| General Information | ||
| BSE Scrip code | 015082 | |
| NSE Symbol* | NOTLISTED | |
| MSEI Symbol * | EMRALD | |
| ISIN* | INE162D01014 | |
| Type of company | Main Board | |
| Class of security | Equity | |
| Date of start of financial year | 01-04-2026 | |
| Date of end of financial year | 31-03-2027 | |
| Date of board meeting when results were approved | 07-08-2026 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 03-08-2026 | |
| Description of presentation currency | INR | |
| Level of rounding | Lakhs | |
| Reporting Type | Quarterly | |
| Reporting Quarter | First quarter | |
| Nature of report standalone or consolidated | Standalone | |
| Whether results are audited or unaudited for the quarter ended | Unaudited | |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | ||
| Segment Reporting | Single segment | |
| Description of single segment | FINANCIAL ACTIVITY | |
| Start date of board meeting | 07-08-2026 | |
| Start time of board meeting | 15:15:00 | |
| End date of board meeting | 07-08-2026 | |
| End time of board meeting | 16:30:00 | |
| Whether cash flow statement is applicable on company | ||
| Type of cash flow statement | ||
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion | |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No | |
| No. of times funds raised during the quarter | ||
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No | Textual Information(1) |
| Textual Information(1) | Not Applicable. |
Amount in (Lakhs)
| Financial Results - Other than Bank | |||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| Date of start of reporting period | 01-04-2026 | 01-04-2026 | |
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Standalone | Standalone | |
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. | ||
| 1 | Revenue From Operations | ||
| Revenue from operations | 874.42 | 874.42 | |
| Other income | 0.00 | 0.00 | |
| Total income | 874.42 | 874.42 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 747.29 | 747.29 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 100.54 | 100.54 |
| (d) | Employee benefit expense | 4.68 | 4.68 |
| (e) | Finance costs | 0.38 | 0.38 |
| (f) | Depreciation and amortisation expense | 1.72 | 1.72 |
| (g) | Other Expenses | ||
| 1 | EXPENSES RELATED TO BUSINESS | 6.89 | 6.89 |
| Total other expenses | 6.89 | 6.89 | |
| Total expenses | 861.50 | 861.50 | |
| 3 | Profit before exceptional and extraordinary items and tax | 12.92 | 12.92 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Profit before extraordinary items and tax | 12.92 | 12.92 |
| 6 | Extraordinary items | 0.00 | 0.00 |
| 7 | Profit before tax | 12.92 | 12.92 |
| 8 | Tax Expense | ||
| Current tax | 3.36 | 3.36 | |
| Deferred tax | 0.00 | 0.00 | |
| Total tax expenses | 3.36 | 3.36 | |
| 9 | Net Profit Loss for the period from continuing operations | 9.56 | 9.56 |
| 10 | Profit (loss) from discontinuing operations before tax | 0.00 | 0.00 |
| 11 | Tax expense of discontinuing operations | 0.00 | 0.00 |
| 12 | Net profit (loss) from discontinuing operation after tax | 0.00 | 0.00 |
| 13 | Profit (loss) for period before minority interest | 9.56 | 9.56 |
| 14 | Share of profit (loss) of associates | ||
| 15 | Profit (loss) of minority interest | ||
| 16 | Net profit (Loss) for the period | 9.56 | 9.56 |
| 17 | Details of equity share capital | ||
| Paid-up equity share capital | 4,35,98,837.00 | 4,35,98,837.00 | |
| Face value of equity share capital | 10 | 10.00 | |
| 18 | Reserves excluding revaluation reserve | ||
| 19 | Earnings per equity share (for continuing and discontinued operations) | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.02 | 0.02 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.02 | 0.02 | |
| 20 | Debt equity ratio | ||
| 21 | Debt service coverage ratio | ||
| 22 | Interest service coverage ratio | ||
| 23 | Remarks for debt equity ratio | ||
| 24 | Remarks for debt service coverage ratio | ||
| 25 | Remarks for interest service coverage ratio | ||
| 26 | Disclosure of notes on financial results | ||
| Details of Impact of Audit Qualification | |||
| Whether results are audited or unaudited | Unaudited | ||
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion | ||
| Auditor's opinion | |||
| Declaration pursuant to Regulation 33(3)(d) of SEBI(LODR) Regulation, 2015:The company declares that its Statutory Auditor / s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes | ||
| Sr.No | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto |
| 1 | OM PRAKASH KHAJANCHI | No | |
Amount in (Lakhs)
| Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) | ||||||||||||||||||||||
| Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||
| Sr. No. | Details of the party (listed entity /subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | ||||||||||
| Name | Name | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | Notes | ||||||||
| No records available | ||||||||||||||||||||||