Esaar (India) Ltd returned to profitability for the financial year ended March 31, 2026, reporting a net profit of ₹1,113.69 lakh compared to a loss in the prior year. The company's 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. The statutory auditor, M/s. B L Dasharda & Associates, Chartered Accountants (Firm Registration No. 112615W), issued an audit report with an unmodified opinion on the results. The results were reviewed and recommended by the Audit Committee prior to board approval.

Financial Performance

Revenue from operations for the year ended March 31, 2026, stood at ₹4,070.88 lakh, a significant increase from ₹252.03 lakh in the quarter ended March 31, 2025. Total income for FY26 reached ₹4,178.61 lakh. For the quarter ended March 31, 2026, the company posted a net profit of ₹2,501.19 lakh on a total income of ₹3,482.83 lakh. The following table presents the key financial metrics across reporting periods:

Expense Breakdown

The company's total expenses for FY26 stood at ₹2,617.26 lakh. The key components of expenses for the year are detailed below:

Operational Highlights

The revenue from operations comprises income from trading in shares and NBFC activities. Due to a substantial increase in the volume of transactions in shares, the management decided to show income from share trading as net gain or loss on trading of shares in the Statement of Profit & Loss, with the closing stock of such shares classified under the head Inventories. The company is classified under the "Base Layer" pursuant to the Reserve Bank of India's Scale Based Regulations for NBFCs. The paid-up equity share capital stood at ₹2,044.25 lakh, while reserves excluding revaluation reserves were ₹1,911.35 lakh for FY26.

Assets and Liabilities

The company's balance sheet reflected improved financial health as of March 31, 2026. Total assets stood at ₹11,973.26 lakh, up from ₹10,872.56 lakh in the previous year. Total equity rose significantly to ₹3,955.56 lakh from ₹2,339.92 lakh, driven by an increase in other equity from ₹295.67 lakh to ₹1,911.31 lakh. Borrowings decreased to ₹4,688.28 lakh from ₹5,433.22 lakh in the prior year.

Cash Flow Summary

For the year ended March 31, 2026, the company generated net cash from operating activities of ₹21.78 lakh, compared to a net cash outflow of ₹182.22 lakh in the prior year. Net cash from investing activities was ₹712.74 lakh, supported by sale of shares worth ₹712.74 lakh. Financing activities resulted in a net cash outflow of ₹744.95 lakh, primarily due to repayment of short-term borrowings. Cash and cash equivalents at the end of the year stood at ₹18.76 lakh, compared to ₹29.18 lakh at the beginning of the year.

Esaar (India) Ltd has fulfilled its regulatory obligations by submitting the mandatory compliance certificate under SEBI (Depositories and Participants) Regulations, 2018 for the quarter ended March 31, 2026. The filing was completed on April 03, 2026, demonstrating the company's commitment to timely regulatory compliance.

Regulatory Filing Details

The certificate was submitted to BSE Limited by Whole-Time Director Bipin D Varma, who digitally signed the submission on April 03, 2026. The filing pertains to Regulation 74(5) of SEBI (Depositories and Participants) Regulations, 2018, which mandates quarterly reporting of dematerialization activities.

Registrar Confirmation

Purva Sharegistry (India) Private Limited, serving as the company's registrar and share transfer agent, provided the compliance certificate. The SEBI-registered entity (Registration No. INR000001112) confirmed adherence to all regulatory requirements for the reporting quarter.

The registrar certified that all securities received from depository participants for dematerialization during the quarter were properly processed within prescribed timelines. Additionally, they confirmed that security certificates received for dematerialization were appropriately verified, mutilated, and cancelled as per regulatory procedures.

Dematerialization Activity Summary

The detailed report for the period from January 01, 2026 to March 31, 2026 revealed no dematerialization activity during the quarter. The share certificate dematerialization table showed nil entries across all parameters including folio numbers, shareholder names, certificate numbers, distinctive numbers, and shares dematerialized.

Compliance Significance

This quarterly filing represents standard regulatory compliance under SEBI's framework for depositories and participants. The submission ensures transparency in share transfer operations and maintains investor confidence through proper documentation of dematerialization processes. The nil activity during the quarter indicates stable shareholding patterns without significant share transfer movements through the dematerialization route.