Globus Constructors & Developers Ltd

Financial results

• Unaudited results for quarter ended 30 June 2026 approved (Ind-AS compliant).
• Independent Auditor's Limited Review Report issued; no material misstatement identified.

Director appointment

• Abhay Khanna re-appointed as Whole-Time Director for five years, 11 Aug 2026–10 Aug 2031, subject to AGM approval.

Regulatory disclosures

• Regulatory disclosure under Regulation 30 on Abhay Khanna re-appointment; tenure through 2031.

Governance actions

• Draft Directors' Report, Corporate Governance Report and MD&A for year ended 31 March 2026.
• Draft Notice for 41st AGM to be held via video conferencing.
• Scrutinizer appointed: M/s Soniya Gupta & Associates.
• NSDL appointed as depository for e-voting.

Auditor remarks

• Independent Auditor's Limited Review: no material misstatement identified.

Dematerialisation processing

• Dematerialisation requests were confirmed to depositories as accepted or rejected.

Listing and ownership update

• Securities dematerialised have been listed on the exchanges where the existing issues are listed.
• Physical certificates for dematerialisation were mutilated and cancelled after verification.
• Depository name substituted as registered owner within 15 days.

Results

• 📊 Standalone audited results for quarter and year ended 31 March 2026.
• 📊 Revenue from operations and total revenue were nil for the quarter and year.
• 📊 Q4 FY26 loss was ₹2.45 lakh versus ₹393.22 lakh profit last year.
• 📊 FY26 loss after tax was ₹12.80 lakh versus ₹354.13 lakh profit in FY25.
• 📊 FY26 total comprehensive loss was ₹12.80 lakh versus ₹284.07 lakh comprehensive income in FY25.
• 📊 Q4 FY26 EPS was nil; FY26 basic and diluted EPS were (₹0.01).
• 📊 Exceptional items were ₹8.10 lakh in Q4 FY26 and ₹38.25 lakh for FY26.
• 📊 Employee benefit expense was ₹7.87 lakh in Q4 FY26 and ₹15.55 lakh for FY26.
• 📊 Other expenses were ₹2.60 lakh in Q4 FY26 and ₹19.20 lakh for FY26.

Balance sheet and cash

• 📊 Total assets were ₹809.85 lakh at 31 March 2026 versus ₹822.47 lakh a year earlier.
• 📊 Equity share capital was ₹9,894.85 lakh; other equity was negative ₹9,093.68 lakh.
• 📊 Cash and cash equivalents were ₹2.34 lakh at 31 March 2026.
• 📊 Net cash from operating activities was negative ₹0.26 lakh in FY26.
• 📊 Net cash from financing activities was nil in FY26.

Audit and board actions

• 📍 Statutory auditors issued an unmodified opinion on the audited financial results.
• 📍 Board approved the audited quarterly and annual results on 26 May 2026.
• 📍 M/s K Y N J & Co. was re-appointed internal auditor for FY2026-27.
• 📍 The company stated it operates as a single segment.

Business model

• 🗒️ Globus Power Generation Limited is a single-segment company.
• 🗒️ The document does not provide operating revenue or segmental business detail.

Financial results approved

• Audited standalone financial results approved for quarter and year ended 31 March 2026.
• Auditor issued an unmodified opinion on the audited standalone results.
• Company reported single-segment operations.

Other statements approved

• Audited statement of assets and liabilities approved for 31 March 2026.
• Cash flow statement for year ended 31 March 2026 approved.

Board decisions

• M/s K Y N J & Co. re-appointed as internal auditor for FY 2026-27.

Audit and compliance

• CFO confirmed no modified or qualified opinion in the statutory audit report.

Financial Performance 📊

• Revenue from operations and total income were ₹0.00 lakh in Q3 FY2026, unchanged YoY and QoQ.
• Total expenses rose to ₹14.66 lakh in Q3 FY2026 from ₹10.57 lakh in Q3 FY2025.
• Employee benefits expense increased to ₹5.59 lakh in Q3 FY2026 from ₹2.99 lakh in Q3 FY2025.
• Other expenses rose to ₹6.07 lakh in Q3 FY2026 from ₹2.36 lakh in Q3 FY2025.
• Loss before tax improved to ₹5.41 lakh in Q3 FY2026 from loss of ₹12.06 lakh in Q3 FY2025.
• Profit after tax was ₹2.38 lakh in Q3 FY2026 versus loss of ₹7.08 lakh in Q3 FY2025.

Corporate & Compliance 🗓️

• Q3 FY2026 results approved on 12 Feb 2026; board meeting held via video conference same day.
• Financials prepared under Indian Accounting Standards (Ind-AS) as per Companies Act 2013.
• Statutory auditors issued limited review report with no material misstatements noted.

Business Model & Segments

• Company operates in power generation; formerly known as Globus Constructors & Developers Limited.

🗓️ Meeting Details

• Board meeting scheduled for 12 February 2026.

📊 Financial Performance

• Approval of unaudited financial results for quarter ended 31 December 2025.