EFORU ENTERTAINMENT LIMITED (Formerly known as TAVERNIER RESOURCES LIMITED) — Quarter and Year Ended March 31, 2026
| Sr. No. | Particulars | Quarter Ended 31/03/2026 (Audited) | 31/12/2025 (Un-Audited) | 31/03/2025 (Audited) | Year Ended 31/03/2026 (Audited) | 31/03/2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from Operations | 31.48 | – | 25.95 | 132.92 | 25.95 |
| 2 | Other Income | 22.36 | 12.49 | 3.16 | 35.63 | 267.70 |
| 3 | Total Income (1 + 2) | 22.36 | 43.97 | 29.11 | 168.55 | 293.65 |
| 4 | Expenses | |||||
| (a) | Changes in Inventories of Finished Goods, Work-In-Progress and Stock-In-Trade | – | – | – | – | – |
| (b) | Employee Benefits Expenses | 10.29 | 8.65 | 5.25 | 36.38 | 12.18 |
| (c) | Finance Costs | – | 0.01 | 0.11 | 0.22 | 0.73 |
| (d) | Depreciation and Amortisation Expenses | 0.04 | – | – | 0.04 | 0.25 |
| (e) | Other Expenses | 13.29 | 4.37 | 0.93 | 27.78 | 12.85 |
| 4 | Total Expenses (4) | 23.62 | 13.03 | 6.29 | 64.42 | 26.01 |
| 5 | Profit/(Loss) from Operations Before Exceptional Items & Tax (3 – 4) | (1.26) | 30.94 | 22.82 | 104.13 | 267.64 |
| 6 | Exceptional Items | – | – | – | – | – |
| 7 | Profit / (Loss) from Ordinary Activities Before Tax (5 – 6) | (1.26) | 30.94 | 22.82 | 104.13 | 267.64 |
| 8 | Tax Expenses | |||||
| (a) | Current Tax | – | 17.26 | – | 17.26 | – |
| (b) | Deferred Tax | 0.04 | – | 1.29 | 0.04 | 1.29 |
| 8 | Total Tax Expenses (8) | 0.04 | 17.26 | 1.29 | 17.30 | 1.29 |
| 9 | Net Profit/(Loss) for the period (7 – 8) | (1.30) | 13.68 | 21.53 | 86.83 | 266.35 |
| 10 | Other Comprehensive Income | – | – | – | – | – |
| 11 | Total Comprehensive Income for the period (9+10) | (1.30) | 13.68 | 21.53 | 86.83 | 266.35 |
| 12 | Paid-Up Equity Share Capital 59,79,000 shares of Rs.10/- Each |
597.90 | 597.90 | 597.90 | 597.90 | 597.90 |
| 13 | Other Equity excluding revaluation reserve | – | – | – | – | – |
| 14 | Earnings Per Equity Share | |||||
| (a) | Basic | (0.02) | 0.23 | 0.36 | 1.45 | 4.45 |
| (b) | Diluted | (0.02) | 0.23 | 0.36 | 1.45 | 4.45 |
| Sr. No. | Particulars | As at 31-03-2026 (Audited) | As at 31-03-2025 (Audited) |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Non-Current Assets | ||
| (a) | Property, Plant and Equipment | – | – |
| (b) | Intangible Assets | 1.51 | – |
| (c) | Financial Assets | ||
| (i) | Investments | 155.33 | – |
| (ii) | Others | – | 116.00 |
| (d) | Deferred tax assets (net) | – | – |
| Total-Non Current Assets | 156.84 | 116.00 | |
| 2 | Current assets | ||
| (a) | Inventories | 221.07 | – |
| (b) | Financial Assets | ||
| (i) | Cash and cash equivalents | 15.64 | 431.59 |
| (ii) | Trade Receivables | 150.00 | 175.67 |
| (c) | Other current assets | 361.21 | 70.25 |
| Total-Current Assets | 747.92 | 677.51 | |
| TOTAL-ASSETS | 904.76 | 793.51 | |
| B | EQUITY AND LIABILITIES | ||
| 1 | Equity | ||
| (a) | Share capital | 597.90 | 597.90 |
| (b) | Other Equity | 276.80 | 189.97 |
| Total-Equity | 874.70 | 787.87 | |
| 2 | Non-Current Liabilities | ||
| (a) | Financial Liabilities | ||
| (i) | Borrowings | ||
| Total-Non-Current Liabilities | |||
| 3 | Current liabilities | ||
| (a) | Financial Liabilities | ||
| (i) | Trade payables | ||
| Total outstanding dues of micro & small enterprises | |||
| Total outstanding dues of payables other than micro & small enterprises | 17.66 | 0.20 | |
| (ii) | Other financial liabilities | 12.40 | 5.44 |
| (b) | Other current liabilities | ||
| Total-Current Liabilities | 30.06 | 5.64 | |
| TOTAL-EQUITY AND LIABILITIES | 904.76 | 793.51 |
| Particulars | Year Ended 31-03-2026 | Year Ended 31-03-2025 |
|---|---|---|
| Cash flow from operating activities | ||
| Profit before tax | 104.13 | 267.64 |
| Adjustments for : | ||
| Depreciation and amortisation expense | 0.04 | 0.25 |
| Provision for expected credit loss | ||
| Finance costs | 0.22 | 0.73 |
| Doubtful Debt written off | (253.66) | |
| MTM gain / loss on fair valuation of derivative financial | (5.19) | – |
| Loss/Gain on sale of fixed assets | – | 0.67 |
| Interest income | (1.30) | (14.65) |
| Operating profit before working capital changes | 97.90 | 0.98 |
| Changes in operating assets and liabilities: | ||
| (Increase)/Decrease in inventories | (221.07) | – |
| (Increase)/Decrease in trade receivables | 25.67 | (25.67) |
| (Increase)/Decrease in other bank balance | – | – |
| (Increase)/Decrease in other non-current financial assets | – | (13.09) |
| (Increase)/Decrease in other current assets | (290.97) | (151.64) |
| Increase/(Decrease) in trade payables | 17.46 | 0.11 |
| Increase/(Decrease) in other current financial liabilities | – | – |
| Increase/(Decrease) in other current liabilities | 6.96 | 3.52 |
| Cash flow generated from operations | (364.05) | (185.79) |
| Direct taxes paid (net) | (17.26) | (0.51) |
| NET CASH FLOW FROM / (USED IN) OPERATING | (381.31) | (186.30) |
| Cash flows from investing activities | ||
| Purchase of property, plant and equipments | – | – |
| Sale of property, plant and equipments | – | 0.48 |
| Purchase of Intangible assets | – | (1.55) |
| Loans given (financial assets) (incl. Interest thereon) | 116 | 607.07 |
| Interest earned on fixed deposits | 1.30 | 1.58 |
| Investment made during the year (Mutual Funds) | (150.14) | – |
| Deferred tax Asset Liability | – | (0.03) |
| Proceeds from sale of investments | – | – |
| NET CASH FLOW FROM / (USED IN) IN INVESTING | (34.42) | 609.13 |
| Cash flows from financing activities | ||
| Finance costs paid | (0.22) | (0.73) |
| Repayment of borrowings | – | (27.51) |
| Proceeds from additional borrowings obtained | – | 27.51 |
| Proceeds from Issuance of Share Capital (including Security* ) | – | – |
| NET CASH FLOW FROM / (USED IN) FINANCING | (0.22) | (0.73) |
| NET INCREASED / (DECREASED) IN CASH AND CASH | (415.95) | 422.10 |
| Cash and cash equivalents at the beginning of the year | 15.64 | 431.59 |
| Cash and cash equivalents at the end of the year | – | – |