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Ashram Online.com Ltd Interim / Quarterly Report 2026
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Interim / Quarterly Report
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ASHRAM ONLINE.COM LIMITED
New No. 29, Old No. 12, Mookathal Street,
Puraawalkam, Chennai - 600 007, India.
CIN. No: L74999TN1991PLC020764
| Audited Financial Results
For The Quarter / Year Ended 31|03|2026 | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- |
| (Rs. In Lakhs) | | | | | |
| Particulars | Quarter Ended 31|03|2026 (Audited) | Quarter Ended 31|12|2025 (Un Audited) | Quarter Ended 31|03|2025 (Audited) | Year Ended 31|03|2026 (Audited) | Year Ended 31|03|2025 (Audited) |
| 1. Income | | | | | |
| i. Sales | 13.94 | 12.49 | 11.18 | 48.28 | 35.40 |
| ii. Other Income | 17.47 | 15.22 | 10.42 | 52.85 | 34.18 |
| Total Income | 31.41 | 27.71 | 21.60 | 101.12 | 69.57 |
| 2. Expenses | | | | | |
| a. Cost of Materials consumed | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| b. Purchase of Stock - in - Trade | 13.38 | 11.99 | 10.73 | 46.33 | 34.02 |
| c. Changes in Inventories of Finished goods, work- in - progress and stock-in-trade | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| d. Employee benefits expenses | 6.61 | 7.16 | 5.66 | 23.78 | 19.22 |
| e. Finance Costs | 7.48 | 7.93 | 0.47 | 21.43 | 0.62 |
| f. Depreciation, depletion and amortisation expense | 0.25 | 0.25 | 0.35 | 0.99 | 1.45 |
| g. Bad Debts | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| h. Other Expenses | 4.23 | 4.66 | 4.42 | 18.69 | 20.14 |
| Total Expenses | 31.94 | 31.99 | 21.63 | 111.22 | 75.46 |
| 3. Total Profit before Exceptional Items and tax | -0.54 | -4.28 | -0.04 | -10.10 | -5.87 |
| 4. Exceptional items | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 5. Total Profit / (Loss) Before Tax | -0.54 | -4.28 | -0.04 | -10.10 | -5.87 |
| 6. Tax expenses | | | | | |
| i. Prior Period Tax | 0.75 | 0.75 | 0.75 | 3.00 | 3.00 |
| ii. Current Tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| iii. Deferred Tax | -0.17 | 0.00 | -1.88 | -0.17 | -1.88 |
| 7. Total Tax Expenses | 0.58 | 0.75 | -1.13 | 2.81 | 1.12 |
| 8. Net Profit / (loss) for the period from continuing operations (5-6) | -1.11 | -5.03 | 1.10 | -12.93 | -6.99 |
| 9. Profit / (loss) from discontinuing operations before tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 10. Tax expense of discontinued operations | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 11. Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 12. Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 13. Net Profit / (loss) for the period | -1.11 | -5.03 | 1.10 | -12.93 | -6.99 |
| 14. Other Comprehensive Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| i. Items that will not be reclassified to Profit and Loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| (a) Net change in fair values of investments other than equity shares carried at fair value through OCI (net of taxes) | -117.30 | -39.21 | -83.81 | -12.03 | -190.32 |
| (b) Income tax relating to items that will not be reclassified to Profit or Loss | 16.77 | 5.61 | 11.98 | 1.72 | 14.73 |
| ii. Items that will be reclassified to Profit and Loss | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 15. Total Comprehensive Income for the period | -101.64 | -38.63 | -70.73 | -26.68 | -182.58 |
| 16. Paid - up equity share capital (Face Value of the share Rs 10/- each) | 1195.09 | 1195.09 | 1195.09 | 1195.09 | 1195.09 |
| 17. Reserve excluding Revaluation Reserves | | | | -82.87 | -56.19 |
| 18. Earnings per equity share | | | | | |
| i. Basic earnings (loss) per share from continuing and discontinued operations | -0.01 | -0.04 | 0.01 | -0.11 | -0.06 |
| ii. Diluted earnings (loss) per share from continuing and discontinued operations | -0.01 | -0.04 | 0.01 | -0.11 | -0.06 |
| Notes: | | | | | |
| 1. The above Audited results were reviewed by the Audit Committee and were approved by the board of Directors of the company at its meeting held on 27.05.2026 | | | | | |
| 2. The Chief Financial Officer certifies that the said financial results do not contain any false or misleading statement or figures and do not omit any material fact which may make the statements or figures contained therein misleading. | | | | | |
| 3. The Company has only one area of operation Hence Segment reporting is not required. | | | | | |
| 4. The Company has reviewed the financial statement for the Quarter & Year Ended 31|03|2026 and has provided for impact due to applicability of the IND AS and treat the same in the financials for the year | | | | | |
| 5. The company has carried out impairment of assets and have duly provided for the same in the financial statement for the year ended 31.03.2026 wherever applicable. | | | | | |
| 6. The Investments have been revalued and the impact of the same have been considered under Other Comprehensive income. | | | | | |
| 7. On November 21, 2025, the Government of India notified provisions of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 ("Labour Codes"), which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes, inter alia, introduce changes including a uniform definition of wages and enhanced benefits relating to leave. | | | | | |
| The Company has evaluated the applicability and financial implications of the Labour Codes. The provisions of the Payment of Gratuity Act are presently not applicable to the Company, and the Company does not have a policy for leave encashment. Accordingly, the implementation of the Labour Codes does not have any financial impact on the Company's employee benefit obligations. The Company continues to monitor developments relating to the Labour Codes and will assess the impact, if any, on employee benefit liabilities as and when they become applicable. | | | | | |
| 8. The figures for the quarter ended 31st March 2026 and 31st March 2025 are the balancing figures between audited figures in respect of the full financial year and published year to date figures up to the third quarter of the respective year, which have been subject to limited review by the Statutory Auditors. | | | | | |
| 9. The figure have been re-grouped / re-classified / re-arranged where ever necessary to present better comparison. | | | | | |
| 10. The Company has not declared any interim Dividend | | | | | |
| M/s. Ashram Online.Com Limited
Sangita Tatia
Sangita Tatia
Whole Time Director
DIN. 06912448 | | | | | |
Place : Chennai - 600 007
Date : 27|05|2026
Email: [email protected]
Ph: 044 - 4859 1221
Website: www.ashramonline.in
ASHRAM ONLINE.COM LIMITED
New No. 29, Old No. 12, Mookathal Street,
Purasswalkam, Chennai – 600 007, India.
CIN. No: L74999TN1991PLC020764
(Rs. In Lakhs)
| Balance Sheet As At March 31, 2026 | |
|---|---|
| Particulars | |
| 31.03.2026 | 31.03.2025 |
| I | Assets |
| Non - Current Assets | |
| (a) Property, Plant & Equipment | 1 |
| (b) Capital work-in-progress | |
| (c) Intangible assets | |
| (d) Financial Assets | |
| (i) Investments | 2 |
| (ii) Loans | 3 |
| (iii) Other financial assets | 4 |
| (e) Deferred Tax Assets (Net) | |
| (f) Other non-current assets | |
| Total Non-current assets | |
| Current assets | |
| (a) Inventories | |
| (b) Financial Assets | |
| (i) Investments | |
| (ii) Trade receivables | 5 |
| (iii) Cash and cash equivalents | 6 |
| (iv) Bank balance other than (iii) above | 7 |
| (v) Loans | |
| (vi) Other financial assets | 8 |
| (c) Other current assets | |
| (d) Current Tax Assets | 9 |
| Total Current Assets | |
| Total Assets | |
| II | EQUITY AND LIABILITIES |
| Equity | |
| (a) Equity Share capital | 10 |
| (b) Other Equity | |
| Total Equity | |
| Liabilities | |
| Non-current liabilities | |
| (a) Financial liabilities | |
| (i) Borrowings | |
| (ii) Lease Liabilities | |
| (iii) Others financial liabilities | |
| (b) Deferred Tax Liability (Net) | |
| (c) Provisions | |
| (d) Other non-current liabilities | 12 |
| Total Non - Current Liabilities | |
| Current liabilities | |
| (a) Financial liabilities | |
| (i) Borrowings | 13 |
| (ii) Trade payables | 14 |
| (A) Total outstanding dues of MSME | |
| (B) Total outstanding dues of creditors other than MSME | |
| (iii) Others financial liabilities | |
| (b) Other current liabilities | 15 |
| (c) Provisions | |
| Total Current Liabilities | |
| Total Liabilities and Equity | |
| Corporate information and summary of Material accounting policies. | |
| The accompanying notes are an integral part of the standalone financial statements. | |
| Place: Chennai | |
| Date: 27 | 05 |
Sangita Tatia
Saanta Sarastha Sangita Tata www.ASHRAMONLINE.com
ASHRAM ONLINE.COM LIMITED
New No. 29, Old No. 12, Mookathal Street,
Purasawalkum, Chennai – 600 007, India.
CIN. No: L74999TN1991PLC020764
| Cash Flow Statement for the year ended 31 March, 2026 | (INR in Lakhs) |
|---|---|
| Particulars | For the year ended 31 March, 2026 |
| A. Cash flow from operating activities | |
| Profit for the year | (10.10) |
| Adjustments for: | |
| Depreciation and amortisation expense | 0.99 |
| Actuarial Gain / (Loss) on Gratuity | - |
| Loss on sale of property, plant and equipment (net) | - |
| Profit on sale of property, plant and equipment (net) | - |
| Finance Cost | 21.43 |
| Interest income | - |
| Provision no longer required written back | - |
| Dividend income | - |
| Operating (loss) before working capital changes | |
| Adjustments for : | |
| (Increase) / decrease in operating assets: | |
| Trade receivables | (33.14) |
| Other current assets | (3.53) |
| Other Non-current assets | - |
| Loans and other financial assets | (293.70) |
| Inventories | - |
| Increase / (decrease) in operating liabilities: | |
| Trade payables | (1.17) |
| Other financial and current liabilities | - |
| Other Non-current liabilities | - |
| Provisions | 2.12 |
| Cash generated from operations | |
| Taxes paid | |
| Net cash generated / (used in) from operating activities | |
| B. CASH FLOW FROM INVESTING ACTIVITIES | |
| Purchase of property, plant and equipment (including capital work in progress) | - |
| Sale proceeds of property, plant and equipment | - |
| Deposit balances not considered as Cash and cash equivalents | - |
| Purchase of investments | (0.11) |
| Sale proceeds of investments | - |
| Interest Payments | (21.43) |
| Net cash flow from investing activities | |
| C. CASH FLOW FROM FINANCIAL ACTIVITIES | |
| Repayment of Long Term Borrowings | - |
| Proceeds from Borrowings | 468.58 |
| Repayment of Borrowings | (131.03) |
| Interest Paid | - |
| Dividends paid (inclusive of dividend tax) | - |
| Net cash generated from financing activities | |
| Net increase / (decrease) in cash and cash equivalents(A+B+C) | |
| Cash and cash equivalents at the beginning of the year | |
| Cash and cash equivalents at the end of the year | |
| Reconciliation for cash and cash equivalents: | |
| Cash and cash equivalents as at the year end as per Balance Sheet | |
| We have examined the above Stand Alone Cash Flow Statement of M/s. Ashram Online.Com Limited for the year ended 31.03.2026. The Statement has been prepared by the company, under the ‘Indirect Method’ as set out in the Indian Accounting Standard 7 (Ind AS-7) “Statement of Cash Flows”, and is in agreement with the profit and Loss a/c and Balance sheet of the company covered by our report dated 27th May 2026 to the members of the company. | |
| Place: Chennai | |
| Date: 27 | 05 |
Sangita
Tatia
Eligibly signed by
Sangita Tatia
Date: 05/06/2027
13:07:13 +01:00
A
ASHRAM ONLINE.COM LIMITED
New No. 29, Old No. 12, Mookathal Street, Purasawalkam, Chennai - 600 007, India. CIN. No: L74999TN1991PLC020764.
27/05/2026
To
The Corporate Relations Department,
The Bombay Stock Exchange Ltd,
Floor No. 25, P.J. Towers,
Dalal Street, Mumbai – 400 001.
Dear Sir/Madam
Sub: Declaration pursuant to Regulation 33(3)(d) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
Scrip Code – 526187
Declaration
We, Mrs. Sangita Tatia, Chairman and Whole Time Director and Mr. Thadhalingam, Chief Financial Officer of Ashram Online.com Limited (the “Company”) (CIN: L74999TN1991PLC020764) having its Registered Office at New No. 29, Old No. 12, Mookathal Street, Purasawalkam, Chennai, Tamil Nadu – 600 007, India, hereby declare that M/s. Darpan & Associates, the Statutory Auditors of the Company having FRN:016156S, have issued an audit report with unmodified opinion on the audited standalone financial results of the Company for the quarter/year ended March 31, 2026.
This declaration is given in compliance with Regulation 33(3)(d) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended vide notification no. SEBI/LAD-NRO/GN/2016-17/001 dated May 25, 2016 and circular no. CIR/CFD/CMD/56/2016 dated May 27, 2016
Kindly take this declaration on your records.
Thanking you,
Yours Faithfully,
For Ashram Online.com Limited
Sangita Tatia
Chairman and Whole Time Director
DIN. 06932448
For Ashram Online.com Limited
Thadhalingam
Chief Financial Officer
Emial ID: [email protected]
Ph: 044 – 4859 1221
Website: www.ashramonline.in
A
ASHRAM ONLINE.COM LIMITED
New No. 29, Old No. 12, Mookathal Street, Purasawalkam, Chennai - 600 007, India. CIN. No: L74999TN1991PLC020764.
COMPLIANCE CERTIFICATE BY CFO
(Under Regulation 17(8) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015)
To
The Board of Directors,
Ashram Online.com Limited
I, Thadhalingam, Chief Financial Officer of Ashram Online.com Limited (the 'Company'), hereby certify that:
A. I have reviewed the financial statements including the cash flow statement for the quarter/year ended March 31, 2026 and to the best of my knowledge and belief:
(1) These statements do not contain any materially untrue statement or omit any material facts or contain statements that might be misleading;
(2) These statements including cash flow statement present a true and fair view of the Company's affairs and are in compliance with existing accounting standards, applicable laws and regulations.
B. To the best of my knowledge and belief, there are no transactions entered into by the Company during the quarter/year ended March 31, 2026, which are fraudulent, illegal or violative of the Company's code of conduct.
C. I accept responsibility for establishing and maintaining internal controls for financial reporting and I have evaluated the effectiveness of internal control systems of the Company pertaining to financial reporting. I have disclosed to the Auditors and the Audit Committee that there are no deficiencies in the design or operation of such internal controls, of which I am aware and that no steps are required to be done in this regard.
D. I have indicated to the Auditors and the Audit Committee that:
(1) There have been no significant changes in internal control over financial reporting during the quarter/year covered by this report;
(2) There have been no significant changes in accounting policies during the quarter/year and the same have been disclosed in the notes to the financial statements; and
(3) There have been no instances of significant fraud of which I have become aware, and the involvement therein, if any, of the management or an employee having a significant role in the Company's integral control system over financial reporting.
For Ashram Online.com Limited
Sangita Tatia
Chairman and Whole Time Director
DIN. 06932448
Place: Chennai
Date: 27/05/2026
For Ashram Online.com Limited
Thadhalingam
Chief Financial Officer
Emial ID: [email protected]
Ph: 044 - 4859 1221
Website: www.ashramonline.in
INDIA
DARPAN & ASSOCIATES
CHARTERED ACCOUNTANT
11/2, Shyam Avenue, College Road, Nungambakkam, Chennai - 600006
Email: [email protected]
Auditor's Report on Standalone Quarterly Financial Results and Year to Date Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
To Board of Directors of Ashram Online.com Limited
Opinion
We have audited the accompanying standalone quarterly financial results of Ashram Online.com Limited for the quarter ended March 31, 2026 and the year-to-date results for the period April 1, 2025 to March 31, 2026, attached herewith, being submitted by the company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended.
In our opinion and to the best of our information and according to the explanations given to us these standalone financial results:
(i) are presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 in this regard; and
(ii) give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India of the Net Loss and Other Comprehensive Loss and other financial information for the quarter ended March 31, 2026, and Net Loss and Other Comprehensive Loss for the year-to-date results for the period from April 1, 2025 to March 31, 2026.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Standalone Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial results under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Management's Responsibilities for the Standalone Financial Results
These quarterly financial results as well as the year-to-date standalone financial results have been prepared on the basis of the interim financial statements. The Company's Board of Directors are responsible for the preparation of these financial results that give a true and fair view of the net profit/loss and other comprehensive income/loss and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, 'Interim Financial Reporting' prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance
010 0161565
Shyam Avenue
College Road
Nungambakkam
Chennai-66.
INDIA
DARPAN & ASSOCIATES
CHARTERED ACCOUNTANT
11/2, Shyam Avenue, College Road, Nungambakkam, Chennai - 600006
Email: [email protected]
with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the Standalone Financial Results, the Board of Directors are responsible for assessing the Company's ability, to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors are also responsible for overseeing the financial reporting process of the Company.
Auditor's Responsibilities for the Audit of the Standalone Financial Results
Our objectives are to obtain reasonable assurance about whether the Standalone Financial Results as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Standalone Financial Results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
-
Identify and assess the risks of material misstatement of the Standalone Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.
-
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.
-
Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Company to continue as a
FRN 0161555
No.11/2, Shyam Avenue, College Road, Nungambakkam, Chennai-06.
INDIA
DARPAN & ASSOCIATES
CHARTERED ACCOUNTANT
11/2, Shyam Avenue, College Road, Nungambakkam, Chennai - 600006
Email: [email protected]
going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the Standalone Financial Results, including the disclosures, and whether the Standalone Financial Results represent the underlying transactions and events in a manner that achieves fair presentation.
- Obtain sufficient appropriate audit evidence regarding the Standalone Financial Results of the Company to express an opinion on the Standalone Financial Results.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards
Other Matter
The Statement includes the results for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year-to-date figures up to the third quarter of the current financial year, which were subjected to a limited review by us, as required under the Listing Regulations.
for Darpan & Associates
ICAI Firm Registration No.016156S
Chartered Accountants
Place: Chennai
Date: May 27, 2026