Aar Shyam India Investment Company Ltd Approves Quarter Results and Releases Limited Review Report
Aar Shyam India Investment Company Ltd has announced the outcome of its Board meeting for the quarter ended June 30, 2026, including the un-audited standalone financial results. The results have been reviewed by Statutory Auditors, with the company confirming that the statements were prepared in compliance with Ind AS 34.The company’s management approved the unaudited financial results and the limited review report issued by the Statutory Auditors for the quarter ended June 30, 2026. The Board meeting related to these matters was held on July 23, 2026.
A Limited Review Report confirmed that based on the audit conducted, nothing had come to the auditors’ attention that caused them to believe that the accompanying statements contained any material misstatement or failed to disclose the required information under the Listing Regulations. The management affirmed that the financial statements were prepared in accordance with the recognition and measurement principles set out in Ind AS 34.
The company provided context regarding its business operations, noting that segment reporting provisions are not applicable. The company had been engaged in one business segment—NBFC activities—until January 23, 2026, and subsequently commenced other business activities starting from January 23, 2026.
The figures for the previous period were regularized and recast where necessary to conform with the current year's classification. The company adhered to Indian Accounting Standards (Ind AS) as prescribed under Section 133 of the Companies Act, 2013, noting that the date of transition to Ind AS was April 1, 2018.
Financial Highlights and Results Summary
The unaudited financial results for the quarter are detailed in the table below:| Particulars | Quarter Ended (Unaudited) | Quarter Ended (Audited) | Q3 (Coaudited) |
|---|---|---|---|
| Revenue from operations | 152 | 207 | 389 |
| Net gain on foreign currency changes | - | - | - |
| Income from other operations | 51 | 300 | A |
| Total Revenue from operations | 359 | 96 | |
| Changes in Inventories of finished goods, work in progress, stock-in-trade | 157 | -20 | 5165 |
| Expenses concerning Interest and Finance Charges | 005 | 008 | 00 |
| Depreciation Expense | 00 | 004 | 004 |
| Fees & Commission Expenses | - | - | 3 |
| Profit (Loss) Before tax | 39) | B37) = | €38, = |
| Current Tax expense | = | = | = |
| Profit for the period | G3) | (GLE) |
The detailed financial statements have been reviewed by the Audit Committee and approved by the Board of Directors.
Stock Price Movement
The stock for Aar Shyam India Investment Company Ltd closed post-market on Monday, edging up 4.94% to settle at ₹14.24. This gain was realized after the shares traded completely flat throughout the session, with the intraday high and low remaining identical.Disclaimer: Due care and diligence have been taken in compiling and presenting news and market-related content. However, errors or omissions may arise despite such efforts.
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