Yash Management & Satellite Limited reported a robust set of standalone financial results for the quarter ended June 30, 2026, with net profit rising significantly on a year-on-year basis. The Board of Directors approved the unaudited standalone and consolidated financial results at their meeting held on August 11, 2026. The results were prepared in accordance with Indian Accounting Standards (Ind AS) under Section 133 of the Companies Act, 2013, and reviewed by statutory auditors M/s BKG & Associates, Chartered Accountants, who issued an unmodified limited review opinion.

Standalone Financial Performance

On a standalone basis, the company delivered a strong year-on-year improvement across key financial metrics. Revenue from operations more than doubled to ₹907.61 lakh in Q1 FY27 from ₹450.99 lakh in Q1 FY26, while other income rose to ₹86.15 lakh from ₹22.68 lakh. Total income for the quarter stood at ₹993.76 lakh compared to ₹473.67 lakh in the year-ago period. The following table presents the key standalone financial metrics:

Total expenses for the quarter were ₹906.07 lakh, compared to ₹458.99 lakh in Q1 FY26, primarily driven by purchase of stock-in-trade of ₹837.27 lakh. Profit before tax stood at ₹87.69 lakh versus ₹14.68 lakh in the year-ago quarter. After accounting for current tax of ₹13.49 lakh, net profit for the period was ₹74.20 lakh, compared to ₹12.83 lakh in Q1 FY26. Other comprehensive income of ₹58.91 lakh, driven by a change in fair value of FVOCI equity instruments of ₹59.66 lakh, brought total comprehensive income to ₹133.11 lakh for the quarter. Basic and diluted earnings per share (based on total comprehensive income) stood at ₹0.78, up from ₹0.31 in Q1 FY26. Paid-up equity share capital remained unchanged at ₹1,700.00 lakh (face value ₹10 each).

Consolidated Financial Performance

The consolidated results include the financials of subsidiary Sudarshan Polyfab Private Limited. On a consolidated basis, total income for Q1 FY27 was ₹1,053.82 lakh, compared to ₹489.11 lakh in Q1 FY26. Net profit attributable to the group reached ₹125.13 lakh, up from ₹23.22 lakh in the year-ago quarter. The table below summarises key consolidated metrics:

Of the total comprehensive income of ₹184.04 lakh, ₹164.18 lakh was attributable to owners of the company and ₹19.86 lakh to non-controlling interest. Consolidated paid-up equity share capital stood at ₹1,888.58 lakh, comprising ₹1,700.00 lakh attributable to owners and ₹188.58 lakh to non-controlling interest.

Segment-Wise Performance

The consolidated segment-wise results for Q1 FY27 reflect performance across two reportable segments — Trading Activities and Other Activities — as per Ind AS-108. The subsidiary's unaudited financial information reflects total revenue of ₹60.06 lakh and net profit of ₹50.93 lakh for the quarter ended June 30, 2026.

After deducting interest of ₹5.14 lakh, total consolidated profit before tax from segment results stood at ₹198.28 lakh for the quarter. The company's standalone business operates solely in trading activities with no separate reportable segments under Ind AS-108.

Board Approval and Compliance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 11, 2026, in compliance with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The statutory auditors, M/s BKG & Associates (Firm Registration No. 114852W), conducted their limited review in accordance with Standard on Review Engagements (SRE) 2410 and issued an unmodified opinion on both standalone and consolidated financial statements. The results are available on the company's website at www.yashmanagement.in and on the BSE website at www.bseindia.com .

Yash Management & Satellite Limited held its 33rd Annual General Meeting on July 01, 2026, through video conferencing, approving the audited financial statements for the financial year ended March 31, 2026. Shareholders also re-appointed Mrs. Navrati Gupta as a Director liable to retire by rotation. The meeting was conducted in compliance with the Ministry of Corporate Affairs and Securities and Exchange Board of India (SEBI) regulations.

The facility for remote e-voting was available from June 27, 2026, to June 30, 2026, via the Central Depository Services (India) Limited (CDSL) portal. A total of 7,572 shareholders were eligible to vote as on the cut-off date of June 25, 2026. The proceedings were overseen by Mr. Brij Kishor Gupta, Partner of B K G & Associates Chartered Accountants, who served as the scrutinizer for the electronic voting process.

Business Transacted

Shareholders adopted the Standalone and Consolidated Financial Statements for the year ended March 31, 2026. The Auditor's Report and the Secretarial Audit Report contained no qualifications, reservations, or adverse remarks. All resolutions were passed with the requisite majority during the meeting, which concluded at 4.30 P.M. IST.

Voting Results

The voting results for the two ordinary resolutions placed before the AGM were declared. The total number of votes polled stood at 1,13,23,222 for the adoption of financial statements and 1,13,23,212 for the re-appointment of the director.

The Promoter and Promoter Group held 1,02,65,000 shares and cast all their votes in favour of both resolutions. Public non-institutional shareholders cast 10,58,222 votes, with 99.92% in favour and 0.08% against. The results have been disseminated to the Stock Exchange and uploaded on the company's website.