Decorous Investment And Trading Co Ltd reported a net loss of ₹197.68 thousand for the quarter ended 30.06.2026, a significant decline from the profit of ₹436.06 thousand recorded in the corresponding quarter of the previous year. The company's revenue from operations fell to ₹0.00 thousand during the period, down from ₹200.00 thousand in Q1FY25. Total revenue for the quarter stood at ₹136.07 thousand, driven solely by other income, which decreased from ₹549.88 thousand in the prior year.

Total expenses for the quarter rose to ₹333.75 thousand, compared to ₹313.81 thousand in the same period last year. Employee benefits expense increased to ₹191.00 thousand from ₹177.00 thousand, while other expenses rose to ₹142.56 thousand from ₹136.50 thousand. The company reported a basic and diluted earnings per share (EPS) of (0.057) for the quarter, compared to 0.126 in the corresponding period of the previous year.

The unaudited financial results were reviewed and approved by the board and the audit committee during a meeting held on 20 Jul 2026. M/s S M G A & Co., Chartered Accountants, issued the limited review report pursuant to SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The report confirmed that nothing came to their attention that would suggest the financial results contained material misstatements.

Financial Performance Summary

The board also approved the audited annual accounts for the financial year ended 31.03.2026 and recommended them for adoption at the upcoming Annual General Meeting (AGM). The 43rd AGM is scheduled to be held on 20 Aug 2026 at the company's registered office in New Delhi. Shareholders will consider the re-appointment of directors and auditors, among other resolutions. The trading window for insiders will remain closed from 01.07.2026 to 30.07.2026.

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.