Afloat Enterprises Limited reported a net profit of ₹0.06 lakh for the financial year ended March 31, 2026, a significant decline from ₹27.43 lakh in the previous year. Revenue from operations for the year stood at ₹179.79 lakh, down from ₹609.85 lakh in FY25. The board approved the audited standalone financial results for the half year and year ended March 31, 2026, at its meeting held on May 26, 2026.

The statutory auditors, M/s V. N. Purohit & Co, issued an audit report with an unmodified opinion on the financial results. The board also took note of the statement of deviation or variation pursuant to Regulation 32 of the SEBI (LODR) Regulations, 2015, which was stated as not applicable. Additionally, the board appointed M/s Shweta Goel & Co, Chartered Accountants, as internal auditors for the financial year 2026-27.

For the half year ended March 31, 2026, the company reported a profit after tax of ₹17.06 lakh, compared to a loss of ₹17.00 lakh in the half year ended September 30, 2025. Revenue from operations for the half year was ₹79.73 lakh. Total income for the year was ₹191.20 lakh, while total expenses were ₹190.90 lakh.

Financial Results for FY26

The company's cash and cash equivalents decreased to ₹2.34 lakh as of March 31, 2026, from ₹18.12 lakh in the previous year. Short-term borrowings stood at ₹46.50 lakh, while trade receivables reduced significantly to ₹82.11 lakh from ₹627.59 lakh in the prior year.

Afloat Enterprises Limited (formerly adishakti loha & ispat ) has filed its quarterly compliance certificate with BSE Limited for the quarter ended March 31, 2026. The submission relates to Regulation 74(5) of the SEBI (Depository and Participant) Regulations, 2018, demonstrating the company's adherence to regulatory requirements.

Regulatory Compliance Status

The certificate was issued by Bigshare Services Private Limited, the company's registrar and transfer agent, on April 04, 2026. According to the documentation, Regulation 74(5) is not applicable to Afloat Enterprises Limited due to specific operational circumstances during the reporting period.

Non-Applicability Confirmation

Bigshare Services Private Limited confirmed that Regulation 74(5) of the SEBI (Depositories and Participants) Regulation, 2018 is not applicable to the company for Q4FY26. The non-applicability stems from two key factors:

• The entire shareholding of the company remains in dematerialised form
• No requests were received from shareholders for rematerialisation or dematerialisation during the quarter

Company Information

Afloat Enterprises Limited, formerly known as Adishakti Loha and Ispat Limited, operates from its registered office located at Plot 3, Shop 325, DDA C.CNTR, Aggarwal Plaza, Sec-14, Rohini New Delhi 110085. The company is incorporated under CIN L46290DL2015PLC275150.

Regulatory Framework

The submission falls under Regulation 74(5) of the SEBI (Depositories and Participants) Regulation, 2018, which replaced the erstwhile Regulation 54 of SEBI (Depository and Participant) Regulations, 1996. This regulation requires companies to maintain proper records and submit compliance certificates regarding the dematerialisation status of their securities.

The certificate was digitally signed by Pawan Kumar Mittal, Director of the company (DIN: 00749265), ensuring proper authorisation and compliance with digital filing requirements.