Sharp Investments Limited , headquartered at 14, N.S. Road, Kolkata, has disclosed its unaudited standalone financial results for the quarter and year ended 31st March 2026. The results were submitted to the stock exchanges on 12th May 2026 in compliance with Regulation 33 of the Listing Agreement, 2015. The announcement was signed by Sagar Mal Nahata, Managing Director (DIN: 00307611), from Kolkata.

Financial Performance Overview

The company's financial results for the quarter and full year ended 31st March 2026 reflect the following key metrics. The figures below are presented in Rs. Lakhs.

Key Highlights

• Total Income from Operations for the quarter ended 31st March 2026 was Rs. 0.243 Lakhs, unchanged from the corresponding quarter of the previous year.
• Full-year total income from operations stood at Rs. 0.716 Lakhs for the year ended 31st March 2026, consistent with the previous year.
• Net profit after tax for the quarter ended 31st March 2026 was Rs. 0.235 Lakhs, unchanged from the corresponding quarter of the previous year.
• Full-year net profit after tax improved to Rs. 0.143 Lakhs for the year ended 31st March 2026, compared to Rs. 0.080 Lakhs in the previous year.
• Basic Earnings Per Share stood at Rs. 24.21 for both the quarter and the full year.
• Weighted average number of equity shares remained at 8.01 thousand across all reported periods.

Regulatory Compliance

The financial results were published in the newspaper Aarvik and submitted to both the Calcutta Stock Exchange Limited (7, Lyons Range, Kolkata 700001) and BSE Limited (P.J. Tower, Dalal Street, Mumbai – 400001), in accordance with Regulation 30 of the Listing Agreement, 2015. The submission confirms the company's adherence to its disclosure obligations for the quarter and year ended 31st March 2026.

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:

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.

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.

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.