Punctual Trading Ltd

Financials

• Total income from operations ₹53.12 lakh in Q1 FY2026-27.
• Net profit after tax ₹33.02 lakh; basic/diluted EPS ₹3.30.
• Profit before tax ₹44.63 lakh; unaudited with limited review.
• Board approved standalone results; reviewed by Audit Committee; filed 11 Aug 2026.

Business & reporting

• Single business segment; IND AS 108 not applicable.

FY26 audited standalone results

• 📊 Total income rose to Rs 34.85 lakh in Q4 FY26 from Rs 34.75 lakh a year ago.
• 📊 FY26 total income was Rs 1,479.95 lakh versus Rs 344.84 lakh in FY25.
• 📊 Q4 FY26 profit before tax was Rs 26.21 lakh, down from Rs 61.70 lakh.
• 📊 FY26 profit before tax was Rs 1,441.03 lakh versus Rs 202.36 lakh in FY25.
• 📊 Q4 FY26 net profit was Rs 37.90 lakh versus a loss of Rs 55.10 lakh.
• 📊 FY26 net profit was Rs 1,154.48 lakh versus Rs 133.80 lakh in FY25.
• 📊 EPS was Rs 3.79 for Q4 FY26 and Rs 115.45 for FY26.
• 📊 Total comprehensive income was Rs 76.44 lakh in Q4 FY26 and Rs 1,212.15 lakh for FY26.

Cost and tax

• 📊 Total expenses were Rs 8.64 lakh in Q4 FY26 and Rs 38.92 lakh for FY26.
• 📊 Employee cost was Rs 7.19 lakh in Q4 FY26 and Rs 27.58 lakh for FY26.
• 📊 FY26 current tax was Rs 278.98 lakh and deferred tax expense was Rs 26.29 lakh.
• 📊 FY26 tax expense included Rs 18.71 lakh for earlier years.

Balance sheet and cash

• 📊 Total assets were Rs 3,390.88 lakh at 31 March 2026 versus Rs 2,758.73 lakh a year earlier.
• 📊 Investments were Rs 3,366.93 lakh, including Rs 2,621.29 lakh current investments.
• 📊 Cash and cash equivalents were Rs 0.21 lakh at 31 March 2026.
• 📊 Other equity increased to Rs 3,161.62 lakh from Rs 1,949.47 lakh.
• 📊 Net cash used in operating activities was Rs 295.17 lakh in FY26.
• 📊 Investing cash flow was positive at Rs 295.34 lakh, driven by investment and PPE sales.

Audit and governance

• 📍 Statutory auditor issued an unmodified opinion on the audited results.
• 📍 Board approved the audited standalone results on 18 April 2026.
• 📍 The company reported a single business segment.

Related party

• 🗒️ Key managerial remuneration totaled Rs 10.58 lakh in H2 FY26.
• 🗒️ Remuneration included Rs 3.56 lakh to the Whole Time Director, Rs 1.32 lakh to the Company Secretary, and Rs 5.70 lakh to the CFO.

Business model

• 🗒️ Punctual Trading Limited reported standalone financials for the quarter and year ended 31 March 2026.
• 🗒️ The company operates in a single business segment.

Financial results

• Board approved audited standalone financial results for quarter and year ended 31 March 2026.
• Auditor issued an unmodified opinion on the audited standalone results.

Key financial highlights

• Year ended 31 March 2026 net profit was Rs 1,154.48 lakh.
• Year ended 31 March 2026 total comprehensive income was Rs 1,212.15 lakh.
• Quarter ended 31 March 2026 net profit was Rs 37.90 lakh.
• Quarter ended 31 March 2026 total comprehensive income was Rs 76.44 lakh.

Balance sheet and cash flow

• Audited standalone balance sheet as at 31 March 2026 was approved.
• Total assets were Rs 3,390.88 lakh and equity was Rs 3,261.62 lakh.
• Audited standalone cash flow statement for year ended 31 March 2026 was included.

Other disclosures

• Related party transactions for second half-year FY 2025-26 were enclosed.
• Declaration confirmed unmodified audit opinion for the annual audited financial statements.

Financial Performance 📊

• Total income was Rs 1,445.40 lakh for nine months ended Dec 31, 2025, up from Rs 310.08 lakh year-ago.
• Profit before tax was Rs 1,414.82 lakh for nine months ended Dec 31, 2025, versus Rs 764.04 lakh prior year.
• Net profit after tax was Rs 1,116.58 lakh for nine months ended Dec 31, 2025, compared to Rs 188.90 lakh year-ago.
• EPS (basic & diluted) was Rs 111.66 for nine months ended Dec 31, 2025, versus Rs 18.89 year-ago.
• Employee cost was Rs 2,039 lakh for nine months ended Dec 31, 2025, up from Rs 1,641 lakh prior year.
• Total comprehensive income was Rs 1,288.69 lakh for nine months ended Dec 31, 2025, versus Rs 18.32 lakh year-ago.

Corporate & Governance

• Paid-up equity share capital remained Rs 100 lakh with face value Rs 10 per share.
• Statutory auditors issued limited review report with no qualifications for Q3 and nine months ended Dec 31, 2025.
• Board meeting on Feb 6, 2026, approved results; audit committee reviewed them prior.

Financial Performance 📊

• Approved unaudited standalone results for quarter and nine months ended December 31, 2025.
• Total income for nine months ended December 31, 2025, was Rs. 1,445.40 lakh; net profit Rs. 1,116.58 lakh.
• Earnings per share (basic and diluted) for nine months ended December 31, 2025, was Rs. 111.66.
• Other comprehensive income for nine months ended December 31, 2025, was Rs. 172.01 lakh.
• Paid-up equity share capital remained Rs. 100 lakh with Rs. 10 face value per share.

Audit and Compliance ⚠️

• Statutory auditors issued a limited review report with no qualifications or material misstatements.
• No audit qualifications or modified opinions for the quarter.
• No outstanding defaults on loans or debt securities reported.

Corporate Actions 📍

• No dividend declaration, capital raising, buybacks, or related party transactions for the quarter.
• No changes in directors, auditors, or key management personnel.

Governance 🗓️

• Board meeting held on February 6, 2026, approved financial results and disclosures.