Onesource Industries and Ventures Limited is not required to submit disclosures for related party transactions for the financial year ended March 31, 2026, due to its paid-up equity share capital and net worth falling below the thresholds specified in the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. This exemption applies as the company's paid-up equity share capital did not exceed Rs 10 Crore and its net worth did not exceed Rs 25 Crore as on March 31, 2025, the last day of the previous financial year.

Financial Metrics for FY26

The company confirmed its financial position based on the audited financial statements as on March 31, 2026. The figures validate the company's eligibility for the exemption from corporate governance provisions, including those related to related party transactions.

Regulatory Exemption Details

Under Regulation 15(2) of the SEBI (LODR) Regulations, 2015, compliance with specific corporate governance provisions is not mandatory for listed entities with a paid-up equity share capital not exceeding Rs 10 Crore and a net worth not exceeding Rs 25 Crore. Consequently, Onesource Industries and Ventures Limited is not required to provide the disclosure of related party transactions under Regulation 23(9) for the year ended March 31, 2026.

Onesource Industries and Ventures Limited reported a net profit of ₹265.39 lakh for the financial year ended March 31, 2026, a significant increase from ₹112.64 lakh in the prior year. Revenue from operations for FY26 rose to ₹9,945.23 lakh, compared to ₹7,025.32 lakh in FY25, driven primarily by business expansion. The company’s total assets stood at ₹1,439.17 lakh as of March 31, 2026, up from ₹486.96 lakh a year earlier, while equity and liabilities increased to ₹1,439.17 lakh from ₹486.96 lakh.

The Board of Directors approved the audited financial results for the quarter and year ended March 31, 2026, in a meeting held on May 30, 2026. M/s Sumit Ranka and Associates, Chartered Accountants, issued an audit report with an unmodified opinion on the financial results. The statutory auditors confirmed that the results were prepared in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance

The company’s profit before tax for FY26 was ₹353.51 lakh, compared to ₹153.12 lakh in FY25. Total expenses for the year increased to ₹9,603.78 lakh from ₹6,885.17 lakh in the previous year, largely due to higher purchase of stock-in-trade and other expenses. For the quarter ended March 31, 2026, the company reported a net loss of ₹199.23 lakh, compared to a net loss of ₹7.79 lakh in the corresponding quarter of the previous year.

Corporate Developments

On the recommendation of the Audit Committee, the Board appointed M/s Megha Tripathi & Associates, Chartered Accountants, as the internal auditor for the financial year 2026-27. Additionally, the Board approved shifting the registered office within the local limits of Bhopal from 35 Block-C Mansarovar Complex to 33 Block-C Mansarovar Complex, effective May 30, 2026.

The company disclosed that it had received proceeds of ₹118.18 lakh from the preferential issue of convertible equity share warrants. Of this, ₹80.39 lakh was utilized for working capital requirements, repayment of borrowings, and general corporate purposes, leaving an unutilized balance of ₹37.78 lakh as of March 31, 2026. The trading window for designated persons will reopen on June 3, 2026.