96 | 34.61 |
| IV Tax expense: | |||||
| Current tax | – | – | – | ||
| Deferred tax | – | – | – | ||
| Profit/(loss) for the period from continuing operations | – | – | – | – | – |
| Profit/(loss) from discontinued operations | |||||
| Tax expense of discontinued operations | |||||
| Profit/(loss) from Discontinued operations (After tax) | |||||
| V Profit/(loss) for the year | 32.04 | 7.68 | 58.43 | 34.96 | 34.61 |
| 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 or Loss | |||||
| (ii) Income tax relating to items that will be reclassified to Profit or Loss | |||||
| Total Comprehensive Income for the period (Comprising Profit / (Loss)) and Other Comprehensive Income for the period | |||||
| VI Earnings per Equity Share – Basic and Diluted | 0.41 | 0.10 | 0.74 | 0.44 | 0.44 |
| Particulars | Notes | (Rs. In lakhs) As at 31 March, 2026 Audited | (Rs. In lakhs) As at 31 March, 2025 Audited |
|---|---|---|---|
| I. ASSETS | |||
| (1) Non-Current Assets | |||
| (a) Property, Plant and Equipment | – | – | |
| (b) Capital Work-In-Progress | – | – | |
| (c) Intangible Assets | – | – | |
| (d) Financial Assets | – | – | |
| (i) Non-Current Investments | – | – | |
| (ii) Trade and Other Receivables | – | – | |
| (iii) Other financial assets | – | – | |
| (d) Deferred Tax Assets (Net) | – | – | |
| (e) Other Non-Current Assets | – | – | |
| Non-Current Assets | – | – | |
| (2) Current Assets | |||
| (a) Inventories | – | – | |
| (b) Financial Assets | |||
| (i) Investments | – | – | |
| (ii) Trade and Other Receivables | 3 | 83.18 | – |
| (iii) Cash and Cash Equivalents | 4 | 1.06 | 0.99 |
| (iv) Other financial assets | 5b | – | 31.00 |
| (c) Other Current Assets | 6b | 7.56 | 6.44 |
| Current Assets | 91.81 | 38.43 | |
| Total Assets | 91.81 | 38.43 | |
| I. EQUITY AND LIABILITIES | |||
| (1) Equity | |||
| (a) Share Capital | 7 | 790.40 | 790.40 |
| (b) Other Equity | 8 | -782.09 | -817.06 |
| (c) Share warrants application money pending allotment | |||
| Equity | 8.31 | -26.66 | |
| (2) Non-Current Liabilities | |||
| (a) Financial Liabilities | |||
| (i) Long Term Borrowings | 9a | 50.65 | – |
| (ii) Loans (Liability) | |||
| (b) Provisions | |||
| (c) Deferred Tax Liabilities (Net) | |||
| (d) Other Non-current Liabilities | |||
| Non-Current Liabilities | 50.65 | – | |
| (3) Current Liabilities | |||
| (a) Financial Liabilities | |||
| – Short term Borrowings | 9b | 2.85 | 40.75 |
| Description | Ref | Amount (Column 1) | Amount (Column 2) |
|---|---|---|---|
| Other Financial Liabilities | |||
| (i) Trade Payables | |||
| – Micro and small enterprises | 10 | 24.59 | 0.94 |
| – Other than micro and small enterprises | |||
| (b) Other financial liabilities | 11b | 4.98 | 21.05 |
| (c) Other Current Liabilities | 12b | 0.43 | 2.35 |
| Current Liabilities | 32.85 | 65.09 | |
| Total Liabilities | 91.81 | 38.43 |
| PARTICULARS | Year Ended 31st March, 2026 Audited | Year Ended 31st March, 2025 Audited |
|---|---|---|
| A) CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit as per Profit & Loss A/c | 34.96 | 34.61 |
| Adjustment for: | ||
| – Depreciation | ||
| – Finance cost incurred | ||
| – Other adjustments related to Non-Current Investments | – | 1.15 |
| – Other comprehensive income | ||
| Net Operating Profit Before Working Capital | 34.96 | 35.76 |
| Changes | ||
| Adjustment for: | ||
| – Trade & Other Receivables | (83.18) | – |
| – Changes in inventory | ||
| – Other Current Assets | 29.88 | (3.58) |
| – Trade Payables | 23.65 | 0.9 |
| – Other Financial liabilities | (16.06) | – |
| – Other current liabilities | (1.92) | (42.88) |
| – Provisions | ||
| Net Cash from Operating Activities | (12.68) | (9.76) |
| Direct taxes paid | – | – |
| Net Cash from Operating Activities | (12.68) | (9.76) |
| B) CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Fixed Assets | ||
| Net Cash from Investing Activities | – | – |
| C) CASH FLOW FROM FINANCING ACTIVITIES | ||
| From Bank Borrowings | ||
| Proceeds from short term borrowings – Current | (37.9) | (31.0) |
| Proceeds from long term borrowings Current | 50.65 | 40.7 |
| Finance cost incurred | – | – |
| Net Cash from Financing Activities | 12.75 | 9.70 |
| Net Increase in Cash & Cash Equivalents | 0.07 | (0.01) |
| Add: Opening Cash & Cash Equivalents | 0.99 | 1.000 |
| Cash and Cash equivalents at the end of the year | 1.06 | 0.99 |
| Sl. No. | Particulars | Description |
|---|---|---|
| 1 | Name of the Director | Lakshmanarao Kondaveti |
| 2 | Reason for Change viz. ~~appointment, re-appointment,~~ resignation, ~~cessation, removal, death or otherwise~~ | Resignation s |
| 3 | Date of ~~appointment/ re-appointment/ cessation (as applicable) & terms of appointment/ re-appointment~~ or otherwise | Resignation with the effect from May 14, 2026 |
| 4 | Brief Profile (in case of appointment) | Not Applicable |
| 5 | Disclosure of relationship between Directors (in case of appointment of a director) | Not Applicable |