Source Industries (India) Limited has returned to profitability for the financial year ended March 31, 2026, reporting a net profit of ₹12.18 lakh. This marks a significant turnaround from the net loss of ₹14.55 lakh recorded in the previous year. The company's revenue from operations surged to ₹54.27 lakh in FY26, compared to ₹6.57 lakh in FY25, driven by a strong performance in the fourth quarter.

The Board of Directors approved the audited standalone financial results for the quarter and year ended March 31, 2026, at a meeting held on May 25, 2026. The meeting also approved the audited assets and liabilities statement and the cash flow statement. The statutory auditors, M/s. PRSV & Co. LLP, issued an unmodified opinion on the financial results, confirming compliance with Indian Accounting Standards (IndAS) and SEBI (LODR) Regulations.

Financial Performance Overview

For the fourth quarter ended March 31, 2026, the company reported a net profit of ₹6.12 lakh on a total income of ₹36.81 lakh. Revenue from operations for the quarter stood at ₹33.43 lakh, a substantial increase from the ₹10.61 lakh reported in the same period last year. Total expenses for the quarter rose to ₹31.97 lakh, primarily due to higher employee benefit expenses and other operational costs.

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

Balance Sheet and Cash Flow

The company's total assets as of March 31, 2026, stood at ₹492.46 lakh, an increase from ₹457.73 lakh in the previous year. Equity share capital remained constant at ₹1,140.31 lakh. Trade receivables improved to ₹208.97 lakh from ₹159.50 lakh in FY25, while cash and cash equivalents decreased to ₹5.80 lakh from ₹11.13 lakh.

Cash flow from operating activities for FY26 was negative at ₹5.33 lakh, compared to a negative outflow of ₹16.79 lakh in the previous year. The net decrease in cash and cash equivalents during the year was ₹5.33 lakh, resulting in a closing balance of ₹5.80 lakh. The company reported no cash flow from investing or financing activities during the year.

Source Industries (India) Limited has submitted its mandatory RTA certificate to BSE Limited, fulfilling regulatory compliance requirements for the quarter ended March 31, 2026. The filing demonstrates the company's adherence to SEBI's depositories and participants regulations.

Regulatory Compliance Filing

The company filed its RTA certificate under Regulation 74(5) of SEBI (Depositories and Participants) Regulations, 2018 on April 14, 2026. The certificate was signed by Sudhir Reddy Posireddy, Chairman and Managing Director, confirming the company's compliance with dematerialization requirements.

RTA Certificate Confirmation

Bigshare Services Pvt Ltd, serving as the company's registrar and transfer agent, issued the certificate dated April 04, 2026. The RTA confirmed that securities received from depository participants for dematerialization during the quarter were properly processed and confirmed to the depositories.

The certificate validates several key compliance aspects:

• Securities received for dematerialization were confirmed (accepted/rejected) to depositories
• Securities comprised in certificates have been listed on stock exchanges where earlier issued securities are listed
• Security certificates received for dematerialization were mutilated and cancelled after due verification
• Depository names were substituted in the register of members as registered owners within the mandated 15-day period

Corporate Information

The filing represents routine regulatory compliance, ensuring transparency in the company's securities handling and dematerialization processes. The submission aligns with SEBI's requirements for listed companies to maintain proper records and confirm adherence to depositories regulations.