Ishwarshakti Holdings & Traders Ltd

Financial results and auditor report

• Approved unaudited quarterly results for the quarter ended June 30, 2026.
• Limited Review Report for quarter ended June 30, 2026 issued with unmodified opinion.
• Declaration under Regulation 33(3)(d) of SEBI LODR submitted.
• Results and Limited Review Report annexed; information available on company website.

Governance applicability

• Regulations 17-27 apply due to below ₹10 crore paid-up capital and above ₹25 crore net worth.
• Compliance report under Reg 27(2) is applicable; six-month window to comply.
• Certificate certifying paid-up capital and net worth enclosed.
• Six-month period to complete governance compliances from the FY-end date of 31 Mar 2026.

Meeting Details

• Meeting date: July 20, 2026; time and venue not disclosed.

Key Agenda Items

• Agenda includes approving unaudited financial results for quarter ended June 30, 2026 with Limited Review Report.

Other Notes

• Trading window remains closed up to 48 hours post results, until July 22, 2026.

Dematerialisation status

• No dematerialisation/rematerialisation requests were received during 01.04.2026 to 30.06.2026.
• RTA certificate from Bigshare Services dated 07 July 2026 submitted.

Management changes

• Vinay Seksaria: designation changed from Executive Director to Managing Director, KMP, and Chairman; effective May 29, 2026.
• Term: 5-year appointment, subject to shareholder approval.
• Radhika Seksaria appointed as Additional Director, effective May 29, 2026.
• Internal Auditor re-appointment: M.R.V. & Associates for FY 2026-27.
• Relationships disclosed: Vinay is son of Kailashchandra and Geeta Seksaria; Radhika is Vinay's wife.

FY26 audited results

• 📊 Standalone revenue from operations fell to ₹6.65 lakh in FY26 from ₹16.47 lakh.
• 📊 FY26 total income declined to ₹6.65 lakh from ₹16.47 lakh.
• 📊 FY26 loss before tax was ₹3.26 lakh versus ₹1.64 lakh last year.
• 📊 FY26 loss after tax was ₹3.13 lakh versus ₹1.71 lakh last year.
• 📊 FY26 basic EPS was ₹(2.17); diluted EPS was ₹(0.69).
• 📊 Q4 FY26 revenue from operations was ₹(4.16) lakh versus ₹4.24 lakh last year.
• 📊 Q4 FY26 loss after tax was ₹7.56 lakh versus ₹1.88 lakh last year.
• 📊 Other comprehensive income drove FY26 total comprehensive income to ₹3.49 crore.

Costs and income mix

• 📊 Purchase of stock-in-trade was ₹5.86 lakh in FY26.
• 📊 Employee benefit expense rose to ₹1.00 lakh in FY26 from ₹0.86 lakh.
• 📊 Other expenses were ₹1.08 lakh in FY26 versus ₹1.61 lakh last year.
• 📊 Other income turned negative in Q4 due to reversal of earlier interest income.
• 📊 Revenue from operations comprises trading in shares, dividend income, and interest income.

Balance sheet and cash flow

• 📊 Total assets rose to ₹4.41 crore at March 2026 from ₹0.36 crore.
• 📊 Non-current investments increased to ₹4.29 crore from ₹0.21 crore.
• 📊 Equity share capital increased to ₹0.44 crore from ₹0.26 crore.
• 📊 Cash and cash equivalents were ₹0.35 lakh at March 2026.
• 📊 Operating cash outflow was ₹0.16 lakh in FY26.
• 📊 Investing cash outflow was ₹32.37 lakh, driven by financial asset purchases.
• 📊 Financing cash inflow was ₹48.71 lakh, supported by share issuance and borrowings.

Corporate actions

• 📍 Board approved FY26 audited standalone results on May 29, 2026.
• 📍 Auditors issued an unmodified opinion on FY26 financial statements.
• 📍 Vinay Seksaria was elevated from Executive Director to Managing Director and Chairman.
• 📍 Radhika Seksaria was appointed Additional Director.
• 📍 M.R.V. & Associates was re-appointed Internal Auditor for FY27.

Accounting note

• 🗒️ Company changed associate valuation to NAV-based fair valuation during the quarter.
• 🗒️ Impact from associate valuation was recognized in FY26 financial statements.
• 🗒️ NCLT-approved demerger scheme continues to affect comparative figures.

Business model

• 🗒️ NBFC registered since 1998.
• 🗒️ Revenue comes from share trading, dividends, and interest income.
• 🗒️ Investments include Seksaria Industries Private Limited and Seksaria Confectionaries Private Limited.

Appointment of Key Managerial Personnel

• Ms. Reena Gavle appointed Chief Financial Officer, Company Secretary & Compliance Officer effective February 4, 2026.
• Designated as Key Managerial Personnel under Section 203 and SEBI LODR Regulations.
• Ms. Gavle is an Associate Member of ICSI since 2013, Law Graduate from Mumbai University, and holds an Economics degree.
• Over 6 years of experience in corporate governance, legal, compliance, and financial services sectors.
• Expertise in Companies Act 2013, Listing Regulations, corporate law, governance advisory, compliance, risk management, and strategic decision support.
• No disclosed relationships with other directors or management.