Lotus chocolate Company Limited announced its audited financial results for FY26, revealing a dramatic 99.4% decline in net profit to ₹10.00 lakh compared to ₹1,722.72 lakh in the previous year. Despite maintaining stable revenue at ₹57,955.36 lakh, the company faced significant operational challenges that severely impacted profitability.

Financial Performance Overview

The company's financial performance for FY26 showed mixed results with revenue growth offset by margin pressures. Key financial metrics demonstrate the challenging operating environment:

Quarterly Performance Analysis

The fourth quarter results reflected the company's ongoing challenges, with Q4 FY26 recording a loss of ₹447.32 lakh compared to a profit of ₹141.55 lakh in Q4 FY25. The quarterly performance breakdown shows:

Expense Structure and Cost Pressures

The company experienced significant cost inflation across multiple expense categories. Material costs increased substantially, with cost of materials consumed rising to ₹30,444.46 lakh from ₹53,973.83 lakh in the previous year. Employee benefit expenses nearly doubled to ₹3,399.97 lakh from ₹1,797.91 lakh, while finance costs more than doubled to ₹1,630.54 lakh from ₹711.08 lakh.

Balance Sheet Position

The company's balance sheet showed total assets of ₹27,596.25 lakh as of March 31, 2026, compared to ₹27,034.45 lakh in the previous year. Current assets decreased to ₹23,355.76 lakh from ₹23,767.17 lakh, primarily due to inventory reduction from ₹8,061.50 lakh to ₹4,480.04 lakh. However, trade receivables increased significantly to ₹16,705.28 lakh from ₹13,308.49 lakh.

Regulatory Compliance and Governance

The Board of Directors approved these audited financial results during a meeting held on April 15, 2026, from 5:35 p.m. to 5:50 p.m. IST, following recommendations from the Audit Committee. The company submitted the required documentation to BSE Limited under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Deloitte Haskins & Sells LLP provided an unmodified audit opinion on the financial results, confirming they present a true and fair view of the company's financial position.

Lotus Chocolate Company Limited has announced the opening of a special window for transfer and dematerialisation of physical shares, providing eligible investors an opportunity to complete pending share transfer processes. The announcement was made through newspaper advertisements published on April 13, 2026.

Special Window Details

The special window will remain open until February 04, 2027, as per SEBI Circular No. HO/MIRSD/MIRSD_RTAMB/P/CIR/2022/8 dated January 25, 2022, and SEBI Circular No. SEBI/HO/MIRSD/MIRSD-PoD-1/P/CIR/2023/181 dated December 30, 2026.

Eligibility Criteria

This facility is specifically available to investors who purchased physical shares of Lotus Chocolate Company Limited prior to April 01, 2019, and fall into one of two categories:

• Investors who had not lodged their shares for transfer
• Investors who had lodged shares for transfer but the requests were rejected, returned, or not processed due to documentation deficiencies

Eligibility Matrix

The company has provided a clear matrix to help investors understand their eligibility:

Documentation Requirements

Investors wishing to avail this special window must submit:

• Original share certificates
• Transfer deeds
• Other supporting documents as required

The company has emphasized that only requests accompanied by complete documentation will be considered under this special window.

Contact Information

Eligible investors can contact the company's Registrar and Transfer Agent, KFin Technologies Limited, at their Hyderabad office located at Selenium Tower-B, Plot Nos. 31 & 32, Gachibowli, Financial District, Nanakramguda, Hyderabad - 500 032. Queries can be directed to lotusinvestor@kfintech.com .

For additional details, investors are advised to refer to the SEBI Circular available at the official SEBI website. The notice was signed by Utsav Saini, Company Secretary and Compliance Officer, from the company's registered office in Hyderabad.