Rockingdeals Circular Economy reported a consolidated net profit of ₹1,013.34 lakh for the financial year ended March 31, 2026, driven by revenue from operations of ₹11,983.64 lakh. The board approved the audited standalone and consolidated financial results for the year and half-year ended March 31, 2026, at its meeting held on May 27, 2026. Statutory auditors Akar & Associates issued an audit report with an unmodified opinion on the financial results.

Consolidated Financial Performance

For the year ended March 31, 2026, the company recorded a total income of ₹12,024.22 lakh, compared to ₹5,554.37 lakh in the previous year. Total expenses for the period stood at ₹10,755.79 lakh, up from ₹4,812.52 lakh in the prior year. The profit before tax for the year was ₹1,268.43 lakh, resulting in a basic and diluted earnings per share of ₹16.56.

Standalone Results

On a standalone basis, the company reported a net profit of ₹600.39 lakh for FY26 on revenue from operations of ₹10,074.27 lakh. In the corresponding previous year, the net profit was ₹544.15 lakh on revenue of ₹5,543.51 lakh. Total expenses for the year increased to ₹9,266.15 lakh from ₹4,801.92 lakh in the previous year. The basic and diluted earnings per share for the standalone entity were ₹9.81 for FY26.

Financial Position and Cash Flows

The consolidated balance sheet as of March 31, 2026, showed total assets of ₹9,854.86 lakh, compared to ₹5,405.75 lakh in the previous year. Shareholders' funds increased to ₹7,131.33 lakh from ₹4,039.38 lakh. The company reported a net increase in cash and cash equivalents of ₹438.60 lakh during the year, bringing the closing balance to ₹505.90 lakh. On the standalone basis, total assets stood at ₹8,924.46 lakh, with shareholders' funds at ₹6,729.00 lakh.

Key Financial Metrics

Fund Utilization and Disclosures

The company confirmed that there was no deviation or variation in the utilization of funds raised through its public issue. The total amount raised was ₹21 crore, and the proceeds were utilized for the objects stated in the prospectus, including working capital requirements and general corporate purposes. The audit committee reviewed the utilization statement and confirmed compliance. The financial results were prepared in accordance with the applicable accounting standards prescribed under Section 133 of the Companies Act, 2013.

Rockingdeals Circular Economy Limited has submitted its Structured Digital Database (SDD) compliance certificate for the financial year ended March 31, 2026, confirming adherence to Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015. The certification, filed with the National Stock Exchange of India Limited, verifies that the company maintained a secure, non-tamperable database to record Unpublished Price Sensitive Information (UPSI). This compliance ensures that access to sensitive data is controlled and that an audit trail is preserved for the statutory period of 8 years.

The certificate, issued by Prachi Bansal of M/s Prachi Bansal and Associates, confirms that the company successfully captured all four required events during the financial year. The system recorded the nature of UPSI along with precise date and time stamps, fulfilling the regulatory mandates under Regulation 3(5) and 3(6) of the PIT Regulations.

The certification process validated several critical operational controls within the company. These included the existence of access controls over the SDD and the internal maintenance of the database. The auditor confirmed that the system is capable of maintaining records without tampering for the required duration.

The filing explicitly stated that there were no non-compliances observed during the previous financial year. Consequently, no remedial actions or timelines were necessary to address any gaps in the maintenance of the structured digital database.

The submission was signed by Aman Preet, Managing Director of Rockingdeals Circular Economy Limited, and digitally authenticated by the practising company secretary on May 25, 2026. The document serves as a formal declaration of the company's compliance status regarding insider trading prevention mechanisms for FY26.