Shreenath Investment Company Limited — Quarter and year ended March 31, 2026 (as per audited financial results; reporting date April 30, 2026)
| SR. No. | Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|---|
| (1) | ASSETS | ||
| Non-Current Assets | |||
| (a) Property, Plant And Equipment | 4.77 | 5.49 | |
| (b) Financial Assets | |||
| (i) Investments | 36,302.01 | 31,647.71 | |
| (ii) Other Financial Assets | 6.05 | 6.05 | |
| Total Non-Current Assets | 36,312.83 | 31,659.25 | |
| (2) | Current Assets | ||
| (a) Financial assets | |||
| (i) Investments | 7,304.69 | 6,995.11 | |
| (ii) Cash and Cash Equivalents | 8.49 | 58.30 | |
| (b) Current Tax Assets (Net) | 8.63 | 14.62 | |
| (c) Other Current Assets | 9.96 | 8.46 | |
| Total Current Assets | 7,331.77 | 7,076.49 | |
| Total Assets (1+2) | 43,644.60 | 38,735.74 | |
| (3) | EQUITY & LIABILITIES | ||
| Equity | |||
| (a) Equity Share Capital | 25.00 | 25.00 | |
| (b) Other Equity | 34,997.77 | 34,242.32 | |
| Total Equity | 35,022.77 | 34,267.32 | |
| (4) | Liabilities | ||
| Non-Current Liabilities | |||
| (a) Deferred Tax Liabilities (Net) | 4,656.41 | 4,464.24 | |
| Total Non-Current Liabilities | 4,656.41 | 4,464.24 | |
| (5) | Current liabilities | ||
| (a) Financial Liabilities | |||
| (i) Short Term Borrowings | 3,950.00 | – | |
| (ii) Other Financial Liabilities | 10.76 | 0.88 | |
| (b) Other Current Liabilities | 4.66 | 3.30 | |
| Total Current Liabilities | 3,965.42 | 4.18 | |
| Total Equity and Liabilities (3+4+5) | 43,644.60 | 38,735.74 |
| Particulars | Quarter ended (Audited) March 31, 2026 | Quarter ended (Unaudited) December 31, 2025 | Year ended (Audited) March 31, 2025 | Year ended (Audited) March 31, 2026 | Year ended (Audited) March 31, 2025 |
|---|---|---|---|---|---|
| Income | |||||
| 1. Revenue from Operations | 143.30 | – | 278.10 | 143.30 | 278.10 |
| 2. Other Income | 174.82 | 102.73 | 195.03 | 499.84 | 551.76 |
| 3. Total Income (1) + (2) | 318.12 | 102.73 | 473.13 | 643.14 | 829.86 |
| Expenses | |||||
| a. Purchases of stock-in-trade | 141.66 | – | 276.66 | 141.66 | 276.66 |
| b. Employee Benefit Expenses | 37.06 | 34.99 | 37.80 | 170.44 | 161.76 |
| c. Finance Cost | 9.25 | – | – | 9.25 | – |
| d. Depreciation and Amortisation Expense | 0.18 | 0.18 | 0.22 | 0.72 | 0.63 |
| e. Other Expenses | 46.16 | 6.86 | 47.54 | 64.38 | 66.24 |
| 4. Total Expenses (a+b+c+d+e) | 234.31 | 42.03 | 362.22 | 386.45 | 505.29 |
| 5. Profit before exceptional and extraordinary items and tax (3) – (4) | 83.81 | 60.70 | 110.91 | 256.69 | 324.57 |
| 6. Exceptional Items | – | – | – | – | – |
| 7. Profit before extraordinary items and tax ((5) – (6)) | 83.81 | 60.70 | 110.91 | 256.69 | 324.57 |
| 8. Extraordinary Items | – | – | – | – | – |
| 9. Profit before Tax (7) – (8) | 83.81 | 60.70 | 110.91 | 256.69 | 324.57 |
| 10. Tax Expenses: | |||||
| a. Current Tax | (5.62) | 1.06 | (14.53) | – | – |
| b. Deferred Tax | 17.14 | 24.82 | 24.25 | 93.36 | 99.03 |
| Total Tax Expenses | 11.52 | 25.88 | 9.72 | 93.36 | 99.03 |
| 11. Profit for the period (9) – (10) | 72.29 | 34.82 | 101.19 | 163.33 | 225.54 |
| 12. Other Comprehensive Income | |||||
| Items that will not be reclassified to profit & Loss | 261.81 | (4,102.38) | (4,288.09) | 690.92 | 4,680.64 |
| Income Tax effect on above profit or loss | (37.44) | 586.64 | 613.19 | (98.80) | (1,405.69) |
| Other Comprehensive Income for the period | 224.37 | (3,515.74) | (3,674.90) | 592.12 | 3,274.95 |
| Total Comprehensive Income for the period (11) + (12) | 296.66 | (3,480.92) | (3,573.71) | 755.45 | 3,500.49 |
| 13. Paid-up Equity Share Capital (Face value Rs 10 each) | 25.00 | 25.00 | 25.00 | 25.00 | 25.00 |
| 14. Reserve excluding Revaluation Reserve | 34,997.77 | 34,242.32 | |||
| 15. Earnings per share (of Rs 10 each) Basic and Diluted (in Rs / share) | 28.92 | 13.93 | 40.48 | 65.33 | 90.22 |
| Particulars | Year Ended March 31, 2026 | Year Ended March 31, 2025 |
|---|---|---|
| Cash Flows from Operating Activities | ||
| Profit Before Tax | 256.69 | 324.57 |
| Adjustments: | ||
| Depreciation and Amortisation | 0.72 | 0.63 |
| Interest Income | – | (3.47) |
| Profit On Sale of Current Investments | (44.23) | (64.02) |
| Dividend Income | (81.48) | (80.17) |
| Finance Cost | 9.25 | – |
| (Gains)/Loss On Fair Value Changes On Financial Instruments Through Profit or Loss | (373.34) | (403.95) |
| Operating Cash Flows before Working Capital changes and Other Assets | (232.38) | (226.41) |
| Increase in Other Current Assets | (1.50) | (2.20) |
| Increase / (Decrease) in Other Financial Liabilities | 9.87 | (0.36) |
| Increase in Other Current Liabilities | 1.36 | 2.67 |
| Cash used in Operations | (222.66) | (226.30) |
| Income Taxes Paid (Net) | 5.99 | (45.17) |
| Net Cash used in Operating Activities | (216.67) | (271.47) |
| Cash flows from investing activities | ||
| Profit on Sale of Current Investments | 44.23 | 64.02 |
| Purchase of PPE | – | (1.47) |
| Purchase / (Sale) of Current Investment – Net | 63.77 | (2,371.27) |
| Purchase of Non Current Investment – Net | (3,963.37) | – |
| Dividend Income Received | 81.48 | 80.17 |
| Net cash used in investing activities | (3,773.89) | (2,228.55) |
| Cash flows from financing activities | ||
| Inter Corporate Loan | – | 2,542.00 |
| Short Term Borrowings (net) | 3,950.00 | – |
| Interest income | – | 3.47 |
| Finance Cost | (9.25) | – |
| Net cash flows from financing activities | 3,940.75 | 2,545.47 |
| Net Increase / (Decrease) in Cash and Cash Equivalents | (49.81) | 45.46 |
| Cash and cash equivalents at the beginning of the period | 58.30 | 12.85 |
| Cash and cash equivalents at the end of the period | 8.49 | 58.30 |