POPULAR ESTATE MANAGEMENT LIMITED — Quarter and year ended March 31, 2026
| Sr. No. | Particulars | Quarter Ended | Year Ended |
|---|---|---|---|
| 31/03/2026 (Refer Note 5) | 31/12/2025 (Un-Audited) | ||
| 1 | Revenue from Operations | – | – |
| 2 | Other Income | – | – |
| 3 | Total Income (1 + 2) | – | – |
| 4 | Expenses | ||
| (a) | Changes in Inventories of Finished Goods, Work-In-Progress and Stock-In-Trade | – | – |
| (b) | Employee Benefits Expenses | 3.43 | 3.58 |
| (c) | Finance Costs | – | – |
| (d) | Depreciation and Amortisation Expenses | 0.09 | 0.09 |
| (e) | Other Expenses | 3.47 | 1.44 |
| 4 Total | Total Expenses (4) | 6.99 | 5.11 |
| 5 | Profit/(Loss) from Operations Before Exceptional Items & Tax (3 – 4) | (6.99) | (5.11) |
| 6 | Exceptional Items | ||
| 7 | Profit / (Loss) from Ordinary Activities Before Tax (5 – 6) | (6.99) | (5.11) |
| 8 | Tax Expenses | ||
| (a) | Current Tax | – | – |
| (b) | Deferred Tax | – | – |
| 8 Total | Total Tax Expenses (8) | – | – |
| 9 | Net Profit/(Loss) for the period (7 – 8) | (6.99) | (5.11) |
| 10 | Other Comprehensive Income | – | – |
| 11 | Total Comprehensive Income for the period (9+10) | (6.99) | (5.11) |
| 12 | Paid-Up Equity Share Capital | 1,400.02 | 1,400.02 |
| 14000200 shares of Rs.10/- Each | |||
| 13 | Other Equity excluding revaluation reserve | ||
| 14 | Earnings Per Equity Share (Not Annualised) | ||
| (a) | Basic | (0.05) | (0.04) |
| (b) | Diluted | (0.05) | (0.04) |
| Sr. No. | Particulars | As at 31-03-26 (Audited) | As at 31-03-25 (Audited) |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Non-Current Assets | ||
| (a) | Property, Plant and Equipment | 6.24 | 5.95 |
| (b) | Intangible Assets | 0.01 | 0.07 |
| (c) | Financial Assets | ||
| (i) | Investments | 82.87 | 82.87 |
| (ii) | Others | 14.32 | 14.32 |
| (d) | Deferred tax assets (net) | 48.47 | 48.47 |
| Total- Non Current Assets | 151.91 | 151.68 | |
| 2 | Current Assets | ||
| (a) | Inventories | 501.30 | 501.30 |
| (b) | Financial Assets | ||
| (i) | Cash and cash equivalents | 1.43 | 1.22 |
| (ii) | Other Financial assets | 1.43 | 1.22 |
| (c) | Other current assets | 1.43 | 1.22 |
| Other current assets | 1.43 | 1.22 | |
| Total-Current Assets | 4,896.30 | 4,394.79 | |
| TOTAL-ASSETS | 5,048.21 | 4,897.34 | |
| B | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| (a) | Share capital | 1,400.02 | 1,400.02 |
| (b) | Other Equity | 2,813.40 | 2,842.62 |
| Total-Equity | 4,213.42 | 4,242.64 | |
| 2 | Non-Current Liabilities | ||
| (a) | Financial Liabilities | ||
| Borrowings | 827.64 | 796.89 | |
| Total Non-Current Liabilities | 827.64 | 796.89 | |
| 3 | Current liabilities | ||
| (a) | Financial Liabilities | ||
| Trade payables | Not clearly visible | Not clearly visible | |
| Total outstanding dues of micro & small enterprises | Not clearly visible | Not clearly visible |
| Particulars | As at 31-03-26 | As at 31-03-25 |
|---|---|---|
| Total outstanding dues of payables | 3.62 | 5.87 |
| other than micro & small enterprises | ||
| (ii) Other financial liabilities | ||
| (b) Other current liabilities | 5.82 | 1.33 |
| Total-Current Liabilities | 9.49 | 7.15 |
| TOTAL-EQUITY AND LIABILITIES | 5,049.02 | 5,048.21 |
| Particulars | Year Ended 31-03-26 | Year Ended 31-03-25 |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax | (29.22) | (35.51) |
| Adjustment for: | ||
| Depreciation and amortisation expense | 0.30 | 16.77 |
| Provision for expected credit loss | – | – |
| Financial costs | – | – |
| MTM gain on sale of fixed assets | – | – |
| Interest income | – | – |
| Profit before working capital changes: | (28.92) | (18.74) |
| Changes in operating assets and liabilities: | ||
| (Increase) / Decrease in inventories | – | – |
| (Increase) / Decrease in trade receivables | – | – |
| (Increase) / Decrease in other non-current financial assets | – | – |
| (Increase) / Decrease in other current assets | 1.22 | 2.10 |
| Increase / (Decrease) in current financial liabilities | (3.62) | (37.18) |
| Increase / (Decrease) in current liabilities | (0.05) | 0.05 |
| Cash flow generated from operations | (30.04) | (53.77) |
| Direct taxes paid (net) | – | – |
| NET CASH FLOW FROM / (USED IN) OPERATING ACTIVITIES | (30.04) | (53.77) |
| Cash flows from investing activities | ||
| Purchase of property, plant and equipments | – | – |
| Sale of property, plant and equipments | – | – |
| Purchase of intangible assets (incl. Int. under dev) | – | – |
| Sale of intangible assets | – | – |
| Loans given during the year (Mutual Funds) | – | – |
| Investment made during the year | – | – |
| Proceeds from sale of investment | 54.67 | 54.67 |
| NET CASH FLOW FROM / (USED IN) INVESTING ACTIVITIES | 54.67 | 54.67 |
| Cash flows from financing activities | ||
| Finance costs paid | – | (1.00) |
| Repayment of borrowings | (1.00) | (0.10) |
| Proceeds from additional borrowings obtained | – | 1.35 |
| Proceeds from issuance of Share Capital (including Security premium) | – | – |
| NET CASH FLOW FROM / (USED IN) FINANCING ACTIVITIES | (1.00) | 1.25 |
| NET INCREASE / (DECREASE) IN CASH AND CASH EQUIVALENTS | 30.75 | 1.43 |
| Cash and cash equivalents at the beginning of the year | 0.18 | 1.25 |
| Cash and cash equivalents at the end of the year | 1.43 | 1.25 |
| Particulars | As at 31-03-26 | As at 31-03-25 |
|---|---|---|
| Claim against the Company | 2,216.79 Rs. in lakhs | 2,216.69 Rs. in lakhs |