Decorous Investment & Trading Co. Ltd. reported a net profit of ₹105.12 lakh for the financial year ended March 31, 2026 (FY26), an increase of 76% compared to ₹59.85 lakh in the previous year. The growth was primarily driven by a rise in other income, which includes interest on loans, and improved operational efficiency. The board approved the financial results during a meeting held on May 29, 2026.

For the quarter ended March 31, 2026 (Q4FY26), the company reported a net loss of ₹3.23 lakh, a decline from the profit of ₹5.89 lakh in the preceding quarter ended December 31, 2025. Revenue from operations for Q4FY26 stood at ₹18.41 lakh, down from ₹28.48 lakh in Q3FY26. Total expenses for the quarter decreased to ₹17.53 lakh from ₹22.59 lakh in the previous quarter.

The statutory auditors, M/s S M G A & Co., provided an unqualified opinion on the financial statements. The limited review report was issued in accordance with the Standard on Review Engagement (SRE) 2410. The report confirmed that the financial results were prepared in accordance with applicable accounting standards and disclosed all information required by Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Summary

The company's balance sheet as of March 31, 2026, showed total assets of ₹3.98 crore, up from ₹3.84 crore in the previous year. Total equity increased to ₹3.93 crore from ₹3.83 crore, while current liabilities rose to ₹40.84 lakh from ₹14.90 lakh. Cash and cash equivalents improved significantly to ₹1.14 crore as of March 31, 2026, compared to ₹60.49 lakh in the previous year.

The board also re-appointed M/s Mittal Jindal & Associates as Internal Auditors for FY 2026-27. The company confirmed that it has no subsidiaries and that none of its directors are disqualified under Section 164 of the Companies Act, 2013. The trading window for insiders remains closed from April 1, 2026, to June 3, 2026.

Decorous Investment & Trading Co. Ltd. appointed Mrs. Varsha Jain as Whole-Time Director and Chief Financial Officer (CFO) effective May 29, 2026, succeeding Mr. Ashok Kumar who resigned from executive roles due to health concerns. The Board approved the audited annual accounts for the financial year ended March 31, 2026, alongside the re-appointment of statutory auditors for a five-year term. These decisions were taken during the Board meeting convened at the company's registered office in New Delhi.

Mr. Ashok Kumar resigned from the positions of Whole-Time Director and CFO, a role he held since May 19, 2026, but will continue to serve on the Board as a Non-Executive Non-Independent Director. The Board accepted his resignation with immediate effect and passed a vote of appreciation for his tenure. To ensure continuity in financial stewardship, the Board designated Mrs. Varsha Jain as the new Whole-Time Director and CFO, subject to shareholder approval at the ensuing Annual General Meeting (AGM).

Mrs. Jain's appointment is for a tenure of five years commencing May 29, 2026. Her remuneration is fixed at ₹25,000 per month, subject to actual days attended. As the CFO and Key Managerial Personnel, she is responsible for financial management, fiscal planning, and regulatory compliances. The Board authorized Mr. Amit Gupta, Mrs. Varsha Jain, and CS Preetika Mishra to sign and stamp the necessary accounts and regulatory filings.

The Board approved the audited financial results for the quarter and year ended March 31, 2026, along with the limited review audit reports. The results have been released for publication in newspapers and displayed on the company's website. Additionally, the trading window for insiders will remain closed from April 1, 2026, to June 3, 2026.

In other statutory approvals, the Board re-appointed M/s S M G A & Co. as Statutory Auditors for the period FY 2026-27 to FY 2030-31, subject to AGM approval. M/s Mittal Jindal & Associates were re-appointed as Internal Auditors for FY 2026-27. The Board also adopted the Secretarial Audit Report and Secretarial Compliance Report for the year ended March 31, 2026.

Key Appointments and Approvals

Source: https://lodr-files.dhan.co/lodr-inputs/Company/INE183R01010/e4e75254-7881-4e20-90cb-22a828d0f603.pdf