5318922026-01-012026-03-315318922026-03-315318922025-03-315318922025-04-012026-03-315318922026-01-012026-03-31in-capmkt:OtherExpenses1Member5318922025-04-012026-03-31in-capmkt:OtherExpenses1Member5318922026-03-31OtherNoncurrentFinancialAssetsDomain15318922026-03-31OtherNoncurrentAssetsDomain15318922026-03-31OtherCurrentAssetsDomain15318922026-03-31OtherNoncurrentLiabilitiesDomain15318922026-03-31OtherCurrentLiabilitiesDomain15318922026-01-012026-03-31in-capmkt:ReportableSegments1Member5318922026-01-012026-03-31in-capmkt:ReportableSegments2Member5318922026-01-012026-03-31in-capmkt:ReportableSegments3Member5318922025-04-012026-03-31in-capmkt:ReportableSegments1Member5318922025-04-012026-03-31in-capmkt:ReportableSegments2Member5318922025-04-012026-03-31in-capmkt:ReportableSegments3Member5318922026-01-012026-03-31in-capmkt:ReportableSegments1Member5318922026-01-012026-03-31in-capmkt:ReportableSegments2Member5318922026-01-012026-03-31in-capmkt:ReportableSegments3Member5318922025-04-012026-03-31in-capmkt:ReportableSegments1Member5318922025-04-012026-03-31in-capmkt:ReportableSegments2Member5318922025-04-012026-03-31in-capmkt:ReportableSegments3Member5318922026-01-012026-03-31in-capmkt:ReportableSegments1Member5318922026-03-31in-capmkt:ReportableSegments1Member5318922026-01-012026-03-31in-capmkt:ReportableSegments2Member5318922026-03-31in-capmkt:ReportableSegments2Member5318922026-01-012026-03-31in-capmkt:ReportableSegments3Member5318922026-03-31in-capmkt:ReportableSegments3Member5318922026-01-012026-03-31in-capmkt:ReportableSegments1Member5318922026-03-31in-capmkt:ReportableSegments1Member5318922026-01-012026-03-31in-capmkt:ReportableSegments2Member5318922026-03-31in-capmkt:ReportableSegments2Member5318922026-01-012026-03-31in-capmkt:ReportableSegments3Member5318922026-03-31in-capmkt:ReportableSegments3Member5318922026-01-012026-03-31AuditorDomain15318922026-01-012026-03-31in-capmkt:AuditedMember5318922026-03-31in-capmkt:AuditedMember5318922026-01-012026-03-31in-capmkt:AdjustedMember5318922026-03-31in-capmkt:AdjustedMember5318922026-01-012026-03-31AuditQualification15318922026-01-012026-03-31AuditQualification2iso4217:INRiso4217:INRxbrli:shares531892KHANDSENOTLISTEDINE060B01014KHANDWALA SECURITIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-212026-05-14INRLakhsQuarterlyFourth quarterMulti segment2026-05-2112:30:002026-05-2115:05:00trueCash Flow IndirectStatement on impact of audit qualification2026-01-012026-03-31AuditedConsolidated2299300043620002735500000103400091090007140005980002040900031864000-45090000-45090000-108000-1080000-44010000000-440100035000-4366000000015253800010-0.29-0.2900-0.29-0.292025-04-012026-03-31AuditedConsolidated789440001461900093563000001687000354460002310000288200064087000106412000-128490000-128490000-142000-1420000-127070000000-1270700036000-12671000000015253800010124899000-0.83-0.8300-0.83-0.83Other Expenses20409000Other Expenses64087000146030000025977000115100000032180000151810000127219000282247000390700020640003299490000849700040101000194000408400012600000654760001046200075938000004058870001525380001248990002774370002774370002883500000028835000212000000671000316260000088116000881160008811600087080000009682400000128450000405887000Others non current financial assets127219000Other non-current assets2064000Other current assets10462000Others non current liabilities671000Other current liabilities8708000Investment / Stock Operations679000Feebased Operations22313000Other Unallocated Revenue4363000Investment / Stock Operations3483000Feebased Operations75461000Other Unallocated Revenue146190002735500093563000002735500093563000Investment / Stock Operations-1564000Feebased Operations2408000Other Unallocated Revenue0Investment / Stock Operations-155000Feebased Operations3224000Other Unallocated Revenue084400030690007140002310000463900013608000-4509000-12849000Investment / Stock Operations11807000Feebased Operations249597000Other Unallocated Revenue1444830004058870000405887000Investment / Stock Operations0Feebased Operations89979000Other Unallocated Revenue9636000996150000996150002310000-25530002508400000000000-3040200002882000000000-188000-852000000000006029000-6820000000-66000-13704000-2045800000000000021260000000000000000000018800085860000-2940006354000000000000269500000231000000-5005000-191090000-19109000349000-18760000-35000-36000003500036000AuditedQualified opinionPravesh Agarwal & Associates, Chartered Accountantstrue2028-12-319356300093563000106412000106412000-12849000-12849000-0.83-0.83405887000405887000128450000128450000277437000277437000The Company had advanced application money towards purchase of shares of Rs 216.69 lakhs which is outstanding for a period of 288 months as at the end of the year. In the absence of information regarding the status of the allotment or the net worth of the entities in which the company made applications, we are unable to ascertain the extent to which an amount of Rs 216.69 lakhs is recoverable and accordingly, the effect thereof on the financial statements cannot be ascertained. However, it has been noted and confirmed looking at relevant documents that at present the said matter is under litigation and pending for hearing before the Honble High Court at Mumbai.Qualified opinionRepetitiveNot ApplicableThe Share Application Money for an amount of Rs. 216.69 Lacs is outstanding for a period of 288 months as at date of Balance Sheet date, for which the financial statements are in the process of being obtained. The Company has initiated legal proceedings against the other party for recovery of the said application money along with interest thereon, under Section 138 of the Negotiable Instruments Act, 1881. At present, the matter is pending for hearing before the Honble High Court at MumbaiNot ApplicableAs per Auditor's ReportLong-Term deposits of Rs 350.00 lakhs are subject to subsequent adjustments. We are unable to ascertain the recoverability of these amounts, as the Company has not made any provisions for the same in the standalone financial statements.Qualified opinionRepetitiveNot ApplicableLong-term Deposits which were given to M/s. Vimpasan Investments Private Ltd are still outstanding as at March 31, 2026, for total aggregate amount of Rs. 350.00 lakhs. Since the Company is not in the receipt of any interests on the said deposits since long period, the Company has not accounted any interest on the said deposits. The Company has already commenced the process to initiate legal proceedings against them for recovery of the said deposits. Not ApplicableAs per Auditor's ReportParesh KhandwalaPranav KhandwalaKalpen ShuklaPravesh AgarwalMumbai2026-05-21