Asutosh Enterprises Limited has approved its audited standalone financial results for the quarter and year ended March 31, 2026, at a Board of Directors meeting held on May 12, 2026. The meeting, which commenced at 3:30 P.M. and concluded at 4:30 P.M., was convened at the company's registered office in Kolkata. The results were reviewed by the Audit Committee and approved by the Board in compliance with Regulations 30, 33, and other applicable provisions of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The statutory auditors, M/s. S. Ghose & Co. LLP (FRN: 302184E/E300007), issued an unmodified audit opinion on the financial results, confirming the absence of any qualifications. The Board of Directors authorised Mr. V.N. Agarwal, Director, to sign the results on behalf of the company.

Financial Performance Overview

For the full year ended March 31, 2026, Asutosh Enterprises reported a net profit after tax of ₹278.98 lakhs, compared to ₹312.59 lakhs in the previous year. Total revenue for the year stood at ₹386.10 lakhs, comprising entirely of other income, as there was no revenue from operations. Total expenses for the year were ₹8.36 lakhs, down from ₹10.68 lakhs in the prior year, primarily consisting of employee benefits expense of ₹1.80 lakhs and other expenses of ₹6.56 lakhs. Profit before tax for the full year was ₹377.74 lakhs against ₹381.06 lakhs in the previous year. Net tax expenses for the year amounted to ₹98.76 lakhs, compared to ₹68.47 lakhs previously, resulting in the lower net profit figure.

The following table presents the key financial results for the quarter and year ended March 31, 2026 (₹ in Lakhs):

Balance Sheet Highlights

As at March 31, 2026, the company's total assets stood at ₹5,048.36 lakhs, a significant increase from ₹2,394.31 lakhs as at March 31, 2025. This was primarily driven by a sharp rise in other current assets to ₹3,022.99 lakhs from ₹357.11 lakhs in the prior year. Non-current assets remained stable at ₹1,889.15 lakhs, comprising investments of ₹1,889.10 lakhs and other financial assets of ₹0.05 lakhs. Total equity increased to ₹2,577.00 lakhs from ₹2,298.01 lakhs, supported by equity share capital of ₹224.10 lakhs and other equity of ₹2,352.90 lakhs. Current liabilities rose substantially to ₹2,471.36 lakhs from ₹96.31 lakhs, reflecting an increase in other current liabilities.

Cash Flow Summary

The company's cash flow statement for the year ended March 31, 2026 reflects net cash used in operating activities of ₹397.51 lakhs, compared to ₹414.05 lakhs in the prior year. Cash flow from investing activities was ₹386.10 lakhs, driven entirely by dividend received, against ₹386.80 lakhs in the previous year. There were no cash flows from financing activities during either year. As a result, net cash and cash equivalents decreased by ₹11.41 lakhs during the year, with the closing balance standing at ₹8.71 lakhs compared to an opening balance of ₹20.12 lakhs.

Regulatory and Audit Compliance

The financial results were submitted to BSE Limited by Narayan Baheti, Company Secretary and Compliance Officer, in accordance with applicable SEBI listing regulations. The statutory auditors, M/s. S. Ghose & Co. LLP, conducted the audit in accordance with the Standards on Auditing specified under Section 143(10) of the Companies Act, 2013, and issued an unmodified opinion confirming that the results present a true and fair view. The paid-up equity share capital of the company stands at ₹224.10 lakhs, with a face value of ₹10 per share.

Switching Technologies Gunther Limited has submitted a regulatory disclosure to BSE Limited confirming its classification status under SEBI regulations. The company has formally stated that it does not qualify as a 'Large Corporate' entity under the applicable SEBI framework.

Regulatory Compliance Disclosure

The disclosure was made pursuant to SEBI circular SEBI/HO/DDHS/CIR/P/2018/144 dated November 26, 2018. This circular establishes specific criteria and requirements for companies classified as 'Large Corporates' under Indian securities regulations.

Financial Position Details

As part of the disclosure format, the company provided key financial information demonstrating its non-Large Corporate status. The company reported zero outstanding borrowings and confirmed that credit rating requirements are not applicable.

Corporate Communication Details

The disclosure was officially signed by S. Ramesh, Company Secretary, and T. Nirmala, Chief Financial Officer of Switching Technologies Gunther Limited. The document was submitted to BSE Limited on April 16, 2026.

The company is headquartered at B-9 & B-10, Special Economic Zone (MEPZ), Kadapperi, Tambaram, Chennai - 600045. This disclosure represents part of the company's ongoing compliance with Indian securities market regulations and transparency requirements under the SEBI framework.