Ganges Securities Limited — Quarter and year ended 31 March 2026
| Sl. No. | Particulars | Internal Auditor |
|---|---|---|
| 1. | Reason for change | The Board of Directors on the recommendation of the Audit Committee has considered and approved the appointment of M/s. M Parasrampuria & Co., Chartered Accountants as Internal Auditors of the Company. |
| 2. | Date of appointment & term of appointment | The Board of Directors has approved the re-appointment of M/s. M Parasrampuria & Co. as Internal Auditors of the Company, for the F. Y. 2026-27. |
| 3. | Brief Profile | M/s M Parasrampuria & Co., is an experienced Kolkata based Chartered Accounting firm, established in the year 1987 that provides Assurance & Accounting Services including External & Internal Audit (Risk Assessment & Performance Improvement Audit), Taxation and Regulatory Services, Corporate Advisory & Restructuring services. |
| 4. | Disclosure of relationships between directors (in case of appointment of director) | Not Applicable |
| Sr. No. | Particulars | As on 31 March 2026 (Audited) | As on 31 March 2025 (Audited) |
|---|---|---|---|
| A. | ASSETS | ||
| 1. Financial Assets | |||
| (a) Cash and Cash Equivalents | 26.80 | 45.01 | |
| (b) Bank Balances other than (a) above | 240.00 | 1,623.48 | |
| (c) Loans | 1,396.00 | 748.00 | |
| (d) Investments | 54,140.90 | 68,306.42 | |
| (e) Other Financial Assets | 19.89 | 68.67 | |
| Total Financial Assets | 55,823.59 | 70,791.58 | |
| 2. Non-financial Assets | |||
| (a) Current Tax Assets (net) | 4.96 | 10.37 | |
| (b) Investment Property | 40.73 | 42.54 | |
| (c) Property, Plant & Equipment | 47.19 | 48.74 | |
| (d) Other Non-financial Assets | 70.09 | 63.03 | |
| Total Non-financial Assets | 162.97 | 164.68 | |
| TOTAL ASSETS | 55,986.56 | 70,956.26 | |
| B. | LIABILITIES AND EQUITY | ||
| 1. LIABILITIES | |||
| Financial Liabilities | |||
| (a) Other Financial Liabilities | 16.34 | 13.90 | |
| Total Financial Liabilities | 16.34 | 13.90 | |
| Non-financial Liabilities | |||
| (a) Provisions | 6.98 | 11.20 | |
| (b) Deferred Tax Liabilities (net) | 3,372.01 | 4,829.89 | |
| (c) Other Non-financial Liabilities | 3.40 | 0.53 | |
| Total Non-financial Liabilities | 3,382.39 | 4,841.62 | |
| Total Liabilities | 3,398.73 | 4,855.52 | |
| 2. EQUITY | |||
| (a) Equity Share Capital | 1,000.37 | 1,000.37 | |
| (b) Other Equity | 51,587.46 | 65,100.37 | |
| Total Equity | 52,587.83 | 66,100.74 | |
| TOTAL EQUITY AND LIABILITIES | 55,986.56 | 70,956.26 |
| Particulars | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|
| (A) CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit before tax | 589.03 | 527.78 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 3.36 | 3.36 |
| Provision no longer required written back | (4.22) | – |
| Loss on discard of Property, Plant and Equipment | – | 0.90 |
| Total Adjustments | 588.17 | 532.04 |
| Working capital adjustments: | ||
| (Increase) / Decrease in Loans | (648.00) | 802.00 |
| (Increase) / Decrease in Other Financial Assets | 1,432.26 | 655.51 |
| (Increase) / Decrease in Other Non-financial Assets | (7.06) | (10.42) |
| Increase / (Decrease) in Other Financial Liabilities | 2.44 | 4.79 |
| Increase / (Decrease) in Other Non-financial Liabilities | 2.87 | (1.80) |
| Cash Generated from Operations | 1,370.68 | 1,982.12 |
| Income tax paid (net) | (149.98) | (138.01) |
| Net Cash generated from Operating Activities | 1,220.70 | 1,844.11 |
| (B) CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Payments made for purchase of Investments | (1,238.91) | (1,804.70) |
| Net Cash used in Investing Activities | (1,238.91) | (1,804.70) |
| (C) CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Net Cash used in Financing Activities | – | – |
| Net Changes in Cash & Cash Equivalents (A + B + C) | (18.21) | 39.41 |
| Cash & Cash Equivalents at the beginning of the year | 45.01 | 5.60 |
| Cash & Cash Equivalents at the end of the year | 26.80 | 45.01 |
| Sr. No. | Particulars | Quarter ended 31.03.2026 (Refer Note 1) (Audited) | Quarter ended 31.12.2025 (Unaudited) | Quarter ended 31.03.2025 (Refer Note 1) (Audited) | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1. | Revenue from Operations | |||||
| (a) | Interest Income | 53.92 | 60.16 | 59.49 | 229.51 | 271.29 |
| (b) | Dividend Income | – | 117.19 | – | 567.91 | 515.66 |
| Total Revenue from Operations | 53.92 | 177.35 | 59.49 | 797.42 | 786.95 | |
| 2. | Other Income | |||||
| (a) | Rental Income | 7.16 | 6.25 | 6.47 | 25.91 | 25.22 |
| (b) | Other Income | (1.18) | 1.38 | 0.01 | 4.23 | 0.01 |
| Total Other Income | 5.98 | 7.63 | 6.48 | 30.14 | 25.23 | |
| 3. | Total Income (1+2) | |||||
| 59.90 | 184.98 | 65.97 | 827.56 | 812.18 | ||
| 4. | Expenses | |||||
| (a) | Fees and commission expenses | 1.43 | 0.32 | 0.02 | 8.61 | 8.57 |
| (b) | Employee benefits expense | 34.78 | 27.42 | 37.37 | 115.39 | 100.37 |
| (c) | Depreciation and amortisation expense | 0.84 | 0.83 | 0.84 | 3.36 | 3.36 |
| (d) | Other expenses | 56.84 | 21.00 | 90.87 | 111.17 | 172.10 |
| Total Expenses | 93.89 | 49.57 | 129.10 | 238.53 | 284.40 | |
| 5. | Profit before tax (3-4) | (33.99) | 135.41 | (63.13) | 589.03 | 527.78 |
| 6. | Tax expense | |||||
| (i) | Current tax | 0.82 | 33.81 | (7.58) | 156.47 | 138.77 |
| (ii) | Income tax related to earlier years | (1.08) | – | – | (1.08) | 0.47 |
| Total tax expense | (0.26) | 33.81 | (7.58) | 155.39 | 139.24 | |
| 7. | Net Profit after tax (5-6) | (33.73) | 101.60 | (55.55) | 433.64 | 388.54 |
| 8. | Other Comprehensive Income | |||||
| (i) | Items that will not be reclassified to profit or loss | (9,096.40) | (3,864.63) | 2,665.99 | (15,336.88) | 15,577.42 |
| (ii) | Income tax relating to Items that will not be reclassified to profit or loss | 742.02 | 383.84 | (1,788.15) | 1,440.88 | (2,985.51) |
| (iii) | Items that may be reclassified to profit or loss | (35.50) | (12.95) | 1.30 | (67.55) | 1.35 |
| (iv) | Income tax relating to Items that may be reclassified to profit or loss | 8.93 | 3.26 | (0.33) | 17.00 | (0.34) |
| Total Other Comprehensive Income | (8,380.95) | (3,490.48) | 878.81 | (13,946.55) | 12,592.92 | |
| 9. | Total Comprehensive Income [comprising net profit and other comprehensive income] (7+8) | (8,414.68) | (3,388.88) | 823.26 | (13,512.91) | 12,981.46 |
| 10. | Paid-up Equity Share Capital | 1,000.37 | 1,000.37 | 1,000.37 | 1,000.37 | 1,000.37 |
| 11. | Other Equity | 51,587.46 | 65,100.37 | |||
| 12. | Earnings per equity share (of ₹ 10 each) | |||||
| (a) | Basic | (0.34)* | 1.02* | (0.56)* | 4.33 | 3.88 |
| (b) | Diluted | (0.34)* | 1.02 | (0.56)* | 4.33 | 3.88 |
| Sr. No. | Particulars | Quarter ended 31.03.2026 (Refer Note 1) (Audited) | Quarter ended 31.12.2025 (Unaudited) | Quarter ended 31.03.2025 (Refer Note 1) (Audited) | Year ended 31.03.2026 (Audited) | Year ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1. | Revenue from Operations | |||||
| (a) | Interest Income | 116.73 | 59.91 | 84.18 | 313.94 | 368.23 |
| (b) | Dividend Income | – | 117.19 | – | 437.03 | 384.79 |
| (c) | Sale of Tea | 183.38 | 947.15 | 116.15 | 2,859.93 | 3,045.24 |
| Total Revenue from Operations | 300.11 | 1,124.25 | 200.33 | 3,610.90 | 3,798.26 | |
| 2. | Other Income | |||||
| (a) | Rental Income | 7.16 | 6.25 | 6.47 | 25.91 | 25.22 |
| (b) | Other Income | 8.03 | 12.81 | 66.36 | 71.72 | 88.66 |
| Total Other Income | 15.19 | 19.06 | 72.83 | 97.63 | 113.88 | |
| 3. | Total Income (1+2) | 315.30 | 1,143.31 | 273.16 | 3,708.53 | 3,912.14 |
| 4. | Expenses | |||||
| (a) | Finance costs (net) | 0.20 | 0.20 | 0.65 | 0.80 | 1.40 |
| (b) | Fees and Commission Expenses | 3.06 | 9.90 | 8.19 | 35.70 | 40.13 |
| (c) | Cost of materials consumed | 13.93 | 51.12 | – | 223.96 | 42.41 |
| (d) | Change in inventories of finished goods | 72.09 | 130.81 | (12.31) | (11.79) | 2,168.65 |
| (e) | Employee benefits expense | 428.28 | 501.62 | 544.43 | 2,104.20 | |
| (f) | Depreciation and amortisation expense | 20.41 | 21.72 | 46.97 | 78.50 | 104.35 |
| (g) | Consumption of Stores, Spares and Packing Materials | 18.80 | 42.25 | 45.78 | 189.27 | 185.73 |
| (h) | Rent, Tax and Energy Costs | 22.76 | 260.80 | 27.65 | 288.40 | 266.33 |
| (i) | Other expenses | 102.43 | (95.39) | 153.28 | 335.52 | 434.36 |
| Total Expenses | 681.96 | 923.03 | 814.64 | 3,244.56 | 3,243.36 | |
| 5. | Profit / (Loss) before exceptional items and tax (3-4) | (366.66) | 220.28 | (541.48) | 463.97 | 668.78 |
| 6. | Exceptional items | – | – | – | – | 101.86 |
| 7. | Profit / (Loss) before tax (5-6) | (366.66) | 220.28 | (541.48) | 463.97 | 566.92 |
| 8. | Tax expense | |||||
| (i) | Current tax | (49.59) | 53.73 | (68.15) | 167.49 | 166.00 |
| (ii) | Income tax related to earlier years | (1.09) | ( |