Shelter Infra Projects reported a net loss of ₹4.55 lakh for the financial year ended March 31, 2026, reversing the net profit of ₹23.18 lakh recorded in the previous year. Revenue from operations for the year stood at ₹221.25 lakh, a decrease from ₹238.49 lakh in FY25, primarily driven by the rental segment. The company’s Board of Directors approved the audited financial results at a meeting held on May 27, 2026.

Financial Performance

For the quarter ended March 31, 2026, the company reported a net loss of ₹3.95 lakh, compared to a net profit of ₹3.58 lakh in the corresponding quarter of the previous year. Revenue from operations for the quarter was ₹54.92 lakh, down from ₹59.94 lakh in Q4FY25. Total income for the quarter decreased to ₹59.98 lakh from ₹64.60 lakh in the same period last year.

The following table summarizes the key financial metrics for the quarter and year ended March 31, 2026:

Segment Performance

The company operates primarily through rental activities, which generated the entire revenue of ₹54.92 lakh for Q4FY26 and ₹221.25 lakh for FY26. The construction activities segment reported no revenue for the periods under review. The rental segment recorded a profit before tax and interest of ₹14.02 lakh for the quarter and ₹66.81 lakh for the year, while the construction segment reported a loss of ₹1.24 lakh for the quarter and ₹22.94 lakh for the year.

Audit Qualifications

BCAG & Associates, the statutory auditors, issued a modified opinion on the financial results. The auditors highlighted that the liability for lease rent against land taken from a local municipality for a period of 999 years has not been provided for in terms of Ind AS-116. Additionally, the auditors noted management's inability to determine the fair value of non-current investments in equity instruments valuing ₹94.30 lakhs, with a consequent impact on Other Comprehensive Income (OCI). These qualifications were repetitive in nature.

Related Party Transactions

The company disclosed related party transactions for the half-year ended March 31, 2026. Key transactions included loans and advances to entities such as Akanksha and Seguro Infracom (P) Ltd. The company also reported investments in equity instruments of MJM Nirmann Private Limited amounting to ₹94.26 lakh as of the reporting date.

Shelter Infra Projects has closed its trading window for board members and designated persons effective July 1, 2026. The closure will remain in effect until 48 hours after the declaration of the unaudited financial results for the quarter ended June 30, 2026. This measure is intended to prevent insider trading in accordance with the company's Code of Conduct and the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015.

The company has advised all designated persons and their immediate relatives to refrain from trading in the company's securities during this period. The specific date for the board meeting to consider and approve the unaudited financial results for the quarter ended June 30, 2026, will be communicated later.

In compliance with SEBI Circular No. SEBI/HO/ISD/ISD-PoD-2/P/CIR/2023/124 dated July 19, 2023, the Permanent Account Numbers (PAN) of designated persons and insiders will be frozen by depositories. This prohibition applies to trading in the equity shares of Shelter Infra Projects Limited from July 1, 2026, until the closure of the trading window period ends. Depositories, including NSDL and CDSL, will identify the relevant demat accounts based on the PAN of the sole or joint holders.

The filing was submitted to BSE Limited and The Calcutta Stock Exchange Limited. The communication was signed by Kamal Kishore Chowdhury, Whole Time Director of Shelter Infra Projects Limited.

Key Details