Ishwarshakti Holdings & Traders Limited reported a net profit of ₹1,679.05 thousand for the quarter ended June 30, 2026, marking a 32% increase compared to ₹1,269.07 thousand in the corresponding quarter of the previous year. The company's total income rose to ₹3,935.73 thousand from ₹1,132.84 thousand in Q1FY26, driven primarily by revenue from operations and net gains on fair value changes. The statutory auditors, M/s. B. L. Dasharda & Associates, issued a limited review report with an unmodified opinion for the quarter.

Financial Performance

The board of directors approved the unaudited standalone financial results for the first quarter on July 20, 2026. Revenue from operations for the quarter stood at ₹2,802.91 thousand, while net gains on fair value changes contributed ₹1,042.67 thousand. Total expenses for the period were reported at ₹1,999.18 thousand. The company's earnings per share (EPS) basic increased to ₹1.17 from ₹0.88 in the previous year's same quarter.

Key Financial Metrics

The following table outlines the standalone unaudited financial results for the quarter ended June 30, 2026:

Auditor and Regulatory Disclosures

M/s. B. L. Dasharda & Associates, Chartered Accountants, performed the limited review of the financial results. The auditors included an emphasis of matter paragraph noting that the fair value of unquoted equity investments in Seksaria Industries Private Limited and Seksaria Confectionaries Private Limited was measured based on unaudited financial statements for the year ended March 31, 2026. The company is registered as an NBFC with a net worth of less than ₹250 crore. The results were prepared in compliance with Indian Accounting Standards (Ind AS) and SEBI (LODR) Regulations, 2015.

Ishwarshakti Holdings & Traders Limited reported a net loss of ₹3,129.46 thousand for the financial year ended March 31, 2026, widening from a loss of ₹1,706.55 thousand in the previous year. The company recorded a total comprehensive income of ₹3,48,633.03 thousand for the year, driven by other comprehensive income of ₹3,51,762.50 thousand. The board approved the audited standalone financial results for the quarter and year ended March 31, 2026, in a meeting held on May 29, 2026.

Revenue from operations for the year stood at ₹6,194.11 thousand, a significant decrease from ₹15,570.60 thousand in FY25. For the quarter ended March 31, 2026, the company reported a net loss of ₹7,562.86 thousand. Total expenses for the year increased to ₹9,904.61 thousand from ₹18,106.18 thousand in the prior year. The negative other income of ₹6,303.42 thousand for the quarter was attributed to the reversal of interest income recognized in earlier quarters due to default in servicing interest.

The board approved the change in designation of Mr. Vinay Seksaria from Executive Director to Managing Director, Key Managerial Personnel, and Chairman of the company with immediate effect, subject to shareholder approval. Mrs. Radhika Seksaria was appointed as an Additional Director. Additionally, M/s. M.R.V. & Associates, Chartered Accountants, were re-appointed as Internal Auditors for F.Y. 2026-27.

M/s. B. L. Dasharda & Associates, Statutory Auditors, issued an audit report with an unmodified opinion. The auditors emphasized that the company implemented a new methodology for determining the carrying value of investments in associates based on Net Asset Value (NAV) for the first time during the quarter. This adjustment was recognized in accordance with Indian Accounting Standards (Ind AS).

Financial Results for FY26