Kartik Investments Trust Ltd. — Quarter and year ended 31 March 2026
The following are the audited financial results and related standalone financial statements for the quarter and year ended 31 March 2026 (Rs in Lakhs).
| Particulars | Three Months Ended 31.03.2026 | Preceding Three Months Ended 31.12.2025 | Corresponding three months ended in Previous Year 31.03.2025 | Year Ended 31.03.2026 | Year Ended 31.03.2025 |
|---|---|---|---|---|---|
| Audited | Unaudited | Audited | Audited | Audited | |
| 1. Revenue from operations | |||||
| a) Income from operations | – | 584.65 | – | 586.97 | 2.32 |
| b) Other Income | 8.89 | 8.74 | 0.90 | 19.40 | 3.61 |
| Total Income | 8.89 | 593.39 | 0.90 | 606.37 | 5.93 |
| 2. Expenditure | |||||
| a) Other operating expenses | 2.47 | 3.30 | 1.98 | 9.85 | 8.51 |
| Total Expenditure | 2.47 | 3.30 | 1.98 | 9.85 | 8.51 |
| 3. Profit / (Loss) before Tax | 6.42 | 590.09 | (1.08) | 596.52 | (2.58) |
| 4. Tax expense | 5.26 | 81.33 | – | 86.59 | – |
| 5. Net Profit/(Loss) after Tax (3 – 4) | 1.16 | 508.76 | (1.08) | 509.93 | (2.58) |
| 6. Other Comprehensive Income / (Loss) | |||||
| Items that will not be reclassified to Profit or Loss | |||||
| (a) Remeasurement of the defined benefit liabilities / assets | – | – | – | – | – |
| (b) Equity Instruments through other comprehensive income / (Loss) | (0.00) | (178.31) | – | (117.35) | (32.27) |
| Income tax relating to items that will not be reclassified to Profit or Loss | 1.17 | (24.83) | – | (29.37) | (7.54) |
| Other Comprehensive Income / (Loss) Total | (1.17) | (153.48) | – | (87.97) | (24.73) |
| 7. Total Profit/Loss after Comprehensive Income / (Loss) | (0.01) | 355.28 | (1.08) | 421.95 | (27.31) |
| 8. Paid-up equity share capital (Rs.10/- per share) | 24.40 | 24.40 | 24.40 | 24.40 | 24.40 |
| 9. Reserves (excluding revaluation reserves as shown in the Balance Sheet of previous year, namely March 31, 2025) | – | – | – | 817.41 | 395.46 |
| 10. Earnings per Share (EPS) – not annualized – before and after extraordinary items (in Rs.) | |||||
| a) Basic | 0.48 | 208.51 | (0.44) | 208.99 | (1.06) |
| b) Diluted | 0.48 | 208.51 | (0.44) | 208.99 | (1.06) |
Standalone Balance Sheet (Rs. In Lakhs)
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | ||
| Financial Assets | ||
| – Investments | 305.31 | 440.19 |
| Other non-current assets | – | 1.40 |
| Total Non-Current Assets | 305.31 | 441.59 |
| Current Assets | ||
| Financial Assets | ||
| – Cash and Cash Equivalents | 9.16 | 5.82 |
| – Other Bank Balances | 572.00 | 47.00 |
| – Other current assets | 1.09 | 0.45 |
| Total Current Assets | 582.25 | 53.27 |
| Total Assets | 887.56 | 494.86 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| – Equity Share Capital | 24.40 | 24.40 |
| – Other Equity | 817.41 | 395.46 |
| Total Equity | 841.81 | 419.86 |
| Non-Current Liabilities | ||
| – Deferred Tax Liabilities (net) | 42.24 | 71.60 |
| Total Non-Current Liabilities | 42.24 | 71.60 |
| Current Liabilities | ||
| Financial Liabilities | ||
| – Trade Payables | 3.37 | 3.28 |
| – Short Term Provisions | 0.02 | – |
| – Other Current Liabilities | 0.12 | 0.12 |
| Total Current Liabilities | 3.51 | 3.40 |
| TOTAL EQUITY AND LIABILITIES | 887.56 | 494.86 |
Cash Flow Statement for the Year Ended March 31, 2026 (Rs. In Lakhs)
| Particulars | Year Ended March 31, 2026 | Year Ended March 31, 2025 |
|---|---|---|
| Audited Rs. | Audited Rs. | |
| A CASH FLOWS FROM OPERATING ACTIVITIES | ||
| NET PROFIT/(LOSS) BEFORE TAX | 596.52 | (2.58) |
| ADJUSTMENTS FOR: | ||
| (Profit)/Loss from Investments (net) | (584.65) | 0.00 |
| Interest Received | (19.40) | (3.61) |
| Taxes pertaining to earlier years | – | 0.00 |
| OPERATING PROFIT BEFORE WORKING CAPITAL CHANGES | (7.53) | (6.19) |
| ADJUSTMENTS FOR: | ||
| (Increase)/decrease in Other Non Current | 1.40 | 0.02 |
| (Increase)/decrease in Other Current Assets | (0.64) | 0.47 |
| Increase/(decrease) in Current Liabilities | – | 0.04 |
| Increase/(decrease) in Trade Payable | 0.09 | (0.05) |
| CASH GENERATED FROM OPERATIONS | (6.68) | (5.71) |
| Direct Taxes paid / refunds | (84.94) | (0.02) |
| NET CASH FROM OPERATING ACTIVITIES (A) | (91.62) | (5.73) |
| B CASH FLOW FROM INVESTING ACTIVITIES | ||
| Sale of Investments | 601.65 | 3.22 |
| Interest Received on deposits | 18.31 | – |
| Proceeds from fixed deposits from banks | (525.00) | 5.00 |
| NET CASH USED IN INVESTING ACTIVITIES (B) | 94.96 | 8.22 |
| C CASH FLOW FROM FINANCING ACTIVITIES | ||
| NET CASH USED IN FINANCING ACTIVITIES (C) | – | 0.00 |
| NET INCREASE IN CASH AND CASH EQUIVALENTS (A+B+C) | 3.34 | 2.49 |
| CASH AND CASH EQUIVALENTS AS AT BEGINNING OF THE YEAR | 5.82 | 3.33 |
| CASH AND CASH EQUIVALENTS AS AT THE END OF THE PERIOD | 9.16 | 5.82 |
| COMPONENTS OF CASH AND CASH EQUIVALENTS | ||
| BALANCE AS PER BALANCE SHEET | 9.16 | 5.82 |
| TOTAL CASH AND CASH EQUIVALENTS | 9.16 | 5.82 |
| CASH AND CASH EQUIVALENTS AS AT BEGINNING OF THE PERIOD | 5.82 | 3.33 |
| CASH AND CASH EQUIVALENTS AS AT THE END OF THE PERIOD | 9.16 | 5.82 |