Classic Electricals Ltd

Financial results and audit

• Unaudited standalone quarterly results for quarter ended 30 June 2026 approved by Board.
• Limited Review Report on the results submitted by ADV & Associates.
• Statutory auditors carried out limited review of the quarter's results.
• Results prepared per Ind AS 34; Regulation 33 of LODR.

Consolidation status

• Only standalone results approved; no consolidated results approved.

Meeting Details

• Board meeting scheduled for 13 August 2026; time and venue not disclosed.

Key Agenda Items

• Consider standalone unaudited financial results for quarter ended 30 June 2026.

Other Notes

• Trading window closed from 1 July 2026 to 15 August 2026; 48 hours post-results.

Dematerialisation status

• Dematerialisation requests were processed and confirmed to depositories; dematerialised securities listed on exchanges.
• Physical certificates for dematerialisation were mutilated and cancelled after verification; depository's name substituted as registered owner.

FY26 results

• 📊 Standalone audited results for quarter and year ended 31 March 2026.
• 📊 Revenue from operations was ₹25.00 lakh in Q4 FY26 and ₹100.25 lakh for FY26.
• 📊 Other income was ₹24.95 lakh in Q4 FY26 and ₹97.94 lakh for FY26.
• 📊 Q4 FY26 net loss was ₹0.20 lakh; FY26 net profit after tax was ₹0.54 lakh.
• 📊 Basic and diluted EPS were ₹(0.20) for Q4 FY26 and ₹0.54 for FY26.
• 📊 Other comprehensive income included ₹0.35 lakh actuarial gain on employee benefit plans.

Costs and balance sheet

• 📊 Employee benefit expense included New Labour Codes impact and actuarial valuation adjustments.
• 📊 Finance cost and other expenses were disclosed as material expense lines in the statement.
• 📊 Equity share capital stood at ₹190.56 lakh; other equity was ₹984.38 lakh.
• 📊 Cash and cash equivalents were ₹3.42 lakh at 31 March 2026.
• 📊 Loans and advances were ₹1,003.11 lakh, versus ₹967.48 lakh a year earlier.
• 📊 Current borrowings were ₹131.18 lakh, versus ₹104.44 lakh a year earlier.

Audit and corporate actions

• 📍 Statutory auditors issued an unmodified opinion on the standalone FY26 financial results.
• 📍 Board approved the audited results on 29 May 2026.
• 📍 Board did not recommend any dividend for FY26.
• 🗓️ AGM is scheduled for 25 June 2026, with book closure from 19 June to 25 June 2026.
• 📍 Director Sunil Hirji Shah was proposed for reappointment by rotation.

Cash flow

• 📊 Operating cash flow was negative ₹143.90 lakh in FY26.
• 📊 Investing cash flow was negative ₹35.80 lakh in FY26.
• 📊 Financing cash flow was negative ₹115.75 lakh in FY26.
• 📊 Borrowings generated ₹75.69 lakh of cash inflow during FY26.

Business model

• Classic Electricals Limited reported no separate business segments.
• The document presents standalone financial results only.
• The company’s balance sheet includes loans and advances, borrowings, and small cash balances.

Financial Performance 📊

• Board approved unaudited standalone financial results for Q3 and nine months ended Dec 31, 2025.
• EPS for Q3 ranged from (0.00) to 0.74, indicating volatility.
• Paid-up share capital is ₹19.06 million; other equity stands at ₹974.05 million.

Audit & Compliance

• Limited review by A D V & Associates found no material misstatements.
• Limited review report dated Feb 10, 2026, confirms regulatory compliance.

Financial Performance 📊

• Board approved unaudited standalone financial results for quarter and nine months ended 31 Dec 2025.
• Earnings per share reported with basic and diluted EPS showing minor fluctuations, including negative values.
• Paid-up share capital is ₹19,05,850; other equity totals ₹974.05 lakhs.
• Financial results prepared as per Indian Accounting Standard 34 and Companies Act, 2013.
• Previous period figures regrouped, restated, and reclassified where necessary.
• Statutory auditor A D V & Associates issued limited review report with no material misstatements.