Futuristic Solutions Limited — Quarter and year ended March 31, 2026
| Particulars | Note No. | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|---|
| Assets | |||
| Financial Assets | |||
| Cash and cash equivalents | 1 | 878.57 | 674.82 |
| Bank Balance other than above | 2 | 0.38 | 0.38 |
| Trade Receivables | 3 | – | – |
| Loans | 4 | 81.52 | 82.15 |
| Investments | 5 | 105.24 | 105.24 |
| Other Financial assets | 6 | 7.09 | 7.09 |
| Total of Financial Assets | 1,072.81 | 869.68 | |
| Non-financial Assets | |||
| Inventories | 7 | 703.57 | 468.29 |
| Current tax assets (Net) | 8 | 4.58 | 4.97 |
| Deferred tax Assets | 9 | 1.96 | 2.71 |
| Property, Plant and Equipment | 10 | 2.86 | 1.93 |
| Other non-financial assets | 11 | 178.44 | 241.43 |
| Total of Non-Financial Assets | 891.41 | 719.32 | |
| TOTAL ASSETS | 1,964.22 | 1,589.00 | |
| LIABILITIES AND EQUITY | |||
| Financial Liabilities | |||
| Borrowings (Other than Debt Securities) | 12 | – | 49.39 |
| Other financial liabilities | 13 | 329.16 | 11.07 |
| Total of Financial Liabilities | 329.16 | 60.45 | |
| Non-Financial Liabilities | |||
| Current tax liabilities (Net) | 14 | 29.43 | – |
| Provision | 15 | 0.70 | 2.02 |
| Other non-financial liabilities | 16 | – | – |
| Total of Non-Financial Liabilities | 30.13 | 2.02 | |
| EQUITY | |||
| Equity Share capital | 17 | 1,047.34 | 1,047.34 |
| Other Equity | 18 | 557.59 | 479.18 |
| Total of Equity | 1,604.93 | 1,526.53 | |
| TOTAL LIABILITIES AND EQUITY | 1,964.22 | 1,589.00 |
| S.NO. | PARTICULARS | Quarter ended 31-03-26 Audited | Quarter ended 31-12-25 Unaudited | Quarter ended 31-03-25 Audited | Year ended 31-03-26 Audited | Year ended 31-03-25 Audited |
|---|---|---|---|---|---|---|
| 1 | Income | |||||
| Revenue from Operations | ||||||
| (a) Interest Income | 11.27 | 0.07 | 0.09 | 11.52 | 0.36 | |
| (b) Realisation of claims | 526.41 | 100.00 | – | 640.91 | 19.50 | |
| (c) Cancellation of contract | – | – | – | – | – | |
| Total Revenue from Operation | 537.68 | 100.07 | 0.09 | 652.42 | 19.86 | |
| Other Income | 12.90 | 13.81 | 12.07 | 49.90 | 56.91 | |
| Total Income | 550.58 | 113.87 | 12.16 | 702.33 | 76.77 | |
| 2 | Expenses | |||||
| (a) Finance Cost | -0.00 | 0.63 | 0.77 | 2.88 | 0.79 | |
| (b) Change in inventories | 429.83 | – | – | 444.33 | 19.50 | |
| (c) Employee benefits expense | 7.09 | 7.13 | 6.93 | 27.59 | 27.34 | |
| (d) Depreciation and amortization expense | 0.23 | 0.00 | 0.11 | 0.37 | 0.45 | |
| (e) Other Expenses | 74.95 | 33.34 | 8.19 | 118.55 | 34.25 | |
| Total Expenses | 512.11 | 41.10 | 16.01 | 593.73 | 82.34 | |
| 3 | Profit/(Loss) before tax (1-2) | 38.47 | 72.77 | -3.85 | 108.59 | -5.57 |
| 4 | Tax Expenses: | |||||
| (a) Current year | 11.20 | 18.23 | – | 29.43 | – | |
| (b) Earlier years | 0.01 | – | 0.04 | 0.01 | 0.19 | |
| (c) Deferred Tax | 1.32 | – | 0.95 | 0.75 | 0.33 | |
| 5 | Profit after tax | 25.95 | 54.54 | -4.83 | 78.41 | -6.09 |
| 6 | Other Comprehensive Income | |||||
| A (i) Items that will not be reclassified to profit or loss | – | – | – | – | – | |
| (ii) Income tax related 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 related to items that will be reclassified to profit or loss | – | – | – | – | – | |
| Total other comprehensive income, net of tax | – | – | – | – | – | |
| 7 | Total comprehensive income for the year (5+6) | 25.95 | 54.54 | -4.83 | 78.41 | -6.09 |
| 8 | Paid up equity capital face value of Rs. 10/- each | 1,047.34 | 1,047.34 | 1,047.34 | 1,047.34 | 1,047.34 |
| 9 | Other Equity | – | – | – | 557.59 | 479.18 |
| 10 | Earning per share | |||||
| (a) Basic | 0.25 | 0.52 | -0.05 | 0.75 | -0.06 | |
| (b) Diluted | 0.25 | 0.52 | -0.05 | 0.75 | -0.06 |
| Particulars | For the year ended March 31, 2026 | For the year ended March 31, 2025 |
|---|---|---|
| A. Cash Flows from operating activities | ||
| Net Profit / (Loss) before Tax | 108.59 | (5.57) |
| Adjustments : | ||
| – Depreciation | 0.37 | 0.45 |
| – Interest income | 45.84 | 49.66 |
| – Income from Investment | 2.41 | |
| – Interest from Income tax refund | 0.27 | |
| – Dividend Received | 0.05 | 0.04 |
| – Profit from sale of fixed assets | – | 1.64 |
| – Reversal of provision for Standard Assets | 1.32 | – |
| – Finance Cost | 2.88 | 0.79 |
| Operating profit before changes in assets and liabilities | 61.95 | (55.65) |
| Changes in Assets and Liabilities | ||
| – Decrease/(Increase) in Loans & Advances | 0.63 | (80.06) |
| – Decrease/(Increase) in Trade Receivables | – | 182.75 |
| – Decrease/(Increase) in Other assets | 66.59 | 3.62 |
| – Decrease/(Increase) in Inventory | (235.28) | 19.50 |
| – Increase/(Decrease) in Liabilities | 318.09 | 6.69 |
| Cash Generated from Operating Activities | 211.98 | 76.85 |
| Taxes Paid | 0.65 | (54.58) |
| Net Cash Inflow/(Outflow) from Operating Activities | 212.63 | 22.27 |
| B. Cash Flows from Investing Activities | ||
| Sale of Fixed Assets | – | 1.85 |
| Purchase of Fixed Assets | (1.31) | – |
| Dividend Received | 0.05 | 0.04 |
| Dividend Paid | – | (104.65) |
| Purchase of Investments | (15.00) | (15.00) |
| Sale of Investments | 17.41 | 9.23 |
| Interest Received | 45.84 | 49.66 |
| Net Cash Inflow/(Outflow) from Investing Activities | 47.00 | (58.86) |
| C. Cash Flows from Financing Activities | ||
| Receipt /(Repayment) of bank overdraft | (49.39) | 49.39 |
| Interest Paid | (2.88) | (0.79) |
| Payment of lease liability | (3.60) | (3.60) |
| Net Cash Inflow/(Outflow) from Financing Activities | (55.87) | 44.99 |
| Net Increase/(Decrease) In cash and Cash Equivalents | 203.76 | 8.40 |
| Cash and Cash Equivalents at the beginning of the year | 675.20 | 666.80 |
| Cash and Cash Equivalents at the end of the year | 878.96 | 675.20 |
| Cash and Bank Balances Include: | ||
| (i) Balance with banks in current accounts | 878.74 | 674.88 |
| (ii) Cash on hand | 0.21 | 0.32 |
| Total | 878.96 | 675.20 |
| Description | Amount (As of March 31, 2026) | Amount (As of March 31, 2025) [in brackets] |
|---|---|---|
| B) Balance Outstanding at the End of March 31, 2026 and [March 31, 2025] figures are in brackets. | ||
| Moral Holdong Limitcd | 0 | (0.65 Cr) |
| Mandeep Sandhu | 1.25 Cr | (4.61 Cr) |
| Varun Shunik Sandhu | – | (1.76 Cr) |
| Amount paid on Security deposits against lease agreement | ||
| Moral Holdings Limited | 7.00 Dr | (7.00 Dr) |
| Investments | ||
| Bhangoo & Co | 74.47 Dr | (74.47 Dr) |
| Partner’s Capital |