Omkar Overseas Limited — Quarter and year ended March 31, 2026
| Sr. No. | Particulars | Quarter Ended 31/03/2026 (Audited) | Year to date 31/12/2025 (Unaudited) | Year to date 31/03/2025 (Audited) | Year to date 31/03/2026 (Audited) | Year to date 31/03/2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from Operations | – | – | – | – | – |
| 2 | Other Income | 0.14 | – | 1.59 | 0.14 | 1.59 |
| 3 | Total Revenue (1 + 2) | 0.14 | – | 1.59 | 0.14 | 1.59 |
| 4 | Expenses: | |||||
| Cost of Materials Consumed | – | – | – | – | – | |
| Purchases of Stock-in-Trade | – | – | – | – | – | |
| Changes in inventories of finished goods work-in-progress | – | – | – | – | – | |
| Employee benefits expense | 2.40 | 2.40 | 2.40 | 9.60 | 9.60 | |
| Finance costs | 2.49 | – | 1.00 | 2.49 | 1.00 | |
| Depreciation and amortisation expense | – | – | – | – | – | |
| Other expenses | 0.71 | 0.12 | 0.58 | 5.08 | 6.04 | |
| Excise Duty on Sales | – | – | – | – | – | |
| Total expenses | 5.60 | 2.52 | 3.98 | 17.17 | 16.64 | |
| 5 | Profit before exceptional and extraordinary items and tax (3 – 4) | (5.46) | (2.52) | (2.39) | (17.03) | (15.05) |
| 6 | Exceptional items | – | – | – | – | – |
| 7 | Profit before extraordinary items and tax (5 – 6) | (5.46) | (2.52) | (2.39) | (17.03) | (15.05) |
| 8 | Extraordinary items | – | – | – | – | – |
| 9 | Profit before tax (7 – 8) | (5.46) | (2.52) | (2.39) | (17.03) | (15.05) |
| 10 | Tax expense : (a+b+c) | – | – | – | – | – |
| (a) Current tax | – | – | – | – | – | |
| (b) Deferred tax | – | – | – | – | – | |
| (c) Income Tax for earlier years | – | – | – | – | – | |
| 11 | Profit for the period from continuing operations | (5.46) | (2.52) | (2.39) | (17.03) | (15.05) |
| 12 | Profit from discontinuing operations | – | – | – | – | – |
| 13 | Tax expense of discontinuing operations | – | – | – | – | – |
| 14 | Profit from Discontinuing operations (after tax) (12-13) | – | – | – | – | – |
| 15 | Profit for the period (11 + 14) | (5.46) | (2.52) | (2.39) | (17.03) | (15.05) |
| 16 | Share of Profit of Associates | – | – | – | – | – |
| Minority Interest | – | – | – | – | – | |
| 17 | Profit for the period (15 + 16) | (5.46) | (2.52) | (2.39) | (17.03) | (15.05) |
| 18 | Other Comprehensive Income (Net of Tax) | – | – | – | – | – |
| 19 | Total Comprehensive Income (After Tax) (17 + 18) | (5.46) | (2.52) | (2.39) | (17.03) | (15.05) |
| 20 | Paid up Equity Share Capital (Face value of Rs. 10/- each) | 492.36 | 492.36 | 492.36 | 492.36 | 492.36 |
| Reserves excluding Revaluation Reserve | – | – | (530.24) | (498.16) | (530.24) | |
| 21 | Earnings per equity share: | |||||
| (1) Basic | (0.11) | (0.05) | (0.05) | (0.35) | (0.31) | |
| (2) Diluted | (0.11) | (0.05) | (0.05) | (0.35) | (0.31) |
| Particulars | Notes | As At March 31, 2026 | As At March 31, 2025 |
|---|---|---|---|
| I. ASSETS | |||
| 1 NON-CURRENT ASSETS | |||
| a) Property, Plant and Equipment | 00.00 | 00.00 | |
| Total non-current assets | 00.00 | 00.00 | |
| 2 CURRENT ASSETS | |||
| a) Financial Assets | |||
| i. Cash and Bank Balances | |||
| a) Cash and Cash Equivalents | 1 | 04.68 | 04.63 |
| b) Other Current Assets (to be specified) | 2 | 07.72 | 07.04 |
| Total Current Assets | 12.39 | 11.66 | |
| TOTAL ASSETS (1 + 2) | 12.39 | 11.66 | |
| II. EQUITY AND LIABILITIES | |||
| 1 EQUITY | |||
| a) Equity Share Capital | 3 | 492.36 | 492.36 |
| b) Other Equity | 4 | -530.24 | -513.21 |
| Total Equity | -37.88 | -20.85 | |
| 2 LIABILITIES | |||
| A. NON-CURRENT LIABILITIES | |||
| a) Financial Liabilities | |||
| i. Borrowings | 5 | 39.10 | 20.89 |
| Total Non-Current Liabilities (A) | 39.10 | 20.89 | |
| B. CURRENT LIABILITIES | |||
| a) Financial Liabilities | |||
| i. Trade and Other Payables | 6 | ||
| a) Total Outstanding to Micro and Small Enterprise | |||
| b) Total Outstanding to Others | 07.89 | 09.35 | |
| b) Other Current Liabilities | 7 | 00.29 | 00.28 |
| c) Provisions | 8 | 03.00 | 02.00 |
| Total Current Liabilities (B) | 11.17 | 11.63 | |
| Total Liabilities (A + B) | 50.28 | 32.52 | |
| TOTAL EQUITY AND LIABILITIES (1 + 2) | 12.39 | 11.66 |
| Particulars | As at March 31, 2026 | As at March 31, 2025 |
|---|---|---|
| A Cash Flow From Operating Activities | ||
| Profit (Loss) Before Tax | -17.03 | -15.05 |
| Adjustments For: | ||
| Provisions | 01.00 | 01.00 |
| Finance Expense | 02.49 | 01.00 |
| Operating (Loss) Before Working Capital Changes | -13.54 | -13.05 |
| Movements in Working Capital: | ||
| (Increase) / Decrease in Other Assets | -00.68 | -00.72 |
| Increase / (Decrease) in Trade Payables | -01.46 | -02.38 |
| Increase in Other Financial Liabilities | 00.01 | -00.94 |
| Increase in Other Liabilities | 00.00 | -00.08 |
| Cash (used) in operations | -15.67 | -17.17 |
| Direct Taxes Paid (Net of Refunds) | ||
| Net Cash Outflow From Operating Activities | -15.67 | -17.17 |
| B. Cash Flows From Investing Activities | ||
| Net Cash (Outflow) from Investing Activities | 00.00 | 00.00 |
| C. Cash Flows From Financing Activities | ||
| Increase in Long Term Borrowings | 18.21 | 17.93 |
| Interest and Finance Charges Paid | -02.49 | -01.00 |
| Net Cash Inflow from Financing Activities | 15.73 | 16.93 |
| D. Net Increase in Cash & Cash Equivalents (A + B + C) | 00.05 | -00.24 |
| E. Cash & Cash Equivalents at the beginning of the year / period | 04.63 | 04.87 |
| F. Cash & Cash Equivalents at the end of the year / period | 04.68 | 04.63 |
| Component of Cash and Cash Equivalents | ||
| Cash on hand | ||
| Balances with Scheduled Bank – On Current Accounts | 04.68 | 04.63 |
| Deposits with original maturity of less than three months | ||
| Cash and Cash Equivalents at the end of the year / period | 04.68 | 04.63 |