Shree Rajiv Lochan Oil Extraction Ltd

Financial results

• Board approved standalone unaudited results for quarter ended 30 June 2026; revenue from operations nil.
• Total income for the quarter: ₹7.47 lakh; profit after tax: ₹1.42 lakh; EPS: ₹0.03.
• Results reviewed by the Audit Committee and taken on record on 11 August 2026.
• Year ended 31 March 2026 audited; prior-year figures regrouped where necessary.

Auditor remarks and management response

• Auditor qualified due to unquoted equity investment ₹132.87 lakh carried at cost.
• Management regards the investment as strategic with conservative carrying value; no adverse impact.

Financial highlights

• Q3 FY2026 revenue from operations: nil; total income: 2.62 Lacs.
• Year-to-date total income: 25.83 Lacs, vs 35.36 Lacs prior year.
• PBT for year-to-date: 9.18 Lacs; PAT: 6.87 Lacs (net).
• Tax: current tax 2.31 Lacs; no deferred tax noted.
• Earnings per share (basic/diluted) for year to date: 0.17.
• Total expenses year-to-date: 16.65 Lacs; prior year: 48.04.
• Net cash from operating activities: 167.54 Lacs; closing cash: 170.84 Lacs.
• Total assets as at 31/03/2026: 535.71 Lacs.

Governance updates

• Board approved audited standalone results for year ended 31/03/2026.
• Secretarial auditor appointed: Samantrai Prashant & Co. for FY2025-26.
• Internal auditor appointed: Goel & Goyal for FY2026-27.

Financial highlights

• Q3 FY2026: total income ₹2.62 L, PAT ₹0.61 L, EPS ₹0.01.
• FY26: total income ₹25.83 L, PAT ₹6.84 L, EPS ₹0.17.
• Revenue from operations nil; other income drives income in Q3 FY26.
• PBT before tax FY26 ₹9.18 L; current tax ₹2.31 L.
• FY26 PAT after tax ₹6.84 L; EPS (annual) ₹0.17.
• Net cash from operating activities ₹194.10 L; closing cash ₹170.84 L.

Board actions & governance

• Audited standalone results approved for year ended 31/03/2026.
• Secretarial Auditor appointed: Samantrai Prashant & Co. for FY2025-26.
• Internal Auditor appointed: Goel & Goyal for FY2026-27.
• Statement of Impact of Audit Qualification to be included; no changes to financials.
• Board meeting held on 29/05/2026; Annexures A & B detail appointments.

Balance sheet & cash flow snapshot

• Total assets ₹535.71 L; FY25 ₹546.55 L.
• Equity share capital ₹132.87 L; closing cash ₹170.84 L.
• Net cash from operating activities ₹194.10 L; net increase in cash ₹167.54 L.

Dematerialisation processing and listing status

• Securities received for dematerialisation during the quarter were confirmed as accepted/rejected to the depositories.
• Securities dematerialised have been listed on the stock exchanges where earlier issued securities are listed.
• Dematerialisation certificates received were mutilated and cancelled; depository name substituted as registered owner.

FY26 standalone results

• 📊 Revenue from operations was nil for Q4 FY26 and FY26.
• 📊 Other income was ₹2.62 lakh in Q4 FY26 and ₹25.83 lakh for FY26.
• 📊 Total income was ₹2.62 lakh in Q4 FY26 and ₹25.83 lakh for FY26.
• 📊 Profit before tax was ₹1.92 lakh in Q4 FY26 and ₹9.18 lakh for FY26.
• 📊 Profit after tax was ₹0.61 lakh in Q4 FY26 and ₹6.87 lakh for FY26.
• 📊 Basic and diluted EPS were ₹0.01 in Q4 FY26 and ₹0.17 for FY26.
• 📊 FY25 PAT was a loss of ₹12.68 lakh, versus FY26 profit of ₹6.87 lakh.

Cost and cash

• 📊 Employee benefits expense rose to ₹3.31 lakh in Q4 FY26 from ₹0.45 lakh a year earlier.
• 📊 Other expenses were negative ₹2.61 lakh in Q4 FY26 and ₹10.79 lakh for FY26.
• 📊 Cash and cash equivalents closed at ₹170.84 lakh on 31 March 2026.
• 📊 Operating cash inflow was ₹167.54 lakh in FY26, versus outflow of ₹72.13 lakh in FY25.

Balance sheet

• 📊 Total assets were ₹535.71 lakh at 31 March 2026, versus ₹546.55 lakh a year earlier.
• 📊 Equity share capital was ₹301.80 lakh at 31 March 2026.
• 📊 Other equity was ₹209.59 lakh at 31 March 2026, versus ₹202.73 lakh a year earlier.

Board actions

• 📍 Board approved audited financial results for quarter ended 31 March 2026.
• 📍 Samantrai Prashant & Co. was appointed secretarial auditor for FY2025-26.
• 📍 Goel & Goyal, Chartered Accountants, was appointed internal auditor for FY2026-27.
• 📍 Statutory auditors issued an unmodified opinion on the standalone audited results.

Business model

• 🗒️ The company is Shree Rajiv Lochan Oil Extraction Limited.
• 🗒️ The document presents standalone audited quarterly and annual financial results.

Financial Performance

• Board approved unaudited standalone financial results for quarter and nine months ended 31 Dec 2025.
• Total income for nine months ended 31 Dec 2025 was Rs. 23.21 lakhs; profit after tax Rs. 6.26 lakhs.
• Profit before tax for nine months was Rs. 7.26 lakhs; expenses were Rs. 15.95 lakhs.
• No revenue from operations reported; other income was Rs. 7.49 lakhs for the quarter.
• Earnings per share (basic and diluted) for nine months was Rs. 0.16.
• No exceptional items or discontinued operations reported.

Audit and Compliance

• Statutory auditors conducted limited review with no material misstatements found.
• Financial results prepared as per Indian Accounting Standards (IND AS).

Financial Performance 📊

• Total income for Q3 FY2026 was Rs 7.49 lakh, up 10.99% QoQ from Rs 6.74 lakh in Q2 FY2026.
• Profit before tax was Rs 1.79 lakh in Q3 FY2026, up from Rs 1.36 lakh in Q2 FY2026.
• Profit after tax for Q3 FY2026 was Rs 1.59 lakh, up from Rs 1.06 lakh in Q2 FY2026.
• Earnings per share (basic and diluted) for Q3 FY2026 stood at Rs 0.04, up from Rs 0.03 in Q2 FY2026.
• Total income for nine months ended Dec 31, 2025, was Rs 23.21 lakh versus Rs 26.11 lakh prior year.
• Nine months PAT improved to Rs 6.26 lakh from a loss of Rs 20.06 lakh in prior year.

Expenses & Cost Structure

• Employee benefits expense rose to Rs 1.40 lakh in Q3 FY2026 from Rs 0.60 lakh in Q2 FY2026.
• Other expenses decreased to Rs 4.30 lakh in Q3 FY2026 from Rs 4.78 lakh in Q2 FY2026.
• Total expenses increased to Rs 5.70 lakh in Q3 FY2026 from Rs 5.38 lakh in Q2 FY2026.
• No depreciation, finance costs, or material cost of materials reported in any period.

Operations & Business Model

• Revenue from operations remained nil for all periods ending Dec 31, 2025.
• Company operates in oil extraction with no revenue from operations reported this quarter.

Audit & Compliance

• Auditors issued unqualified review report with no material misstatements noted.
• Results reviewed by Audit Committee and approved by Board on Jan 12, 2026; limited review by auditors.

Risks & Exceptional Items ⚠️

• No exceptional items or discontinued operations reported in any period.