Diamant Infrastructure Limited reported a net loss of ₹6.23 lakh for the financial year ended March 31, 2026, a reversal from the net profit of ₹9.09 lakh recorded in the previous year. The company's total income for FY26 stood at ₹15.34 lakh, down from ₹18.31 lakh in FY25. For the quarter ended March 31, 2026, the company posted a net loss of ₹9.80 lakh. R A Gupta & Associates, Chartered Accountants, audited the results and flagged a material uncertainty related to the company's ability to continue as a going concern, citing the absence of major business transactions and employees.

The Board of Directors approved the audited standalone financial results for the quarter and year ended March 31, 2026, at a meeting held on May 30, 2026. In their report, the auditors noted that the lack of operations and staff might affect the going concern concept, though management stated the situation is temporary. Additionally, the auditors highlighted that a loan classified as a non-performing asset (NPA) led to the bank taking possession of the company's premises, which has since been vacated.

Financial Performance

The company's expenses for FY26 totaled ₹12.44 lakh, a significant increase from ₹9.18 lakh in the previous year. Other expenses rose to ₹10.50 lakh from ₹7.39 lakh year-on-year. Employee benefit expenses for the year were ₹1.80 lakh, slightly higher than ₹1.66 lakh in FY25. The basic earnings per share (EPS) for FY26 was a loss of ₹0.02, compared to a profit of ₹0.03 in the prior year.

Balance Sheet Highlights

As of March 31, 2026, the company's total assets stood at ₹2,104.11 lakh, a decrease from ₹2,230.46 lakh in the previous year. Current liabilities reduced significantly to ₹770.10 lakh from ₹1,088.22 lakh, driven by a decrease in short-term borrowings to ₹470.56 lakh from ₹873.70 lakh. Cash and cash equivalents dropped to ₹3.60 lakh as of March 31, 2026, from ₹16.13 lakh a year earlier. Trade receivables increased to ₹718.85 lakh from ₹706.04 lakh over the same period.

Diamant Infrastructure Limited has filed its quarterly compliance certificate with BSE Limited under Regulation 74(5) of the SEBI (Depositories and Participants) Regulations, 2018 for the quarter ended March 31, 2026. The submission was made on April 17, 2026, by Managing Director Naresh Satyanarayan Saboo.

Regulatory Compliance Certificate

The certificate was issued by Purva Sharegistry (I) Pvt. Ltd., a SEBI-registered Category 1 Registrar and Share Transfer Agent (Registration No. INR000001112), which serves as the company's official registrar. The compliance officer Ms. Deepali Gaonkar confirmed that all regulatory requirements under SEBI Depositories Regulations were met during the reporting period.

Dematerialization Activity Report

The detailed quarterly report reveals no dematerialization activity during the period from January 1, 2026 to March 31, 2026:

Company Information

Diamant Infrastructure Limited operates from its registered office at Plot No. 3, Hindustan Colony, Wardha Road, Nagpur - 440015. The company trades on BSE Limited under scrip code 508860 with the scrip ID DIAMANT. The company's ISIN is INE206I01026, and it maintains its corporate identity number as L26994MH2003PLC143264.

Regulatory Framework

Under Regulation 74(5) of SEBI Depositories Regulations, companies must submit quarterly confirmation certificates through their registrar and transfer agents. These certificates confirm that securities received for dematerialization were properly processed and that all procedural requirements were fulfilled within prescribed timelines. The regulation ensures transparency in the dematerialization process and maintains investor protection standards.

The nil activity reported for Q4FY26 indicates that no shareholders opted to convert their physical share certificates to electronic form during this quarter, reflecting stable shareholding patterns without significant trading or transfer activity requiring dematerialization services.