Saianand Commercial Limited — Year ended March 31, 2026 (quarter ended March 31, 2026)
| Sl no. | Particulars | 31-Mar-26 (Audited) | 31-Dec-25 (Unaudited) | 31-Mar-25 (Audited) | 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| Quarter Ended | Year Ended | |||||
| INCOME | ||||||
| (a) | Gross Revenue from sale of products | – | – | – | – | 247.54 |
| (b) | Other Operating Revenue | (71.15) | 14.23 | 43.76 | 72.73 | 146.27 |
| 1 | Revenue from Operations | (71.15) | 14.23 | 43.76 | 72.73 | 393.82 |
| 2 | Other Income | – | – | – | – | – |
| 3 | Total Income | (71.15) | 14.23 | 43.76 | 72.73 | 393.82 |
| EXPENSES | ||||||
| (a) | Cost of materials consumed | – | – | – | – | 239.38 |
| (b) | Purchases of Stock-in-Trade | – | – | – | – | – |
| (c) | Changes in inventories of finished goods, work-in-progress, and stock-in-trade | – | – | – | – | – |
| (d) | Employee benefit expense | 8.08 | 5.77 | 3.68 | 21.89 | 15.01 |
| (e) | Finance Costs | 12.21 | – | – | 12.21 | 4.06 |
| (f) | Depreciation and amortization expense | – | – | – | – | – |
| (g) | Other expenses | 1.87 | 0.64 | 94.60 | 16.92 | 99.79 |
| 4 | Total Expenses | 22.16 | 6.41 | 98.28 | 51.02 | 358.24 |
| 5 | Profit / (Loss) from operations before exceptional items Tax (1-2) | (93.32) | 7.82 | (54.52) | 21.70 | 35.57 |
| 6 | Exceptional Items | – | – | – | – | – |
| 7 | Profit / (Loss) before Tax (5 ± 6) | (93.32) | 7.82 | (54.52) | 21.70 | 35.57 |
| 8 | Tax Expense | – | – | – | 4.33 | – |
| 9 | Net Profit / (Loss) after Tax (7 – 8) | (93.32) | 7.82 | (54.52) | 17.37 | 35.57 |
| 10 | Other Comprehensive Income (net of tax ) | – | – | – | – | – |
| 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 | – | – | – | – | – | |
| 11 | Total Comprehensive Income for the period (9 ± 10) | (93.32) | 7.82 | (54.52) | 17.37 | 35.57 |
| 12 | Paid-up equity share capital (Face Value of Rs. 1/- each) | 2,272.00 | 2,272.00 | 2,272.00 | 2,272.00 | 2,272.00 |
| 13 | Other Equity | – | – | – | 1,757.46 | 1,740.09 |
| 14 | Earnings Per Share (of Rs. 1/- each) (not annualised): | |||||
| (a) Basic | (0.04) | 0.00 | (0.02) | 0.01 | 0.02 | |
| (b) Diluted | (0.04) | 0.00 | (0.02) | 0.01 | 0.02 |
| Standalone Statement of Assets and Liabilities | As at 31st March, 2026 Audited | As at 31st March, 2025 Audited |
|---|---|---|
| Particulars | ||
| A ASSETS | ||
| 1 Non-current assets | ||
| Property, plant and equipment | – | – |
| Capital work-in-progress | – | – |
| Other intangible assets | – | – |
| Investments in subsidiaries, associates and joint ventures | – | – |
| Financial assets | ||
| Investments | 2,700.60 | 1,777.55 |
| Loans | 1,323.79 | – |
| Other financial assets | – | – |
| Income Tax assets (net) | – | – |
| Deferred tax assets (net) | – | – |
| Other non-current assets | – | – |
| Sub-total – Non-Current Assets | 4,024.39 | 1,777.55 |
| 2 Current assets | ||
| Inventories | – | – |
| Financial assets | ||
| Investments | – | – |
| Trade receivables | – | – |
| Cash and cash equivalents | 1.51 | 2.39 |
| Bank balances other than Cash and Cash equivalents above | – | – |
| Loans, Current | – | 2,486.92 |
| Other financial assets | – | – |
| Other current assets | 8.14 | 4.43 |
| Assets classified as held for sale | – | – |
| Sub-total – Current Assets | 9.66 | 2,493.75 |
| TOTAL – ASSETS | 4,034.04 | 4,271.30 |
| B EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| Equity Share capital | 2,272.00 | 2,272.00 |
| Other equity | 1,757.46 | 1,740.09 |
| Sub-total – Shareholders’ funds | 4,029.46 | 4,012.09 |
| 2 LIABILITIES | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| Borrowings, non-Current | – | – |
| Provisions | – | – |
| Income tax liabilities (net) | – | – |
| Other non-current liabilities | – | – |
| Sub-total – Non-current liabilities | – | – |
| 3 Current liabilities | ||
| Financial liabilities | ||
| Borrowings, Current | – | 259.06 |
| Trade payables, Current | – | – |
| Other financial liabilities | – | – |
| Other current liabilities | 0.25 | 0.15 |
| Provisions | – | – |
| Current tax liabilities (net) | 4.33 | – |
| Sub-total – Current liabilities | 4.58 | 259.21 |
| TOTAL – EQUITY AND LIABILITIES | 4,034.04 | 4,271.30 |
| Particulars | As at 31st March, 2026 (Rs. In lacs) | As at 31st March, 2025 (Rs. In lacs) |
|---|---|---|
| A. CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit before tax | 21.70 | 35.57 |
| Adjustment For : | ||
| Share of (profit)/loss from investment in partnership firm | – | – |
| Depreciation/amortization on continuing operation | – | – |
| Loss on Sale of Fixed Assets | – | – |
| Operating profit before working capital changes | 21.70 | 35.57 |
| Movement in Working Capital : | ||
| Increase/(decrease) in Inventory | – | – |
| Increase/(decrease) in Trade receivables | – | 84.02 |
| Increase/(decrease) in Short Term Loan & Advances | 2,486.92 | 495.54 |
| Increase/(decrease) in Current Liabilities | 0.10 | 6.00 |
| Increase/(decrease) in Trade Payable | – | 93.57 |
| Increase/(decrease) in Other Current Assets | -3.71 | 4.43 |
| Direct taxes paid (net of refunds) | – | 5.57 |
| Net Cash Flow from Operating Activities(A) | 2,505.01 | 485.52 |
| B. CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Investments In Shares /withdrawl in Partnership Firm | 923.05 | 227.79 |
| Purchase / Sale of Fixed Assets | – | – |
| Interest Received | – | – |
| Change in Bank balances not considered as cash | – | – |
| Increase/(decrease) in Long Term Loan & Advances | 1,323.79 | – |
| Net Cash Flow from Invesing Activities(B) | 2,246.83 | 227.79 |
| C. CASH FLOW FROM FINANCING ACTIVITIES: | ||
| Proceed (Repayment) from long term borrowing | – | – |
| Proceed (Repayment) from short term borrowing | 259.06 | 259.06 |
| Finance Cost | – | – |
| Proceed from Other Non Current Assets | – | – |
| Net Cash Flow from Financing Activities(C) | 259.06 | 259.06 |
| Net increase/(decrease) in cash & cash equivalents(A+B+C) | 0.88 | 1.33 |
| Cash and Cash equivalents (Opening Balance) | 2.39 | 1.05 |
| Cash and Cash equivalents (Closing Balance) | 1.51 | 2.39 |