Tivoli Construction narrowed its consolidated net loss to ₹5.98 lakh for the financial year ended March 31, 2026, compared to a loss of ₹4.37 lakh in the previous year. Revenue from operations for the year stood at ₹6.95 lakh, while total income reached ₹13.28 lakh. The company’s standalone net loss for the year was ₹1.07 lakh, a significant improvement from the loss of ₹10.24 lakh reported in FY25.

The Board of Directors approved the audited standalone and consolidated financial results for the quarter and year ended March 31, 2026, at a meeting held on May 28, 2026. The results were reviewed by the Audit Committee and audited by statutory auditors M/s N. S. Shetty & Co, who issued an unmodified opinion. The meeting also approved the appointment of M/s Nayan Parikh & Co. as internal auditors and Ms. Hansa Shivratn Gaggar as the secretarial auditor for the financial year 2026-27.

Consolidated Financial Performance

For the quarter ended March 31, 2026, the company reported a consolidated net loss of ₹4.25 lakh. Total income for the quarter was ₹7.52 lakh, with other income contributing ₹0.57 lakh. Total expenses for the quarter amounted to ₹11.12 lakh. The company’s reserves stood at ₹196.42 lakh as of March 31, 2026, compared to ₹202.41 lakh in the previous year.

Standalone Financial Results

On a standalone basis, the company reported a net loss of ₹1.72 lakh for the quarter ended March 31, 2026. Revenue from operations for the quarter was ₹6.95 lakh. For the full year, standalone total income was ₹13.95 lakh, with other income accounting for ₹7.00 lakh. Total expenses for the year decreased to ₹15.02 lakh from ₹9.72 lakh in the previous year.

Assets and Cash Flow

The total assets of the company stood at ₹68.78 lakh as of March 31, 2026, down from ₹69.92 lakh in the previous year. Shareholders' equity decreased to ₹68.15 lakh from ₹69.22 lakh. Cash and cash equivalents at the end of the year were ₹0.83 lakh on a standalone basis and ₹2.09 lakh on a consolidated basis. The net cash flow from operating activities for the year was a negative ₹8.84 lakh standalone and ₹13.96 lakh consolidated.

Tivoli Construction Limited is exempt from disclosing related party transactions for the financial year ended March 31, 2026, as its financial metrics remained below the threshold limits prescribed by the market regulator. The company confirmed that the provisions of Regulation 23 of the SEBI (LODR) Regulations, 2015, do not apply to it for FY26. This exemption impacts the company's compliance obligations regarding the submission of transaction details in XBRL mode.

The non-applicability is based on the company's paid-up share capital and net worth figures as of March 31, 2026. According to the filing, the paid-up share capital was Rs. 50 lakhs, while the net worth stood at Rs. 68.15 lakhs. Since these figures did not exceed the prescribed limits, the company is not required to adhere to the disclosure norms mandated under Regulation 23(9) of the SEBI (LODR) Regulations.

Key Financial Metrics

The following table details the financial figures determining the exemption status:

Regulatory Reference

The disclosure was made in reference to Regulation 15(2) of the SEBI (LODR) Regulations, 2015. This regulation specifies that the stringent requirements of Regulation 23, which governs related party transactions, are not triggered for entities that do not meet the specified size thresholds. The company has communicated this status to the BSE Limited, where its scrip is listed under code 511096.