Sharp Investments Approves FY26 Audited Results with Unmodified Audit Opinion

Sharp Investments Limited approved the audited financial statements for the financial year ended March 31, 2026, at a Board of Directors meeting held on May 5, 2026, at the company's registered office in Kolkata. The statutory auditor, M/s Beriwal & Associates, Chartered Accountants (FRN: 327762E), issued an audit report with an unmodified opinion on the standalone financial results, confirming compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The outcomes were submitted to BSE Limited and The Calcutta Stock Exchange Limited in compliance with Regulation 30 and 33 of the SEBI LODR Regulations, 2015. The communication was signed by Sagar Mal Nahata, Managing Director.

Financial Performance Overview

The company, which operates solely in the Non-Banking Financial Services segment, reported total revenue from operations of ₹0.263 crore for the quarter ended March 31, 2026, compared to ₹0.176 crore in the corresponding quarter of the previous year. For the full year ended March 31, 2026, total revenue stood at ₹0.263 crore against ₹0.176 crore in the prior year. Total expenses for the quarter were ₹0.008 crore, comprising employee benefits expense of ₹0.004 crore and other expenses of ₹0.004 crore. The full-year total expenses were ₹0.255 crore, including employee benefits expense of ₹0.084 crore and other expenses of ₹0.171 crore. The following table presents the key financial metrics:

Metric:	Q4 FY26 (31.03.2026)	Q3 FY26 (31.12.2025)	Q4 FY25 (31.03.2025)	FY26 (Year Ended 31.03.2026)	FY25 (Year Ended 31.03.2025)
Revenue from Operations (₹ Cr)	0.263	0.000	0.176	0.263	0.176
Total Expenses (₹ Cr)	0.008	0.036	0.033	0.255	0.176
Profit Before Tax (₹ Cr)	0.255	-0.036	0.143	0.008	0.000
Profit for the Period (₹ Cr)	0.255	-0.036	0.143	0.008	0.000
Basic EPS (₹)	0.0105	-0.0015	0.0059	0.000	0.000
Diluted EPS (₹)	0.0105	-0.0015	0.0059	0.000	0.000
Paid-up Equity Share Capital (₹ Cr)	24.21	24.21	24.21	24.21	24.21

Balance Sheet Highlights

The company's total assets as of March 31, 2026, stood at ₹31.86 crore, a marginal increase from ₹31.53 crore in the previous year. Non-current assets totaled ₹27.56 crore, primarily comprising investments of ₹24.08 crore and loans of ₹3.48 crore. Current assets increased to ₹4.30 crore from ₹4.14 crore, driven by cash and cash equivalents of ₹4.02 crore and other financial assets of ₹0.28 crore. Total equity stood at ₹28.36 crore, supported by equity share capital of ₹24.21 crore and other equity of ₹4.15 crore. Total current liabilities were ₹3.50 crore, comprising trade payables of ₹3.41 crore, other current liabilities of ₹0.05 crore, and provisions of ₹0.04 crore. The company carried no borrowings.

Balance Sheet Particulars (₹ Cr):	31.03.2026 (Audited)	31.03.2025 (Audited)
Investments (Non-current)	24.08	24.08
Loans (Non-current)	3.48	3.31
Total Non-current Assets	27.56	27.39
Cash and Cash Equivalents	4.02	3.63
Total Current Assets	4.30	4.14
Total Assets	31.86	31.53
Equity Share Capital	24.21	24.21
Other Equity	4.15	4.18
Total Equity	28.36	28.39
Trade Payables	3.41	3.01
Total Current Liabilities	3.50	3.14
Total Liabilities	3.50	3.14
Total Equity and Liabilities	31.86	31.53

Cash Flow Summary

The cash flow statement for the year ended March 31, 2026, reflects net cash used in operating activities of ₹0.492 crore, compared to net cash generated of ₹0.269 crore in the previous year. There were no cash flows from investing or financing activities during the year. As a result, cash and cash equivalents increased by ₹0.390 crore, with closing cash and cash equivalents of ₹4.020 crore against an opening balance of ₹3.630 crore.

Cash Flow Particulars (₹ Cr):	31.03.2026 (Audited)	31.03.2025 (Audited)
Net Profit/(Loss) Before Tax	0.008	-
Net Cash from Operating Activities	(0.492)	0.269
Net Cash from Investing Activities	-	-
Net Cash from Financing Activities	-	-
Net Increase in Cash/Cash Equivalents	0.390	0.269
Cash/Cash Equivalents (Opening)	3.630	3.361
Cash/Cash Equivalents (Closing)	4.020	3.630

Board Decisions and Regulatory Compliance

In addition to approving the financial results, the Board approved the appointment of Mr. CS Mukesh Chaturvedi (C.P. No. 3390), Practicing Company Secretary, as the Scrutinizer for conducting the voting process, including remote e-voting, at the ensuing Annual General Meeting, to ensure a fair and transparent process. The Board also deliberated on other routine matters with the permission of the Chair. The meeting commenced at 4:15 p.m. and concluded at 5:15 p.m. The results were reviewed by the Audit Committee at its meeting held on May 5, 2026, and figures for previous periods have been regrouped or reclassified wherever necessary.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
-2.63%	-5.13%	-7.50%	-15.91%	-45.59%	-26.00%

Sharp Investments Limited has formally notified stock exchanges about an upcoming board meeting scheduled for May 2, 2026, in compliance with SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The meeting will be held at the company's registered office located at 14, N.S. Road, 2nd Floor, Kolkata.

Key Agenda Items

The board meeting will address several important matters for the financial year ended March 31, 2026:

Agenda Item:	Details
Financial Statements:	Consider and approve audited financial statements for FY26
Board Reports:	Review reports from Board of Directors and Auditors
Scrutinizer Appointment:	Appoint Mr. CS Mukesh Chaturvedi as scrutinizer for AGM voting
Additional Matters:	Any other business with Chair's permission

Scrutinizer Appointment

The board will consider appointing Mr. CS Mukesh Chaturvedi (C.P. No. 3390), a Practicing Company Secretary, as the scrutinizer for conducting the voting process at the ensuing Annual General Meeting. This appointment covers both physical and e-voting processes to ensure fair and transparent voting procedures.

Regulatory Compliance

The company has issued this intimation under Regulation 29(1) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The notification was sent to both Bombay Stock Exchange Limited (BSE Scrip Code: 538212) and Calcutta Stock Exchange Limited (CSE Scrip Code: 29293).