Esquire Money Guarantees Limited held its Board of Directors meeting on May 18, 2026, wherein the audited standalone financial results for the quarter and financial year ended March 31, 2026 were considered and approved. The meeting commenced at 03:30 P.M. and concluded at 04:00 P.M. The statutory auditors, Rajesh U Shah & Associates, Chartered Accountants, issued an unmodified (unqualified) audit opinion on the standalone financial results.

Financial Performance Overview

The company's full-year performance was significantly impacted by exceptional items of ₹45.939 lakhs, which widened the net loss considerably compared to the previous year. The following table presents the key financial highlights for the quarter and year ended March 31, 2026:

On a quarterly basis, the company reported a marginal net profit of ₹0.032 lakhs for the quarter ended March 31, 2026, a notable turnaround from a net loss of ₹4.164 lakhs in the corresponding quarter of the previous year. Total income from operations for the quarter stood at ₹2.674 lakhs, compared to ₹1.582 lakhs in Q4 FY25. The full-year net loss of ₹56.368 lakhs was substantially higher than the ₹2.999 lakhs loss recorded in FY25, driven primarily by exceptional items of ₹45.939 lakhs during FY26.

Balance Sheet Highlights

The audited statements of assets and liabilities reflect a contraction in the company's total asset base. Key balance sheet figures as at March 31, 2026 are presented below:

Total assets declined to ₹421.35 lakhs from ₹497.29 lakhs in the previous year, largely on account of a reduction in non-current investments from ₹397.79 lakhs to ₹323.19 lakhs. Shareholders' funds stood at ₹418.47 lakhs as at March 31, 2026, compared to ₹474.84 lakhs a year earlier. The paid-up equity share capital remained unchanged at ₹220.50 lakhs (face value ₹10 per share).

Cash Flow Summary

The cash flow statement for the year ended March 31, 2026 highlights a significant outflow from operating activities, partially offset by inflows from investing activities.

Net cash used in operating activities was ₹80.54 lakhs for FY26, compared to a net inflow of ₹0.47 lakhs in FY25. Investing activities generated a net inflow of ₹74.12 lakhs, primarily from a decrease in investments of ₹74.00 lakhs and dividend income of ₹0.11 lakhs. As a result, closing cash and cash equivalents stood at ₹5.29 lakhs, down from ₹11.72 lakhs at the beginning of the year.

Auditor's Opinion and Regulatory Compliance

The statutory auditors, Rajesh U Shah & Associates (Firm Registration No. 327799E), issued an unmodified opinion on the standalone financial results, confirming that the results present a true and fair view in conformity with applicable accounting standards. The audit was conducted in accordance with the Standards on Auditing specified under Section 143(10) of the Companies Act, 2013. Managing Director Manoj Chander Pandey (DIN: 05261183) issued a declaration under Regulation 33(3)(d) of SEBI (LODR) Regulations, 2015, confirming that the statutory auditors' report does not contain any qualifications, reservations, or adverse remarks.

Esquire Money Guarantees Limited has filed its mandatory compliance certificate with BSE Limited for the quarter and financial year ended March 31, 2026. The submission fulfills the company's regulatory obligations under SEBI (Depositories and Participants) Regulations, 2018.

Regulatory Compliance Certificate

The certificate was issued by ABS Consultant Private Limited, which serves as the registrar and share transfer agent for Esquire Money Guarantees Limited. The document confirms compliance with Regulation 74(5) of the Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018.

Certificate Confirmation Details

ABS Consultant Private Limited, as the SEBI authorized Category-1 registrar with NSDL and CDSL connectivity, certified several key compliance aspects. The registrar confirmed that details of securities dematerialized during the reporting period were properly furnished to the depositories and all stock exchanges where the company's shares are listed.

The certificate further validates that securities received for dematerialization were mutilated and cancelled within the stipulated timeframe after due verification. Additionally, the registrar confirmed that the depository's name was appropriately substituted in records as the registered owner.

Corporate Information

Esquire Money Guarantees Limited operates under CIN L51900MH1985PLC036946 and maintains its registered office at A-201, 2nd Floor, Navneelam Premises CHS., 108, DR R G Thadani Marg, Podar Hospital, Worli, Mumbai. The compliance certificate was signed by Managing Director Manoj Chander Pandey (DIN: 05261183) on behalf of the company.

The submission represents part of the company's ongoing regulatory compliance framework, ensuring adherence to SEBI guidelines governing depositories and participants in the Indian securities market.