Atharv Enterprises Limited reported a net profit of ₹4.98 lakh for the first quarter ended June 30, 2026, rising from ₹4.64 lakh in the corresponding period of the previous year. However, the company’s compliance timeline faced a disruption when its standalone unaudited financial results could not be published in newspapers as originally scheduled due to an inadvertent error by the publisher. The advertisement was subsequently published in Active Times and Mumbai Lakshadeep on July 28, 2026, alongside submission to the Bombay Stock Exchange under Regulation 30 and Regulation 47(1) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Total income from operations for Q1FY26 stood at ₹94.60 lakh, a decrease of 8.1% from ₹102.98 lakh in Q1FY25. Despite the revenue contraction, the company managed to improve its bottom line through cost efficiencies. Total expenses declined to ₹88.00 lakh from ₹96.78 lakh in the prior year quarter, contributing to a profit before tax of ₹6.60 lakh, up from ₹6.20 lakh previously. Managing Director Pramod Kumar Gadiya confirmed that the delay was purely procedural and did not impact the financial outcomes or operational activities of the firm.

Financial Performance Summary

The following table outlines the key financial figures for the quarter and year-ended periods:

Compliance and Governance

The Board of Directors approved the standalone unaudited financial results during a meeting held on July 22, 2026. In addition to the financial results, the Board approved the re-appointment of M/s. B.B. Gagrani & Co. as the Internal Auditor for the financial year 2026-27. The firm brings experience in statutory audits, internal audits, tax audits, and forensic audits.

The unaudited financial results were reviewed by Shweta Jain & Co LLP, Chartered Accountants, who confirmed that the statement was prepared in accordance with Indian Accounting Standards. The review report noted no material misstatements. The company has attached a letter from the publisher confirming the technical reason for the initial non-publication to the exchange records.

What the Numbers Show

The divergence between revenue decline and profit growth highlights improved cost management at Atharv Enterprises. While top-line revenue contracted by approximately ₹8.38 lakh, expenses fell by a larger margin of ₹8.78 lakh. This suggests that the company successfully controlled operational costs despite lower income generation. The paid-up equity share capital remained constant at ₹1,700.00 lakh with a face value of ₹1 per share, indicating no dilution or capital raising activity during the period.

Atharv Enterprises Limited reported a net profit of ₹18.58 lakh for the financial year ended March 31, 2026, compared to ₹19.26 lakh in the previous year. Total income from operations for the year stood at ₹384.92 lakh, an increase from ₹322.76 lakh in FY25, driven by other operating income. The company’s total expenses for the year rose to ₹360.17 lakh from ₹297.08 lakh in the prior year.

The board of directors approved the standalone audited financial results for the fourth quarter and financial year ended March 31, 2026, at a meeting held on May 29, 2026. M/s. Shweta Jain & Co LLP, Chartered Accountants, the statutory auditors, expressed an unmodified opinion on the audited financial results for the quarter and year ended March 31, 2026.

For the quarter ended March 31, 2026, the company reported a net profit of ₹4.93 lakh, a decrease from ₹6.15 lakh in the corresponding quarter of the previous year. Total income from operations for the quarter was ₹134.36 lakh, while total expenses amounted to ₹127.83 lakh. Profit before tax for the quarter stood at ₹6.53 lakh.

The statement of assets and liabilities as of March 31, 2026, shows total assets at ₹4,270.47 lakh, up from ₹3,608.74 lakh in the previous year. Non-current assets increased to ₹2,785.48 lakh, primarily due to higher investments and loans. Current assets stood at ₹1,484.99 lakh, with trade receivables at ₹460.10 lakh. Equity and liabilities totaled ₹4,270.47 lakh, with shareholder funds at ₹2,023.25 lakh.

The cash flow statement for the year ended March 31, 2026, indicates net cash generated from operating activities at ₹462.35 lakh, compared to ₹200.42 lakh in the previous year. Net cash used in investing activities was ₹423.01 lakh, while financing activities resulted in a net outflow of ₹57.45 lakh. Cash and cash equivalents at the end of the period stood at ₹16.26 lakh.

Financial Results for FY26