| Scrip Code | 526881 |
|---|---|
| NSE Symbol | 63MOONS |
| MSEI Symbol | NOTLISTED |
| ISIN | INE111B01023 |
| Name of company | 63 moons technologies limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 18-05-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 11-05-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Fourth quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 18-05-2026 14:30:00 |
| End date and time of board meeting | 18-05-2026 17:00:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 13,374.36 | 21,159.35 | |
| Other income | 2,431.17 | 18,288.17 | |
| Total income | 15,805.53 | 39,447.52 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 3,853.36 | 3,853.36 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 3,882.41 | 16,650.35 |
| (e) | Finance costs | 32.26 | 140.41 |
| (f) | Depreciation, depletion and amortisation expense | 871.38 | 3,258.47 |
| (f) | Other Expenses | ||
| 1 | Legal and professional charges | 2,455.54 | 9,249.33 |
| 2 | Other expenses | 10,816.95 | 19,575.35 |
| Total other expenses | 13,272.49 | 28,824.68 | |
| Total expenses | 21,911.90 | 52,727.27 | |
| 3 | Total profit before exceptional items and tax | (6,106.37) | (13,279.75) |
| 4 | Exceptional items | 9,472.23 | 9,598.94 |
| 5 | Total profit before tax | 3,365.86 | (3,680.81) |
| 6 | Tax expense | ||
| 7 | Current tax | 869.46 | 1,230.46 |
| 8 | Deferred tax | (17.36) | 382.72 |
| 9 | Total tax expenses | 852.10 | 1,613.18 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 2,513.76 | (5,293.99) |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | (5.56) |
| 13 | Tax expense of discontinued operations | 0.00 | (1.62) |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | (3.94) |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | (91.23) |
| 16 | Total profit (loss) for period | 2,513.76 | (5,389.16) |
| 17 | Other comprehensive income net of taxes | 59.32 | (27.98) |
| 18 | Total Comprehensive Income for the period | 2,573.08 | (5,417.14) |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 2,249.76 | (2,243.37) | |
| Total profit or loss, attributable to non-controlling interests | 264.00 | (3,145.79) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 2,309.08 | (2,271.35) | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 264.00 | (3,145.79) | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 921.57 | 921.57 | |
| Face value of equity share capital | 2 | 2 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | 3,54,261.85 | |
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 4.88 | -4.86 | |
| Diluted earnings (loss) per share from continuing operations | 4.88 | -4.86 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | -0.01 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | -0.01 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 4.88 | -4.87 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 4.88 | -4.87 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | 0 | 0 |
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | ||
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2025 | |
| Date of end of reporting period | 31-03-2026 | |
| Whether results are audited or unaudited | Audited | |
| Nature of report standalone or consolidated | Consolidated | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 22,862.08 | |
| Capital work-in-progress | 650.55 | |
| Investment property | 9,608.50 | |
| Goodwill | 0.00 | |
| Other intangible assets | 3,219.76 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 30,410.51 | |
| Trade receivables, non-current | 0.00 | |
| Loans, non-current | 0.00 | |
| Other non-current financial assets | ||
| 1 | Interest Accrued On Bank Fixed Deposits | 123.07 |
| 2 | Other Bank Balances | 42,232.41 |
| 3 | Deposit With Hon’Ble Bombay High Court | 11,614.94 |
| 4 | Deposit with Competent Authority | 24,355.66 |
| 5 | Security Deposits | 129.95 |
| 6 | Other Receivables | 0.46 |
| Total of other non-current financial assets | 78,456.49 | |
| Total non-current financial assets | 1,08,867.00 | |
| Deferred tax assets (net) | 2,718.53 | |
| Other non-current assets | ||
| 1 | Capital Advances | 5.54 |
| 2 | Prepaid Expenses | 3,256.58 |
| 3 | Advance Income Tax (Net Of Provision) | 4,436.01 |
| 4 | Balances With Government Authorities | 22.44 |
| 5 | Advance For Lease | 594.73 |
| 6 | Advances For Supply Of Goods And Services | 127.02 |
| Total of other non-current assets | 8,442.32 | |
| Total non-current assets | 1,56,368.74 | |
| 2 | Current assets | |
| Inventories | 0.00 | |
| Current financial asset | ||
| Current investments | 27,916.40 | |
| Trade receivables, current | 6,624.67 | |
| Cash and cash equivalents | 6,661.76 | |
| Bank balance other than cash and cash equivalents | 1,61,016.36 | |
| Loans, current | 6,043.99 | |
| Other current financial assets | ||
| Total of other current financial assets | 12,126.51 | |
| Total current financial assets | 2,20,389.69 | |
| Current tax assets (net) | 2,236.02 | |
| Other current assets | ||
| 1 | Prepaid Expenses | 1,183.29 |
| 2 | Balances With Government Authorities | 2,850.80 |
| 3 | Advance Income Tax (Net Of Provision) | 314.72 |
| 4 | Capital Advances | 3,046.63 |
| 5 | Advance For Lease | 12.37 |
| 6 | Deferred Contract Cost | 124.69 |
| 7 | Advance For Supply Of Goods And Services. | 2,131.57 |
| Total of other current assets | 9,664.07 | |
| Total current assets | 2,32,289.78 | |
| 3 | Non-current assets classified as held for sale | 0.00 |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | 0.00 |
| Total assets | 3,88,658.52 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 921.57 | |
| Other equity | 3,54,261.85 | |
| Total equity attributable to owners of parent | 3,55,183.42 | |
| Non controlling interest | 9,768.82 | |
| Total equity | 3,64,952.24 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 256.94 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Lease liability for asset on rent | 176.85 |
| 2 | Other financial liabilities | 572.67 |
| Total of other non-current financial liabilities | 749.52 | |
| Total non-current financial liabilities | 1,006.46 | |
| Provisions, non-current | 1,869.38 | |
| Deferred tax liabilities (net) | 224.63 | |
| Deferred government grants, Non-current | 0.00 | |
| Other non-current liabilities | ||
| 1 | Income received in advance (Unearned revenue) | 6.54 |
| Total of other non-current liabilities | 6.54 | |
| Total non-current liabilities | 3,107.01 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 0.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 192.57 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 1,321.82 | |
| Total Trade payable | 1,514.39 | |
| Other current financial liabilities | ||
| 1 | Lease liability for asset on rent | 108.43 |
| 2 | Unpaid dividend | 9,307.86 |
| 3 | Payable to employees and other contractual obligations | 1,240.01 |
| 4 | Advances from Members / Customer | 1,643.48 |
| 5 | Payables on purchase of fixed assets | 65.19 |
| 6 | Members Liabilities | 2,814.53 |
| 7 | Provision For CSR Related Expense | 111.68 |
| Total of other current financial liabilities | 15,291.18 | |
| Total current financial liabilities | 16,805.57 | |
| Other current liabilities | 3,255.74 | |
| 1 | Income received in advance (Unearned revenue) | 992.31 |
| 2 | Statutory remittances | 2,263.43 |
| Total of other current liabilities | 3,255.74 | |
| Provisions, current | 537.96 | |
| Current tax liabilities (Net) | 0.00 | |
| Deferred government grants, Current | 0.00 | |
| Total current liabilities | 20,599.27 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | 0.00 |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | 0.00 |
| Total liabilities | 23,706.28 | |
| Total equity and liabilites | 3,88,658.52 | |
| Disclosure of notes on assets and liabilities | ||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|---|
| Date of start of reporting period | 01-01-2026 | 01-04-2025 | |||||
| Date of end of reporting period | 31-03-2026 | 31-03-2026 | |||||
| Whether results are audited or unaudited | Audited | Audited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Software services / Solutions | 8,703.12 | 15,992.99 | ||||
| 2 | Trading | 4,167.91 | 4,167.91 | ||||
| 3 | Others | 0.0069822 | 1,209.09 | ||||
| 4 | Less: Eliminations | 0.00 | 0.00 | ||||
| 5 | Profit / (loss) before tax of discontinued operations | 0.00 | 0.00 | ||||
| Total Segment Revenue | 13,569.25 | 21,369.99 | |||||
| Less: Inter segment revenue | 194.89 | 210.64 | |||||
| Revenue from operations | 13,374.36 | 21,159.35 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Software services / Solutions | 3,819.97 | (5,574.04) | ||||
| 2 | Trading | 160.18 | 160.18 | ||||
| 3 | Others | (7,930.24) | (11,564.27) | ||||
| 4 | Less: Eliminations | 66.27 | 274.44 | ||||
| 5 | Profit / (loss) before tax of discontinued operations | 0.00 | (5.56) | ||||
| Total Profit before tax | (3,883.82) | (16,709.25) | |||||
| i. Finance cost | 32.26 | 140.41 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (7,281.94) | (13,163.29) | |||||
| Profit before tax | 3,365.86 | (3,686.37) | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Software services / Solutions | 0.00 | 0.00 | ||||
| 2 | Trading | 0.00 | 0.00 | ||||
| 3 | Others | 0.00 | 0.00 | ||||
| 4 | Less: Eliminations | 0.00 | 0.00 | ||||
| 5 | Profit / (loss) before tax of discontinued operations | 0.00 | 0.00 | ||||
| Total Segment Asset | 0.00 | 0.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 0.00 | 0.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Software services / Solutions | 0.00 | 0.00 | ||||
| 2 | Trading | 0.00 | 0.00 | ||||
| 3 | Others | 0.00 | 0.00 | ||||
| 4 | Less: Eliminations | 0.00 | 0.00 | ||||
| 5 | Profit / (loss) before tax of discontinued operations | 0.00 | 0.00 | ||||
| Total Segment Liabilities | 0.00 | 0.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 0.00 | 0.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | a. Segments have been identified in accordance with the Ind AS 17 Segment Reporting considering the organization structure and the return or risk profiles of the business b. Software services or Solutions segment represents an integrated mix of various products, projects and activities incidental thereto. Other segment represents trading, process management, risk consultancy activities, Cyber Securities Solutions, Shared Business Support Services, IT Infrastructure Sharing and NBFC related activities c. Due to diversified nature of business, significant assets are interchangeably used between segments and the management believes that it is currently not practicable to provide segment disclosure relating to capital employed since a meaningful segregation is not possible |
|---|
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-01-2026 | 01-04-2025 |
| B | Date of end of reporting period | 31-03-2026 | 31-03-2026 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurement of the net defined benefit liability/asset | 50.03 | (57.57) |
| Total Amount of items that will not be reclassified to profit and loss | 50.03 | (57.57) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (9.29) | (29.59) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 59.32 | (27.98) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2025 | ||||
| B | Date of end of reporting period | 31-03-2026 | ||||
| C | Whether results are audited or unaudited | Audited | ||||
| D | Nature of report standalone or consolidated | Consolidated | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | (3,680.81) | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 47.64 | |||||
| Adjustments for decrease (increase) in inventories | 0.00 | |||||
| Adjustments for decrease (increase) in trade receivables, current | (8,001.79) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (1,009.23) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 3,258.92 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 6,715.71 | |||||
| Adjustments for provisions, current | (414.82) | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | 0.00 | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 0.00 | |||||
| Adjustments for share-based payments | 0.00 | |||||
| Adjustments for fair value losses (gains) | (1,728.28) | |||||
| Adjustments for undistributed profits of associates | 9,472.23 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | (126.71) | |||||
| Other adjustments to reconcile profit (loss) | (5.56) | |||||
| Other adjustments for non-cash items | 0.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (10,736.35) | |||||
| Net cash flows from (used in) operations | (14,417.16) | |||||
| Dividends received | (221.10) | |||||
| Interest paid | 0.00 | |||||
| Interest received | (14,703.16) | |||||
| Income taxes paid (refund) | (44.19) | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | (29,297.23) | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 0.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 0.00 | |||||
| Purchase of property, plant and equipment | 4,277.55 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 59,868.08 | |||||
| Purchase of other long-term assets | 52,990.32 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 221.10 | |||||
| Interest received | 15,700.88 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | (14,555.66) | |||||
| Net cash flows from (used in) investing activities | 3,966.53 | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 0.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 375.00 | |||||
| Proceeds from borrowings | 25,254.94 | |||||
| Repayments of borrowings | 0.00 | |||||
| Payments of lease liabilities | 152.14 | |||||
| Dividends paid | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | 25,477.80 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 147.10 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |||||
| Net increase (decrease) in cash and cash equivalents | 147.10 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 7,002.23 | |||||
| Cash and cash equivalents cash flow statement at end of period | 7,149.33 | |||||
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification |
| Auditor's opinion | Qualified opinion |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | Chaturvedi Sohan & Co | Yes | 31-08-2027 | ||
|---|---|---|---|---|---|
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
|---|---|---|---|
| 1 | Turnover / Total income | 39,495.91 | 39,495.91 |
| 2 | Total Expenditure | 52,781.22 | 52,781.22 |
| 3 | Net Profit/(Loss) | (2,243.37) | (2,243.37) |
| 4 | Earnings Per Share | -4.87 | -4.87 |
| 5 | Total Assets | 3,88,658.52 | 3,88,658.52 |
| 6 | Total Liabilities | 23,706.28 | 23,706.28 |
| 7 | Net Worth | 3,55,183.42 | 3,55,183.42 |
| 8 | Exceptional items | 9,598.94 | 9,598.94 |
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
|---|---|---|---|---|---|---|---|
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors' Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Repetitive | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| 2 | Textual Information(6) | Qualified opinion | Repetitive | Textual Information(7) | Textual Information(8) | Textual Information(9) | Textual Information(10) |
| Textual Information(1) | (a) As stated by the Management of the Company in Note 7 (a) to the Statement, Civil Suits have been filed against the Company in relation to event occurred on National Spot Exchange Limited trading platform. These matters are pending at various stages of adjudication. As stated in the said note, the management of the Company does not foresee that the parties who have filed Civil Suits would be able to sustain any claim against the Company. In addition, as stated by the management in Note 7 (b, c, d, e) to the Statement, there are First Information Reports ("FIR") / complaints / charge-sheets / orders / notices registered / received against various parties including the Company from / with the Economic Offences Wing of the Mumbai Police (EQ W), Central Bureau of Investigation (CBI), Home Department - Government of Maharashtra under MPID Act, the Directorate of Enforcement and the Serious Fraud Investigation Office (SFI0). Above matters are pending at various stages of adjudication / investigation. Pursuant to NSEL Settlement scheme, the Company has filed applications for disposal of the said suits and releasing of its properties. Orders for disposal/dismissal/withdrawal have been passed in certain suits which are subject to implementation of the scheme. In this regard, the Management and those charged with Governance have represented to us that other than as stated in the said notes to the Statement, there are no claims, litigations which require adjustments to / disclosures in the Statement. Accordingly, in view of above representations regarding legal matters at various stages of adjudication and subject to NSEL Settlement Scheme and ongoing investigations/ matters, the outcome of which is not known and is uncertain at this stage, we are unable to comment on the consequential impact in respect of the same on the results for the quarter and year ended 31 March 2026. |
|---|---|
| Textual Information(2) | NA |
| Textual Information(3) | Quantification is not possible |
| Textual Information(4) | a) The Post July-2013, civil suits have been filed against the Company in relation to the counter party payment default on the exchange platform of NSEL, wherein the Company was also been made a party. In these proceedings certain reliefs have been claimed against the Company, inter-alia, on the ground that the Company is the holding company of NSEL. These matters are pending before the Honble Bombay High Court for adjudication. The Company has always denied the claims and contentions in its reply. There is no privity of contract between the Company and the Plaintiffs therein. The management is of the view that the parties who have filed the Civil Suits would not be able to sustain any claim against the Company. Pursuant to the Scheme, the Company has filed applications for disposal of the said suits.; Orders for disposal/dismissal/withdrawal have been passed in respective suits. b) Pursuant to the payment default on NSEL platform, First Information Report (FIR) was registered against various parties, including the Company, with the Economic Offences Wing, Mumbai (EOW) in connection with the counter party payment default on NSEL platform. After investigation, EOW, filed various charge-sheets in the matter and inter-alia arrayed the Company. The State Government attached various assets of the Company under MPID Act by issuing Gazette Notifications. The matter is pending before the Designated MPID Court. The Company has filed applications for release of its properties pursuant to the Scheme and the same are pending. c) The SFIO filed a complaint with the Honble Sessions Court under IPC and the Companies Act, against several persons/entities including the Company relating to NSEL payment default. The Company challenged the issuance of process order before the Honble Bombay High Court and the proceedings in the matter has been stayed by the Honble High Court. The matter is pending for hearing before Honble Bombay High Court. d) The Enforcement Directorate(ED) attached certain assets of the Company vide Provisional Attachment Orders under the provisions of the Prevention of Money Laundering Act, 2002(PMLA). The Honble Appellate Tribunal while quashing the provisional attachment orders imposed certain conditions. The Company filed appeal before the Honble Bombay High Court for the limited purpose for challenging the conditions put by the Honble Appellate Tribunal. The Honble Court was pleased to admit the appeal. ED also filed a cross appeal, which is tagged with the Companys appeal Meanwhile, ED filed a prosecution complaint before the Spl. PMLA Court, Mumbai against the Company and the same is pending for trial. Pursuant to the Scheme an application filed by the Company was allowed by the Honble Bombay High Court by passing an order for the release of attached properties. e) CBI also filed charge-sheets against various persons and entities including the Company in connection with the counterparty payment default on NSEL platform based on the FIRs filed by the public sector undertakings - PEC Ltd. & MMTC Ltd for alleged loss suffered by PEC Ltd. & MMTC Ltd on NSEL platform and aforesaid cases are pending for trial before the Court. In the light of the above ongoing investigations and matters, the outcome of which is not known and is uncertain at this stage, we are unable to quantify the impact. |
| Textual Information(5) | Quantification is not possible |
| Textual Information(6) | We reproduce hereunder the Basis for Qualified Opinion issued by the independent auditor(s) of a subsidiary viz. National Spot Exchange Limited ('NSEL') vide their audit report on the consolidated Ind AS financial statement of NSEL, to the extent the same are found significant as per the Guidance issued by the Institute of Chartered Accountants of India, from time to time and which also forms the basis for qualified opinion in our audit report on the accompanying Statement of the Group. (a) As stated in note nos. 36,38,39,40,43 and 46 to the Consolidated Financial Statement, the Group has been served with notices/ letters/ summons from various statutory authorities/ regulators/ Government departments and some purported aggrieved parties. The Group is party to many proceedings filed by / or against the Group which are pending before different forum pertaining to the period prior to suspension of the exchange related operations from 31st July 2013. The management of the Group does not foresee that the parties who have filed Civil Suits against the Group will be able to sustain any claim against the Group. There are some writ petitions, public interest litigations, civil suits including in representative capacity filed by and against the Group. Such matters against the Group are sub-judice before different forums. The Group may be exposed to civil/criminal liabilities in case of any adverse outcome of these investigations/enquiries or legal cases or any other investigations as referred above enquires or suits which may arise at a later date. In the light of the above, the outcome of which is not presently known and is uncertain at this stage, hence we are not able to comment on the current or consequential impact if any, in respect of the same on these Consolidated Financial Statements. Also, the matters stated above could also have a consequential impact on the measurement and disclosure of information provided, but not limited to, Balance Sheet, Statement of profit/(loss) account, cash flow statement, statement of change in equity (SOCIE) and earnings per share (EPS) for the year ended and as at 31st March, 2026 in these Consolidated Financial Statements. (b) The trade receivables, other receivables are subject to confirmation and reconciliation. The management, however, does not expect any material changes on account of such reconciliation/ confirmation from parties. In many cases legal notices have been sent to the parties in earlier years; however, we are unable to form any opinion on the recoverability of the outstanding balances of such parties. |
| Textual Information(7) | NA |
| Textual Information(8) | Quantification is not possible |
| Textual Information(9) | a) The Company is taking all steps to defend its position, however since all matters are sub-judice, the Company is unable to quantify the impact, if any, of such legal proceedings on the financial statements of the Company. There are no claims/litigations/potential settlements involving the Company directly or indirectly, which may require adjustments in the Consolidated Ind AS Financial Statements. b) The trade receivables, other receivables are subject to confirmation and reconciliation. The management, however, does not expect any material changes on account of such reconciliation/ confirmation from parties. In many cases legal notices have been sent to the parties in earlier years; however we are unable to form any opinion on the recoverability of the outstanding balances of such parties. |
| Textual Information(10) | Quantification is not possible |
| Name of CEO / Managing director | S. Rajendran |
|---|---|
| Name of CFO | Devendra Agrawal |
| Name of audit committee chairman | Chitkala Zutshi |
| Name of statutory auditor | Chaturvedi Sohan & Co |
| Name of other signatory, if any, with designation | Vivekanand Chaturvedi |
| Place | Mumbai |
| Date | 18-05-2026 |