Sai Capital reported a consolidated net profit of ₹1,255.69 lakh for the financial year ended March 31, 2026, driven by its subsidiaries, while its standalone operations recorded a loss of ₹68.23 lakh for the same period. The company’s Board of Directors approved the audited financial results for the fourth quarter and financial year on May 26, 2026. Statutory auditors M/s. Mehrotra & Co. issued an unmodified opinion on both the standalone and consolidated financial results.

The standalone financial performance reflects continued operational challenges with zero revenue from operations and total expenses of ₹68.23 lakh for the year. The statutory auditors highlighted a material uncertainty regarding the company’s ability to continue as a going concern due to eroded net worth and cash losses from operations. Management stated plans to meet financial obligations through cash flows from future plans and subsidiaries.

In contrast, the consolidated results, which include subsidiaries such as Healthcare Energy Foods Private Limited, Unisphere Industries Private Limited, and Butterfly Ayurveda Private Limited, showed a total income of ₹2,453.57 lakh for FY26. Profit before tax for the consolidated entity stood at ₹1,825.56 lakh, with basic earnings per share (EPS) increasing to ₹43.61 from ₹37.64 in the previous year.

Financial Results Summary

Board Decisions and Auditor Appointments

The Board approved the re-appointment of M/s. Gurkaran Singh & Co. as internal auditors for the financial year 2026-27 based on the Audit Committee's recommendation. The meeting, held on May 26, 2026, also reviewed and took on record the financial results. The statutory auditors confirmed compliance with Indian Accounting Standards and SEBI Listing Regulations in their report.

Pursuant to Regulation 30 read with Regulation 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, the company published the Quick Response Code and website link to access the audited financial results in the Delhi editions of the Financial Express and Jansatta on May 27, 2026.

Sai Capital Limited has notified BSE Limited of a key managerial personnel change at its material subsidiary, M/s. Butterfly Ayurveda Private Limited. The company disclosed the resignation of Mr. Sachin Chauhan (Membership No.: A75803) from the position of Company Secretary of the subsidiary, in compliance with Regulation 30(9) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with the SEBI Master Circular dated January 30, 2026.

Resignation Details

Mr. Sachin Chauhan tendered his resignation from the role of Company Secretary — a Key Managerial Personnel position — at M/s. Butterfly Ayurveda Private Limited vide a resignation letter dated April 09, 2026. The Board of M/s. Butterfly Ayurveda Private Limited formally accepted the resignation at its Board Meeting held on May 11, 2026. Mr. Chauhan was relieved from all his duties and responsibilities effective the close of business hours on May 11, 2026. The stated reason for the resignation was his decision to pursue better career growth and opportunities.

The following key details of the change are disclosed as required under Regulation 30 of the SEBI (LODR) Regulations, 2015:

Regulatory Compliance

The disclosure was made by Dr. Niraj Kumar Singh, Chairman & Managing Director of Sai Capital Limited, in continuation of the company's earlier communication dated April 09, 2026 to the stock exchange. The filing was made in accordance with Regulation 30(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, read with the SEBI Master Circular dated January 30, 2026 (Ref No.: HO/49/14/14(7)2025-CFD-POD2/I/3762/2026). The company has requested BSE Limited to acknowledge receipt and take the information on record. No replacement appointment has been disclosed in the current filing.