alna trading & exports reported a net profit of ₹1.82 lakh for the financial year ended March 31, 2026, marking a rise from ₹1.56 lakh in the prior year. This improvement occurred despite a marginal decline in revenue from operations, which fell to ₹210.51 lakh from ₹211.19 lakh in FY25. The company maintained a robust balance sheet with cash and cash equivalents totaling ₹178.26 lakh, while carrying no bank borrowings or debentures. The Board of Directors approved the audited financial statements on May 20, 2026, setting the stage for shareholder approval at the upcoming Annual General Meeting.

The AGM is scheduled for Thursday, August 20, 2026, at 12:00 noon at Allana House, Colaba, Mumbai. Shareholders will vote on ordinary resolutions to adopt the financial statements and reappoint Anwar Husain Chauhan as a Director liable to retire by rotation. Additionally, special resolutions will seek approval for the regularization of Jagannath Pandharinath Dange and Amita Sachin Karia as Non-Executive Independent Directors for terms of up to five years. The book closure period is set from August 14, 2026, to August 20, 2026.

Financial Performance

The company’s total income decreased slightly to ₹211.17 lakh from ₹211.84 lakh in the previous year. Total expenses were controlled at ₹209.18 lakh, down from ₹209.30 lakh in FY25. Profit before tax stood at ₹1.99 lakh, compared to ₹2.54 lakh in the prior year. Tax expenses were recorded at ₹0.17 lakh, significantly lower than the ₹0.98 lakh paid in FY25, contributing to the higher net profit. Earnings per share (basic and diluted) increased to ₹0.91 per share from ₹0.78 per share.

Balance Sheet and Cash Flow

As of March 31, 2026, total assets amounted to ₹201.31 lakh, up from ₹199.52 lakh in the previous year. Non-current assets included property, plant, and equipment valued at ₹3.53 lakh and financial assets of ₹15.58 lakh. Current assets were dominated by cash and cash equivalents of ₹178.26 lakh. Total equity stood at ₹200.60 lakh, comprising equity share capital of ₹20.00 lakh and other equity of ₹180.60 lakh. Current liabilities were minimal at ₹0.70 lakh, primarily consisting of trade payables.

Cash flow from operating activities generated ₹2.06 lakh, an increase from ₹1.90 lakh in FY25. Investing activities yielded ₹0.64 lakh from dividend receipts. There were no financing activities during the year. The net increase in cash and cash equivalents was ₹2.70 lakh.

What the Numbers Show

The divergence between declining revenue and rising net profit highlights effective cost management and lower tax outflows. While revenue dipped slightly, total expenses also decreased, preserving the profit margin. The significant reduction in tax expenses—from ₹0.98 lakh to ₹0.17 lakh—was a primary driver of the improved bottom line. Furthermore, the company’s debt-free status and high cash reserves provide substantial financial flexibility, although the absolute scale of operations remains small.

Alna Trading & Exports Ltd returned to profitability in the first quarter of FY27, reporting a net profit of ₹0.70 lakh for the period ended June 30, 2026. This marks a significant turnaround from the net loss of ₹0.47 lakh recorded in the corresponding quarter of the previous year. The company’s revenue from operations rose to ₹56.25 lakh, up from ₹39.87 lakh in Q1FY26, driven primarily by its core trading activities. For shareholders, this return to positive earnings signals stabilized operations after a period of losses.

The Board of Directors approved the unaudited financial results at a meeting held on July 23, 2026. DKP & Associates, the Statutory Auditors of the Company, issued a Limited Review Report confirming compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results were prepared in accordance with Indian Accounting Standard (Ind AS) 34. Mithun Patel, Company Secretary & Compliance Officer, certified the disclosure under Regulation 30, which was subsequently published in Standard Post and Dainik Nalanda Express on July 24, 2026.

In a key governance move, the Board appointed Mr. Hanuman Pandey as the Internal Auditor for a term of five years, effective from the financial year 2026–27 to 2030-31. This appointment follows the provisions of Section 138 of the Companies Act, 2013, and Rule 13 of the Companies (Accounts) Rules, 2014. Mr. Pandey is a qualified Chartered Accountant with over 17 years of experience in internal audits and risk management, strengthening the company’s internal control framework.

The Board also approved the convening of the Annual General Meeting (AGM) for the financial year 2025–26 on Thursday, August 20, 2026. To facilitate the meeting, the Register of Members and Share Transfer Books will remain closed from Friday, August 14, 2026, to Thursday, August 20, 2026. Director Anwar Husain Chauhan has been authorised to sign and submit the financial results to the exchange.

Alna Trading disclosed that it qualifies for an exemption under Regulation 15(2) of the SEBI (LODR) Regulations, 2015, as its paid-up equity share capital does not exceed ₹10 Crores and net worth remains below ₹25 Crores. Consequently, certain corporate governance requirements, including disclosures pertaining to Related Party Transactions under Regulation 23(9), are not applicable to the company.

Financial Performance Summary