T. Spiritual World Limited has approved its audited standalone financial results for the fourth quarter and financial year ended March 31, 2026. The Board of Directors, based on the Audit Committee's recommendation, sanctioned the results at a meeting held on May 28, 2026. The financial statements, accompanied by the auditor's report, are now accessible on the websites of the BSE, CSE, and the company.

Special Window for Dematerialisation

The company has notified shareholders regarding a special window for the transfer and dematerialisation of physical securities. This initiative follows a SEBI circular dated January 30, 2026, aimed at easing investment processes. The window is open for one year, commencing from February 5, 2026, and concluding on February 4, 2027.

Shareholders holding physical shares purchased or sold prior to April 1, 2019, or those with transfer requests rejected due to document deficiencies, can submit their documents to the Registrar and Share Transfer Agent. M/s. Bigshare Services Private Limited is handling the processing of these requests at its office in Andheri (East), Mumbai.

Access to Reports

The detailed financial results and the auditor's report have been posted on the official websites of the stock exchanges and the company. Investors can access these documents via the provided QR code or directly through the SEBI disclosures section on the T. Spiritual World Limited website.

T Spiritual World Limited narrowed its net loss to ₹16.87 lakh for the financial year ended March 31, 2026, compared to a loss of ₹20.11 lakh in the previous year. The company reported total income of ₹3.72 lakh for FY26, up from ₹0.72 lakh in FY25, while total expenses decreased marginally to ₹20.59 lakh from ₹20.83 lakh. The Board of Directors approved the standalone audited financial results for the fourth quarter and year ended March 31, 2026, at its meeting held on May 28, 2026.

For the fourth quarter ended March 31, 2026, the company reported a net loss of ₹3.66 lakh, a reversal from the profit of ₹0.50 lakh recorded in the quarter ended December 31, 2025. Total income for the quarter stood at ₹0.18 lakh, significantly lower than the ₹3.18 lakh reported in the preceding quarter. Total expenses for Q4FY26 were ₹3.84 lakh.

The company’s equity share capital remained unchanged at ₹2,000.20 lakh for the year ended March 31, 2026. Reserves excluding revaluation reserves stood at a negative ₹1,883.72 lakh, widening from the negative ₹1,866.85 lakh reported in the previous year. The earnings per share (EPS) for the year was a loss of ₹0.08, compared to a loss of ₹0.10 in FY25.

Financial Performance

The following table outlines the standalone audited financial results for T Spiritual World Limited for the year ended March 31, 2026:

Assets and Liabilities

As of March 31, 2026, the company’s total assets stood at ₹133.91 lakh, a slight decrease from ₹135.13 lakh in the previous year. Non-current assets accounted for ₹130.92 lakh, while current assets were ₹2.99 lakh. The total equity and liabilities were ₹133.91 lakh, with total equity at ₹116.48 lakh and current liabilities at ₹17.43 lakh.

Auditor and Board Appointments

The statutory auditors, M/s. Mohindra Arora & Co., issued an audit report with an unmodified opinion on the standalone financial results. Additionally, the Board appointed M/s. Jain N K & Co., Chartered Accountants, as the internal auditor for the financial year 2026-2027 pursuant to Section 138 of the Companies Act, 2013. The company confirmed that it has no outstanding defaults on loans and debt securities as of March 31, 2026.