Alexander Stamps And Coin Ltd

Financial results approved

• Unaudited standalone results for quarter ended 30 June 2026 approved; revenue 7.42 Lakh; PAT 1.84 Lakh; EPS 0.02.

Auditor remarks and going concern

• Independent auditor issued a disclaimer of conclusion on the standalone results.
• Note: non-current investments of INR 113.67 Lakh lack supporting documents.
• Note: outstanding income tax demand of INR 344.56 Lakh with no provision recognised.
• Note: inventories include INR 1,641.62 Lakh valued per 31 March 2023; no current valuation evidence.
• Material uncertainty related to going concern; management to shift to asset-light model.

Meeting Details

• Board meeting scheduled for 14 August 2026; time and venue not disclosed.

Key Agenda Items

• Unaudited standalone financial results for Q1 ended June 30, 2026, with Limited Review Report.
• Consider any other matter with permission of the Chairman and majority of Directors present.

Other Notes

• Trading window closed for designated persons from 01-Jul-2026 until 48 hours after results (by 16-Aug-2026).

Dematerialisation processing status

• Dematerialisation requests in the reporting quarter were processed; dematerialised securities listed on stock exchanges.
• Physical certificates received for dematerialisation were mutilated and cancelled after verification.
• Depository's name substituted as registered owner in the records within 15 days.

Financial Performance 📊

• Q3 FY2026 revenue from operations declined to Rs 5.92 lakh vs Rs 10.98 lakh YoY and Rs 8.00 lakh QoQ.
• Nine-month revenue fell to Rs 21.13 lakh vs Rs 32.85 lakh in prior year period.
• Q3 FY2026 total expenses were Rs 6.38 lakh, down from Rs 8.94 lakh YoY.
• Loss before tax was Rs 0.47 lakh in Q3 FY2026 vs profit of Rs 2.04 lakh YoY.
• Nine-month loss before tax was Rs 0.51 lakh vs near breakeven last year.
• EPS was negative Rs 0.001 for Q3 and nine months FY2026 vs positive Rs 0.002 last year.

Key Risks & Auditor Comments ⚠️

• Auditor issued disclaimer of conclusion due to insufficient audit evidence on investments and inventories.
• Non-current investments of Rs 113.67 lakh lack supporting documents; recoverability unassessed.
• Outstanding income tax demand of Rs 344.56 lakh for AY 2017-18 unprovided and unappealed.
• Inventories valued at Rs 1,648.18 lakh based on outdated May 2023 report; no updated valuation done.
• Non-moving inventories represent ~93% of total assets, raising material uncertainty on going concern.
• Auditor emphasized material uncertainty on company’s ability to continue as going concern due to asset concentration and valuation issues.

Management & Governance 📍

• Financial results prepared under Ind AS, unaudited but limited reviewed and approved by Board on 12 Feb 2026.
• Previous period figures regrouped for comparability.
• Management plans to shift from asset-heavy to asset-light business model to mitigate risks.

🗓️ Meeting Details

• Board meeting scheduled for Thursday, 12th February 2026.

📊 Financial Results

• Approval of unaudited standalone financial results for Q3 and nine months ended 31st December 2025.
• Consideration of Limited Review Report on the financial results.

Meeting Details

• Board meeting scheduled for August 12, 2025

Key Agenda Items

• Approve unaudited standalone financial results for Q1 ended June 30, 2025