Devine Impex Limited reported a net profit of ₹3.10 lakh for the financial year ended March 31, 2026, a decrease from ₹3.29 lakh in the previous year. The company recorded a net loss of ₹8.89 lakh for the quarter ended March 31, 2026, compared to a loss of ₹0.41 lakh in the corresponding quarter of the previous year. Revenue from operations for the full year declined to ₹170.17 lakh from ₹199.69 lakh in FY25, while quarterly revenue fell to ₹75.09 lakh from ₹93.20 lakh.

The Board of Directors approved the audited financial results for the quarter and year ended March 31, 2026, in a meeting held on May 27, 2026. The results were reviewed and recommended by the Audit Committee prior to approval. The company disclosed that it has only one segment and hence no separate segment results have been provided. Previous period figures have been regrouped wherever necessary for comparability.

Total expenses for the year ended March 31, 2026, stood at ₹166.15 lakh, lower than ₹194.84 lakh in the previous year. For the quarter, total expenses increased to ₹87.28 lakh from ₹93.75 lakh in the same period last year. The company reported a tax expense of ₹0.92 lakh for the full year, compared to ₹1.56 lakh in FY25.

Financial Performance

Balance Sheet Highlights

The company's total assets as of March 31, 2026, were ₹1378.17 lakh, compared to ₹1375.04 lakh in the previous year. Equity share capital remained constant at ₹961.72 lakh. Total current assets increased to ₹1246.30 lakh from ₹1243.16 lakh, driven primarily by inventory which stood at ₹1093.67 lakh.

Cash Flow Statement

Net cash from operating activities for the year ended March 31, 2026, was negative at ₹1.07 lakh, compared to a positive inflow of ₹0.61 lakh in the previous year. Cash and cash equivalents decreased to ₹0.30 lakh as of March 31, 2026, from ₹1.37 lakh a year earlier. There were no cash flows from investing or financing activities during the year.

Devine Impex Limited has submitted its quarterly compliance certificate to BSE Limited under Regulation 74(5) of SEBI (Depositories and Participants) Regulations, 2018 for the quarter ended 31st March, 2026. The submission was made on April 13, 2026, by Managing Director Neeraj Jain.

Regulatory Compliance Certificate

The company submitted a confirmation certificate received from MUFG Intime India Pvt. Limited, which serves as Devine Impex's Registrar and Share Transfer Agent (RTA). The certificate confirms compliance with SEBI's depositories and participants regulations for the fourth quarter of fiscal year 2026.

Certificate Confirmation Details

MUFG Intime India Pvt. Limited, formerly known as Link Intime India Private Limited, issued the confirmation certificate on April 4, 2026. The certificate was signed by Swapn Kumar Naskar, Associate Vice President & Head (Delhi Branch).

The RTA confirmed that:

• Securities received from depository participants for dematerialisation during Q4FY26 were properly confirmed to depositories
• Securities comprised in certificates have been listed on stock exchanges where earlier issued securities are listed
• Security certificates received for dematerialisation were confirmed/rejected within prescribed timelines
• Security certificates were mutilated and cancelled after due verification by depository participants
• Depository names were substituted in the register of members as registered owners

Company Information

Devine Impex Limited operates with CIN L51110PB1995PLC017179 and maintains its registered office at The Groove C-157, 1st Floor, Industrial Focal Point, Phase VII, Mohali, Punjab 160059. The company's Managing Director Neeraj Jain (DIN-01132916) signed the submission letter to BSE Limited.

This regulatory submission demonstrates Devine Impex's commitment to maintaining compliance with SEBI's depositories and participants regulations, ensuring proper handling of securities dematerialisation processes through its appointed registrar and share transfer agent.