OSEASPRE CONSULTANTS LIMITED — Quarter and year ended 31st March, 2026
| PARTICULARS | Quarter Ended | Year Ended | ||
|---|---|---|---|---|
| 31.03.2026 Refer Note 3 | 31.12.2025 (Unaudited) | 31.03.2025 Refer Note 3 | 31.03.2026 (Audited) | |
| I. Revenue from operations | – | – | 18.00 | – |
| II. Other Income | 1.39 | 0.95 | 0.55 | 3.32 |
| III. Total Income (I + II) | 1.39 | 0.95 | 18.55 | 3.32 |
| IV. Expenses: | ||||
| (a) Cost of materials consumed | – | – | – | – |
| (b) Purchase of stock-in-trade | – | – | – | – |
| (c) Change in inventories of finished goods, work-in progress and stock-in-trade | – | – | – | – |
| (d) Employee benefits expense | 4.26 | 2.45 | 2.14 | 11.69 |
| (e) Finance Costs | – | – | – | – |
| (f) Depreciation and amortisation expenses | * | * | 0.01 | 0.01 |
| (g) Other expenses | 2.41 | 2.33 | 2.15 | 8.71 |
| Total expenses | 6.67 | 4.78 | 4.30 | 20.41 |
| V. Profit/(Loss) before exceptional items and tax (III – IV) | (5.28) | (3.83) | 14.25 | (17.09) |
| VI. Exceptional items | – | – | – | – |
| VII. Profit/(Loss) before tax (V – VI) | (5.28) | (3.83) | 14.25 | (17.09) |
| VIII. Tax expense: | ||||
| 1) Current tax | – | – | – | – |
| 2) Deferred tax | – | – | – | – |
| 3) For prior year | 1.19 | – | – | 1.19 |
| IX. Profit/(Loss) after Tax (VII-VIII) | (6.47) | (3.83) | 14.25 | (18.28) |
| X Other Comprehensive Income | ||||
| (i) Items that will not be reclassified to profit or loss | ||||
| a) Realization on Sale of Equity Instrument | 178.52 | – | – | 178.52 |
| – Income tax relating to items that will not be reclassified to profit or loss | (17.50) | – | – | (17.50) |
| b) Actuarial Valuation Loss | (0.61) | – | – | (0.61) |
| – Income tax relating to items that will not be reclassified to profit or loss | 0.15 | – | – | 0.15 |
| Other Comprehensive Income (OCI) | 160.56 | – | – | 160.56 |
| XI. Total Comprehensive Income for the period (IX + X) | 154.09 | (3.83) | 14.25 | 142.28 |
| XII. Paid up share capital (par value ₹ 10/- each, fully paid) | 20.00 | 20.00 | 20.00 | 20.00 |
| XIII. Reserves | – | – | – | 192.44 |
| XIV. Earnings per equity share of ₹ 10/- each : | ||||
| Basic (₹) | (3.24) | (1.92) | 7.13 | (9.14) |
| Diluted (₹) | (3.24) | (1.92) | 7.13 | (9.14) |
| * denotes values less than ₹ 1 thousand. |
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| (A) ASSETS | ||
| 1 Non-current assets | ||
| (a) Investment property | 0.50 | 0.50 |
| (b) Financial Assets | ||
| (i) Investments | – | – |
| (c) Non Current Tax Assets | 2.50 | 0.36 |
| Total Non-Current Assets | 3.00 | 0.86 |
| 2 Current assets | ||
| (a) Financial Assets | ||
| (i) Trade Receivables | 2.16 | 18.88 |
| (ii) Cash and cash equivalents | 209.83 | 0.77 |
| (iii) Bank balances other than (ii) above | – | 47.00 |
| (iv) Other Financial Assets | 0.11 | 2.26 |
| (b) Other Current assets | 2.16 | 3.07 |
| Total Current Assets | 214.26 | 71.98 |
| TOTAL ASSETS | 217.26 | 72.84 |
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
|---|---|---|
| (B) EQUITY AND LIABILITIES | ||
| 1 Equity | ||
| (a) Equity share capital | 20.00 | 20.00 |
| (b) Other equity | 192.44 | 50.15 |
| Total Shareholder’s Funds | 212.44 | 70.15 |
| 2 Non Current liabilities | ||
| Long Term Provisions | 3.82 | 1.51 |
| Total Non Current Liabilities | 3.82 | 1.51 |
| 3 Current liabilities | ||
| (a) Trade Payable | 0.76 | 1.16 |
| (b) Other current liabilities | 0.03 | 0.02 |
| (c) Short term provision | 0.21 | – |
| Total Current Liabilities | 1.00 | 2.69 |
| TOTAL EQUITY AND LIABILITIES | 217.26 | 72.84 |
| Particulars | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) |
|---|---|---|
| A CASH FLOW FROM OPERATING ACTIVITIES | ||
| (Loss) before Exceptional Items and Tax | (17.09) | 3.98 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 0.01 | 0.01 |
| Profit on sale of mutual funds | (1.79) | (0.13) |
| Interest income on income tax refund | (0.04) | (0.01) |
| Gratuity expense (Acturial Valuation Loss) | (0.61) | – |
| Prior period tax | (1.19) | – |
| Deferred Tax asset Income | 0.15 | – |
| Interest income | (1.48) | (3.66) |
| Operating cash flow before working capital changes | (22.04) | 0.19 |
| Adjustments for changes in working capital | ||
| Trade Receivable | 16.72 | (18.88) |
| Other current assets | 0.91 | (0.55) |
| Other current liabilities | 0.01 | – |
| Trade Payables | (0.40) | (0.23) |
| Income tax refund | 0.81 | |
| Long term provisions | 1.86 | |
| Short term provision | 0.21 | 0.31 |
| Cash used in operations | (1.92) | (19.16) |
| Direct taxes paid (Net) | (20.00) | 0.05 |
| NET CASH USED IN OPERATING ACTIVITIES (A) | (21.92) | (19.11) |
| B CASH FLOW FROM INVESTING ACTIVITIES | ||
| Sale of Investment measured at FVTOCI | 178.52 | – |
| Term Deposit placed with bank | – | (51.00) |
| Proceeds from Term Deposit matured | 47.00 | 57.00 |
| Purchase of mutual funds | (224.00) | (6.00) |
| Proceeds from sale of mutual funds | 225.83 | 6.13 |
| Interest received | 3.63 | 4.89 |
| NET CASH GENERATED FROM INVESTING ACTIVITIES (B) | 230.98 | 11.02 |
| C CASH FLOW FROM FINANCING ACTIVITIES (C) | – | – |
| NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS (A+B+C) | 209.06 | (8.09) |
| CASH AND CASH EQUIVALENTS AT THE COMMENCEMENT OF THE YEAR | 0.77 | 8.86 |
| CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR | 209.83 | 0.77 |