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S. Industries (India) LimitedMain BoardEquity2025-04-012026-03-312026-05-142026-05-08INRCroresQuarterlyFourth quarterSingle segmentNot Applicable2026-05-1416:00:002026-05-1417:30:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-05-27https://wsindustries.in/docs/63f5935b9f9d6637491464.pdftrue5falseNot Applicable2026-01-012026-03-31AuditedStandalone208300000148000002231000005390000000113000001820000045000001063000001942000002890000002890000030000042000004500000024400000000024400000-10000024300000758900000100.360.34000.360.341. The above audited standalone results were reviewed by the Audit Committee on 14th May 2026, approved and taken on record by the Board at its meeting held on 14th May 2026, in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015. <BR> 2. The Company adopted the audited standalone financial results for the year ended 31st March 2026 which are prepared in accordance with the recognition and measurement principles laid down in Ind AS prescribed under Section 133 of the companies Act, 2013 read with Companies (Indian Accounting Standard)Rules, 2015 (as amended) and other accounting principles generally accepted in India and in compliance with Regulation 33 of Securities Exchange Board of India(Listing Obligation and Disclosure Regulation requirements, 2015) (as amended). <BR> 3. The company continues to prepare its Accounts and the Statement of audited financial results on a 'going concern' basis of accounting. <BR> 4. During the first quarter, the Company has converted 535120 convertible warrants into fully paid up equity shares on 17th July 2025 upon receipt of balance 75 percentage amounting to Rs.6 Cr. <BR> 5. During the previous quarter, the Company has issued 22500000 convertible warrants on 29th October 2025 against which 25 percentage upfront consideration was received. Further 2000000 Equity shares were allotted on 29th October 2025. <BR> 6. During the quarter under review, the Company has issued 5000000 convertible warrants on 2nd January 2026 against which 25 percentage upfront consideration was received. Further 9943125 Equity shares were allotted on 2nd January 2026. <BR> 7. During the quarter under review, 33444 convertible warrants were converted into fully paid up equity shares on 4th March, 2026. Further, 1866222 unexercised convertible share warrants that were issued on 5th September 2024, were forfeited on 4th March 2026 aggregating to Rs. 6.97 Cr. <BR> 8. During the quarter under review, the company has redeemed 925000 Non-convertible Cumulative Redeemable Preference shares aggregating to Rs. 9.25 Crores. <BR> 9. During the quarter under review, the company has partially redeemed 9000000 Non-convertible Debentures aggregating to Rs. 9 Cr along with the interest upto the date of redemption. <BR> 10. During the financial year 2022-23 long outstanding overseas creditors and debtors with credit balances pertaining to the discontinued Electro-porcelain products division and continuing business of turnkey projects from erstwhile operations amounting to Rs.5.55 crores have been writtenback. <BR> 11. Exceptional items consists of an amount of Rs. 0.32 crores previously written off as bad debts pertaining to the Turnkey Business Project Unit was recovered during Q1 of Current Financial Year 2025-26. <BR> 12. The company operates primarily in Infra segment and accordingly the company is not required to present segment information. <BR> 13. Figures have been regrouped or reclassified wherever necessary, to conform to this period's classifications. <BR> 14. Figures for the quarter ended 31st March 2026 and 31st March 2025 are the balancing figures between audited figures in respect of full financial year and the published year to date figures upto the end of the third quarter of the relevant financial year. Also, the figures upto the end of the third quarter had only been reviewed and not subjected to audit. <BR> 15. During the FY 2025-26, the company has raised money through Preferential Issue (I & II) of Equity and Convertible share warrants, which is disclosed in the PDF format of results uploaded in Stock Exchange websites and on the Company website. <BR> 2025-04-012026-03-31AuditedStandalone91500000020100000935100000348600000004750000074400000177000004244000009126000002250000032000002570000030000072000007500000018200000000018200000800000190000007589000001043044000000.220.21000.220.21Contsruction and other operating expenses89500000Other Expenses16800000Contsruction and other operating expenses381400000Other Expenses43000000523000000163130000000000122820000000294700000152290000048600000110900000336600000020500000058370000027410000080730000045500000023770000023578000005122000002890500000625650000075890000043722000005131100000513110000037100000021200000392200000330000000395500000160900000168000001288000001456000003435000006500000007950000040000072990000011254000006256500000Other non-current financial assets294700000Other non-current assets110900000Other current financial assets237700000Other current assets512200000Other non-current financial liabilities21200000Other Financial Liabilities343500000Other current liabilities7950000074400000880000001579000000412000000000-1092000000-5330000001770000002000000-296100000000180000000000-250000000-99700000-74000000000-236000000-504000000000000006221000000000000000020000002550000000000141000000-723900000-15867000000019397000000018250000000015300000480000007370000000166340000026300000026300000247800000274100000Remeasurement of Defined Benefits-100000-100000Remeasurement of Defined Benefits8000008000000000-100000800000W S INDUSTRIES (INDIA) LIMITED******M/s. Savidhaanu Projects Private Limited******Common DirectorAny other transactionRent for office premises6600000Nil02025-08-2333000006000006000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2.Shareholder Approval became effective on 23rd September 2025.Opening Balance is taken as NIL and only RPTs from 23rd September 2025 are reported against the approved limits.W S INDUSTRIES (INDIA) LIMITED******CMK Projects Private Limited******One of the director is a shareholder in the CounterpartySale of goods or services20000000000Nil02024-08-30017250000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2. RPTs from 1st July 2024 to 22nd September 2025 were done under shareholders Approval became effective on 25th September 2024. Transaction under recent approval are not considered here.W S INDUSTRIES (INDIA) LIMITED******CMK Projects Private Limited******One of the director is a shareholder in the CounterpartySale of goods or services10000000000Nil02025-08-23367900000974000004573000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2.Shareholder Approval became effective on 23rd September 2025.Opening Balance is taken as NIL and only RPTs from 23rd September 2025 are reported against the approved limits.W S INDUSTRIES (INDIA) LIMITED******Trineva Infra Projects Private Limited******Common DirectorSale of goods or services20000000000Nil02024-08-30088600000398000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2. RPTs from 1st July 2024 to 22nd September 2025 were done under shareholders Approval became effective on 25th September 2024. Transaction under recent approval are not considered here.W S INDUSTRIES (INDIA) LIMITED******Trineva Infra Projects Private Limited******Common DirectorSale of goods or services10000000000Nil02025-08-234880000022400000712000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2.Shareholder Approval became effective on 23rd September 2025.Opening Balance is taken as NIL and only RPTs from 23rd September 2025 are reported against the approved limits.W S INDUSTRIES (INDIA) LIMITED******Trineva-JWIL (JV)******Trineva Infra Projects Pvt Ltd is a ShareholderSale of goods or services20000000000Nil02024-08-300159500000700000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2. RPTs from 1st July 2024 to 22nd September 2025 were done under shareholders Approval became effective on 25th September 2024. Transaction under recent approval are not considered here.W S INDUSTRIES (INDIA) LIMITED******Trineva-JWIL (JV)******Trineva Infra Projects Pvt Ltd is a ShareholderSale of goods or services10000000000Nil02025-08-23583000001326000001909000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2.Shareholder Approval became effective on 23rd September 2025.Opening Balance is taken as NIL and only RPTs from 23rd September 2025 are reported against the approved limits.W S INDUSTRIES (INDIA) LIMITED******Renaatus Projects Private Limited******Relative of the director is the director in the counter partySale of goods or services20000000000Nil02024-08-30049000000490000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2. RPTs from 1st July 2024 to 22nd September 2025 were done under shareholders Approval became effective on 25th September 2024. Transaction under recent approval are not considered here.W S INDUSTRIES (INDIA) LIMITED******CMK Projects Private Limited******One of the director is a shareholder in the CounterpartyPurchase of goods or services7000000000Nil02024-08-3002850000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2. RPTs from 1st July 2024 to 22nd September 2025 were done under shareholders Approval became effective on 25th September 2024. Transaction under recent approval are not considered here.W S INDUSTRIES (INDIA) LIMITED******CMK Projects Private Limited******One of the director is a shareholder in the CounterpartyPurchase of goods or services3000000000Nil02025-08-23353000004100000320000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2.Shareholder Approval became effective on 23rd September 2025.Opening Balance is taken as NIL and only RPTs from 23rd September 2025 are reported against the approved limits.W S INDUSTRIES (INDIA) LIMITED******Renaatus Procon Private Limited******Relative of the director is the director in the counter partyPurchase of goods or services7000000000Nil02024-08-30030000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2. RPTs from 1st July 2024 to 22nd September 2025 were done under shareholders Approval became effective on 25th September 2024. Transaction under recent approval are not considered here. 3. As this related party being a MSME vendor, transaction may include interest for delayed payment, if any.W S INDUSTRIES (INDIA) LIMITED******V.SATHYAMOORTHY & CO******One of the director is a Partner in the CounterpartyPurchase of goods or services7000000000Nil02024-08-30020000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2. RPTs from 1st July 2024 to 22nd September 2025 were done under shareholders Approval became effective on 25th September 2024. Transaction under recent approval are not considered here.W S INDUSTRIES (INDIA) LIMITED******V.SATHYAMOORTHY & CO******One of the director is a Partner in the CounterpartyPurchase of goods or services3000000000Nil02025-08-2380000001000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2.Shareholder Approval became effective on 23rd September 2025.Opening Balance is taken as NIL and only RPTs from 23rd September 2025 are reported against the approved limits.W S INDUSTRIES (INDIA) LIMITED******Trineva Infra Projects Private Limited******Common DirectorPurchase of goods or services7000000000Nil02024-08-30043000005000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2. RPTs from 1st July 2024 to 22nd September 2025 were done under shareholders Approval became effective on 25th September 2024. Transaction under recent approval are not considered here.W S INDUSTRIES (INDIA) LIMITED******Trineva Infra Projects Private Limited******Common DirectorPurchase of goods or services3000000000Nil02025-08-23320000050000042000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2.Shareholder Approval became effective on 23rd September 2025.Opening Balance is taken as NIL and only RPTs from 23rd September 2025 are reported against the approved limits.W S INDUSTRIES (INDIA) LIMITED******Renaatus Projects Private Limited******Relative of the director is the director in the counter partyPurchase of goods or services7000000000Nil02024-08-30017000005000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2. RPTs from 1st July 2024 to 22nd September 2025 were done under shareholders Approval became effective on 25th September 2024. Transaction under recent approval are not considered here.W S INDUSTRIES (INDIA) LIMITED******Renaatus Projects Private Limited******Relative of the director is the director in the counter partyPurchase of goods or services3000000000Nil02025-08-2380000008000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2.Shareholder Approval became effective on 23rd September 2025.Opening Balance is taken as NIL and only RPTs from 23rd September 2025 are reported against the approved limits.W S INDUSTRIES (INDIA) LIMITED******SAVIDHAANU CENTERING WORKS******One of the director is a partner in the CounterpartyPurchase of goods or services7000000000Nil02024-08-30040000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2. RPTs from 1st July 2024 to 22nd September 2025 were done under shareholders Approval became effective on 25th September 2024. Transaction under recent approval are not considered here.W S INDUSTRIES (INDIA) LIMITED******SAVIDHAANU CENTERING WORKS******One of the director is a partner in the CounterpartyPurchase of goods or services3000000000Nil02025-08-2330000010000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2.Shareholder Approval became effective on 23rd September 2025.Opening Balance is taken as NIL and only RPTs from 23rd September 2025 are reported against the approved limits.W S INDUSTRIES (INDIA) LIMITED******CROWN FORTS LIMITED******One of the director is a shareholder in the CounterpartyPurchase of goods or services30000000Nil02025-08-232400000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2.Shareholder Approval became effective on 23rd September 2025.Opening Balance is taken as NIL and only RPTs from 23rd September 2025 are reported against the approved limits.W S INDUSTRIES (INDIA) LIMITED******CMK Projects Private Limited******One of the director is a shareholder in the CounterpartyInterest received7000000000Nil02024-08-3009000009000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2. RPTs from 1st July 2024 to 22nd September 2025 were done under shareholders Approval became effective on 25th September 2024. Transaction under recent approval are not considered here.W S INDUSTRIES (INDIA) LIMITED******CMK Projects Private Limited******One of the director is a shareholder in the CounterpartyInterest received3000000000Nil02025-08-232000001000003000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2.Shareholder Approval became effective on 23rd September 2025.Opening Balance is taken as NIL and only RPTs from 23rd September 2025 are reported against the approved limits.W S INDUSTRIES (INDIA) LIMITED******Renaatus Projects Private Limited******Relative of the director is the director in the counter partyInterest received7000000000Nil02024-08-300200000020000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2. RPTs from 1st July 2024 to 22nd September 2025 were done under shareholders Approval became effective on 25th September 2024. Transaction under recent approval are not considered here.W S INDUSTRIES (INDIA) LIMITED******Renaatus Projects Private Limited******Relative of the director is the director in the counter partyInterest received3000000000Nil02025-08-233000002000005000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2.Shareholder Approval became effective on 23rd September 2025.Opening Balance is taken as NIL and only RPTs from 23rd September 2025 are reported against the approved limits.W S INDUSTRIES (INDIA) LIMITED******Trineva Infra Projects Private Limited******Common DirectorInterest received7000000000Nil02024-08-300240000024000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2. RPTs from 1st July 2024 to 22nd September 2025 were done under shareholders Approval became effective on 25th September 2024. Transaction under recent approval are not considered here.W S INDUSTRIES (INDIA) LIMITED******Trineva Infra Projects Private Limited******Common DirectorInterest received3000000000Nil02025-08-235000003000008000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2.Shareholder Approval became effective on 23rd September 2025.Opening Balance is taken as NIL and only RPTs from 23rd September 2025 are reported against the approved limits.W S INDUSTRIES (INDIA) LIMITED******WSI Falcon Infra Projects Private Limited******SubsidiaryInterest paidNil6000000490000010900000The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report.W S INDUSTRIES (INDIA) LIMITED******WSI Falcon Infra Projects Private Limited******SubsidiaryInterest receivedNil10000000The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report.W S INDUSTRIES (INDIA) LIMITED******WSI-P&C Verticals Private Limited******Wholly Owned SubsidiaryLoan1000000000Nil02024-08-30210000000247500000457500000Loan024 MonthsUnsecuredInvestment in real estate for setting up warehousing, logistics & industrial park projects, light engineering, electronic factories, new acquisitions by the CompanyThe template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report.W S INDUSTRIES (INDIA) LIMITED******S. NAGARAJAN******Executive chairmanInter-corporate deposit3000000000Nil02025-08-230100000000Inter-corporate deposit0.1056 monthsUnsecuredBusiness purpose working capital and general corporate purpose requirements1.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2.Shareholder Approval became effective on 23rd September 2025.Opening Balance is taken as NIL and only RPTs from 23rd September 2025 are reported against the approved limits.W S INDUSTRIES (INDIA) LIMITED******S. NAGARAJAN******Executive chairmanInterest paidNil02025-08-2320000000The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the reportW S INDUSTRIES (INDIA) LIMITED******PRAKASH K V******Whole Time DirectorRemuneration6000000Nil02024-08-30050000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2. RPTs from 1st July 2024 to 22nd September 2025 were done under shareholders Approval became effective on 25th September 2024. Transaction under recent approval are not considered here.W S INDUSTRIES (INDIA) LIMITED******PRAKASH K V******Whole Time DirectorRemuneration6000000Nil02025-08-233000000001.The template does not allow submission unless the "Date of Ratification" field is completed. As there is no ratification required in this case, the "Date of Approval" has been entered as the "Date of Ratification" for the purpose of proceeding with the report 2.Shareholder Approval became effective on 23rd September 2025.Opening Balance is taken as NIL and only RPTs from 23rd September 2025 are reported against the approved limits.741400000AuditedtrueP.Chandrasekar LLPtrue2028-03-31Preferential Issues2025-07-17600000002026-03-31falsefalseT R SivaramanChief Financial OfficerChennai2026-05-14Preferential Issues2025-10-295625000002026-03-31trueM/s.India Ratings and Research Pvt. Ltdtruetrue2025-12-12The Original objects of the issue were approved by the shareholders at the 1st Extra-Ordinary General Meeting of FY 2025-26 held on 25th July 2025. Pursuant thereto, the Company allotted 2,25,00,000 convertible warrants at Rs. 100/- per warrant on 29th October 2025, against which 25% upfront consideration amounting to ₹56.25 crore was received. Subsequently, the shareholders, at the 2nd Extra-Ordinary General Meeting of FY 2025–26 held on 12th December 2025, approved a variation in the object-wise utilisation of the funds so raised.Preferential Issues2026-01-029943000002026-03-31trueM/s.India Ratings and Research Pvt. Ltdtruetrue2026-02-20The Original objects of the issue were approved by the shareholders at the 2nd Extra-Ordinary General Meeting of FY 2025-26 held on 12th December 2025. Pursuant thereto, the Company allotted 99,43,125 equity shares at Rs. 100/- per share on 02nd January 2026. Subsequently, the Shareholders, at the 3rd Extra-Ordinary General Meeting of FY 2025-26 held on 20th February, 2026 approved a variation in the object-wise utilisation of funds so raised.Preferential Issues2026-01-021250000002026-03-31trueM/s.India Ratings and Research Pvt. LtdfalsePreferential Issues2026-03-0437000002026-03-31falsefalseInvestment in real estate for setting up warehousing, logistics & industrial park projects, light engineering, electronic factories, new acquisitions, either by theCompany or through its one or more subsidiary(ies)None472000000452000000An amount of Rs.5.70 Crores was utilised during the quarter ended 30.09.2025. The original timeline for utilization of funds, as approved by the shareholders at the Extra-Ordinary General Meeting held on 2nd May 2024, was upto 31st October 2025. Further, in terms of the SEBI (ICDR) Regulations, 2018, the Convertible Warrants were required to be converted into equity shares within a period of 18 months from the date of allotment, and accordingly, the last date for conversion being 4th March 2026. Prior to the expiry of the said conversion period, the company had proposed extension of the timeline for utilisation of the said funds up to 31st October 2027, and the approval of shareholders for the same was duly obtained at the 3rd Extra-Ordinary General Meeting of FY 2025-26 held on 20th February 2026.Deployment towards working capitalNone6300000060000000An amount of Rs.5.70 Crores was utilised during the quarter ended 30.09.2025. The original timeline for utilization of funds, as approved by the shareholders at the Extra-Ordinary General Meeting held on 2nd May 2024, was upto 31st October 2025. Further, in terms of the SEBI (ICDR) Regulations, 2018, the Convertible Warrants were required to be converted into equity shares within a period of 18 months from the date of allotment, and accordingly, the last date for conversion being 4th March 2026. Prior to the expiry of the said conversion period, the company had proposed extension of the timeline for utilisation of the said funds up to 31st October 2027, and the approval of shareholders for the same was duly obtained at the 3rd Extra-Ordinary General Meeting of FY 2025-26 held on 20th February 2026.General Corporate PurposesNone6300000060000000An amount of Rs.5.70 Crores was utilised during the quarter ended 30.09.2025. The original timeline for utilization of funds, as approved by the shareholders at the Extra-Ordinary General Meeting held on 2nd May 2024, was upto 31st October 2025. Further, in terms of the SEBI (ICDR) Regulations, 2018, the Convertible Warrants were required to be converted into equity shares within a period of 18 months from the date of allotment, and accordingly, the last date for conversion being 4th March 2026. Prior to the expiry of the said conversion period, the company had proposed extension of the timeline for utilisation of the said funds up to 31st October 2027, and the approval of shareholders for the same was duly obtained at the 3rd Extra-Ordinary General Meeting of FY 2025-26 held on 20th February 2026.Acquisition and Development of Land, including Associated Incidental Cost / ExpensesAcquisition and development of land, including Associated, incidental Costs5411000004000000002070000000The original objects of the issue were approved by the shareholders at the 1st Extra-Ordinary General Meeting of FY 202526 held on 25th July 2025. Pursuant thereto, the Company allotted 2,25,00,000 convertible warrants at Rs. 100/- per warrant on 29th October 2025, against which 25% upfront consideration amounting to Rs.56.25 crore was received. Subsequently, the shareholders, at the 2nd Extra-Ordinary General Meeting of FY 202526 held on 12th December 2025, approved a variation in the object-wise utilisation of the funds so raised. <br></br> <br></br> An amount of Rs.17.34 Crores was utilised during the previous quarter ended 31.12.2025 as detailed below: <br></br> (i) Rs.8.50 Crores towards Acquisition and development of land, including Associated, incidental Costs. <br></br> (ii) Rs.1.99 Crores towards Working Capital Requirements <br></br> (iii) Rs.6.85 Crores towards Repayment of Outstanding Security Deposits. <br></br> <br></br> <br></br> During the previous quarter an amount of Rs.1.99 Crores spent towards Working Capital Requirements was inadvertently shown under General Corporate Purposes. However, it was correctly reported under Monitoring Agency Report. <br></br> <br></br> Working Capital Requirements.Working Capital Requirements625000004000000045000000The original objects of the issue were approved by the shareholders at the 1st Extra-Ordinary General Meeting of FY 202526 held on 25th July 2025. Pursuant thereto, the Company allotted 2,25,00,000 convertible warrants at Rs. 100/- per warrant on 29th October 2025, against which 25% upfront consideration amounting to Rs.56.25 crore was received. Subsequently, the shareholders, at the 2nd Extra-Ordinary General Meeting of FY 202526 held on 12th December 2025, approved a variation in the object-wise utilisation of the funds so raised. <br></br> <br></br> An amount of Rs.17.34 Crores was utilised during the previous quarter ended 31.12.2025 as detailed below: <br></br> (i) Rs.8.50 Crores towards Acquisition and development of land, including Associated, incidental Costs. <br></br> (ii) Rs.1.99 Crores towards Working Capital Requirements <br></br> (iii) Rs.6.85 Crores towards Repayment of Outstanding Security Deposits. <br></br> <br></br> <br></br> During the previous quarter an amount of Rs.1.99 Crores spent towards Working Capital Requirements was inadvertently shown under General Corporate Purposes. However, it was correctly reported under Monitoring Agency Report. General Corporate PurposesGeneral Corporate Purposes3750000038200000382000000The original objects of the issue were approved by the shareholders at the 1st Extra-Ordinary General Meeting of FY 202526 held on 25th July 2025. Pursuant thereto, the Company allotted 2,25,00,000 convertible warrants at Rs. 100/- per warrant on 29th October 2025, against which 25% upfront consideration amounting to Rs.56.25 crore was received. Subsequently, the shareholders, at the 2nd Extra-Ordinary General Meeting of FY 202526 held on 12th December 2025, approved a variation in the object-wise utilisation of the funds so raised. <br></br> <br></br> An amount of Rs.17.34 Crores was utilised during the previous quarter ended 31.12.2025 as detailed below: <br></br> (i) Rs.8.50 Crores towards Acquisition and development of land, including Associated, incidental Costs. <br></br> (ii) Rs.1.99 Crores towards Working Capital Requirements <br></br> (iii) Rs.6.85 Crores towards Repayment of Outstanding Security Deposits. <br></br> <br></br> <br></br> During the previous quarter an amount of Rs.1.99 Crores spent towards Working Capital Requirements was inadvertently shown under General Corporate Purposes. However, it was correctly reported under Monitoring Agency Report. Redemption of Non-Convertible Debentures (NCDs), in part, exclusively for principle alone not intended to pay interest portionRepayment of Outstanding Security Deposits464000008430000000The original objects of the issue were approved by the shareholders at the 1st Extra-Ordinary General Meeting of FY 202526 held on 25th July 2025. Pursuant thereto, the Company allotted 2,25,00,000 convertible warrants at Rs. 100/- per warrant on 29th October 2025, against which 25% upfront consideration amounting to Rs.56.25 crore was received. Subsequently, the shareholders, at the 2nd Extra-Ordinary General Meeting of FY 202526 held on 12th December 2025, approved a variation in the object-wise utilisation of the funds so raised. <br></br> <br></br> An amount of Rs.17.34 Crores was utilised during the previous quarter ended 31.12.2025 as detailed below: <br></br> (i) Rs.8.50 Crores towards Acquisition and development of land, including Associated, incidental Costs. <br></br> (ii) Rs.1.99 Crores towards Working Capital Requirements <br></br> (iii) Rs.6.85 Crores towards Repayment of Outstanding Security Deposits. <br></br> <br></br> <br></br> During the previous quarter an amount of Rs.1.99 Crores spent towards Working Capital Requirements was inadvertently shown under General Corporate Purposes. However, it was correctly reported under Monitoring Agency Report. Acquisition and Development of land, including Associated Incidental costs/Expenses.Acquisition and Development of land, including Associated Incidental costs/Expenses.65000000060180000000The original objects of the issue were approved by the shareholders at the 2nd Extra-Ordinary General Meeting of FY 202526 held on 12th December 2025. Pursuant thereto, the Company allotted 99,43,125 equity shares at Rs. 100/- per share on 02nd January 2026. Subsequently, the shareholders, at the 3rd Extra-Ordinary General Meeting of FY 202526 held on 20th February 2026, approved a variation in the object-wise utilisation of the funds so r <br></br> Redemption of Preference SharesRedemption of Preference Shares12750000092500000925000000The original objects of the issue were approved by the shareholders at the 2nd Extra-Ordinary General Meeting of FY 202526 held on 12th December 2025. Pursuant thereto, the Company allotted 99,43,125 equity shares at Rs. 100/- per share on 02nd January 2026. Subsequently, the shareholders, at the 3rd Extra-Ordinary General Meeting of FY 202526 held on 20th February 2026, approved a variation in the object-wise utilisation of the funds so r <br></br> Redemption of Non-Convertible Debentures (NCDs), in part, exclusively for principle alone not intended to pay interest portionRedemption of Non-Convertible Debentures (NCDs), in part, exclusively for principle alone not intended to pay interest portion18550000090000000900000000original objects of the issue were approved by the shareholders at the 2nd Extra-Ordinary General Meeting of FY 202526 held on 12th December 2025. Pursuant thereto, the Company allotted 99,43,125 equity shares at Rs. 100/- per share on 02nd January 2026. Subsequently, the shareholders, at the 3rd Extra-Ordinary General Meeting of FY 202526 held on 20th February 2026, approved a variation in the object-wise utilisation of the funds so r <br></br> Working Capital RequirementsWorking Capital Requirements340000000110000000183000000The original objects of the issue were approved by the shareholders at the 2nd Extra-Ordinary General Meeting of FY 202526 held on 12th December 2025. Pursuant thereto, the Company allotted 99,43,125 equity shares at Rs. 100/- per share on 02nd January 2026. Subsequently, the shareholders, at the 3rd Extra-Ordinary General Meeting of FY 202526 held on 20th February 2026, approved a variation in the object-wise utilisation of the funds so r <br></br> General Corporate PurposesGeneral Corporate Purposes147000000100000000613000000The original objects of the issue were approved by the shareholders at the 2nd Extra-Ordinary General Meeting of FY 202526 held on 12th December 2025. Pursuant thereto, the Company allotted 99,43,125 equity shares at Rs. 100/- per share on 02nd January 2026. Subsequently, the shareholders, at the 3rd Extra-Ordinary General Meeting of FY 202526 held on 20th February 2026, approved a variation in the object-wise utilisation of the funds so raised.Acquisition and Development of Land, including Associated Incidental Cost / Expenses.None125000000000Investment in real estate for setting up warehousing, logistics & industrial park projects, light engineering, electronic factories, new acquisitions, either by the Company or through its one or more subsidiary(ies)None2800000000The original timeline for utilization of funds, as approved by the shareholders at the Extra-Ordinary General Meeting held on 2nd May 2024, was upto 31st October 2025. Further, in terms of the SEBI (ICDR) Regulations, 2018, the Convertible Warrants were required to be converted into equity shares within a period of 18 months from the date of allotment, and accordingly, the last date for conversion being 4th March 2026. Prior to the expiry of the said conversion period, the company had proposed extension of the timeline for utilisation of the said funds up to 31st October 2027, and the approval of shareholders for the same was duly obtained at the 3rd Extra-Ordinary General Meeting of FY 2025-26 held on 20th February 2026. <br></br> <br></br> Note: The Company allotted 24,34,786 Convertible Warrants on 5th September, 2024, out of the same: <br></br> 5,35,120 warrants were converted into equity shares on 17th July, 2025; <br></br> 33,444 warrants were converted into equity shares on 4th March, 2026. <br></br> the balance 18,66,222 Convertible Warrants, were not exercised/converted within the stipulated period of 18 months. Hence stood lapsed and forfeited in accordance with the terms of issue and Regulation 169 of SEBI (ICDR) Regulations. <br></br> Deployment towards working capitalNone300000000The original timeline for utilization of funds, as approved by the shareholders at the Extra-Ordinary General Meeting held on 2nd May 2024, was upto 31st October 2025. Further, in terms of the SEBI (ICDR) Regulations, 2018, the Convertible Warrants were required to be converted into equity shares within a period of 18 months from the date of allotment, and accordingly, the last date for conversion being 4th March 2026. Prior to the expiry of the said conversion period, the company had proposed extension of the timeline for utilisation of the said funds up to 31st October 2027, and the approval of shareholders for the same was duly obtained at the 3rd Extra-Ordinary General Meeting of FY 2025-26 held on 20th February 2026. <br></br> <br></br> Note: The Company allotted 24,34,786 Convertible Warrants on 5th September, 2024, out of the same: <br></br> 5,35,120 warrants were converted into equity shares on 17th July, 2025; <br></br> 33,444 warrants were converted into equity shares on 4th March, 2026. <br></br> the balance 18,66,222 Convertible Warrants, were not exercised/converted within the stipulated period of 18 months. Hence stood lapsed and forfeited in accordance with the terms of issue and Regulation 169 of SEBI (ICDR) Regulations. <br></br> General Corporate PurposesNone600000000The original timeline for utilization of funds, as approved by the shareholders at the Extra-Ordinary General Meeting held on 2nd May 2024, was upto 31st October 2025. Further, in terms of the SEBI (ICDR) Regulations, 2018, the Convertible Warrants were required to be converted into equity shares within a period of 18 months from the date of allotment, and accordingly, the last date for conversion being 4th March 2026. Prior to the expiry of the said conversion period, the company had proposed extension of the timeline for utilisation of the said funds up to 31st October 2027, and the approval of shareholders for the same was duly obtained at the 3rd Extra-Ordinary General Meeting of FY 2025-26 held on 20th February 2026. <br></br> <br></br> Note: The Company allotted 24,34,786 Convertible Warrants on 5th September, 2024, out of the same: <br></br> 5,35,120 warrants were converted into equity shares on 17th July, 2025; <br></br> 33,444 warrants were converted into equity shares on 4th March, 2026. <br></br> the balance 18,66,222 Convertible Warrants, were not exercised/converted within the stipulated period of 18 months. Hence stood lapsed and forfeited in accordance with the terms of issue and Regulation 169 of SEBI (ICDR) Regulations. <br></br>