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Devinsu Trading Ltd. Interim / Quarterly Report 2026
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Interim / Quarterly Report
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DEVINSU TRADING LIMITED
2, Floor-1, Plot-90/94, Zaveri Mansion, Shaikh Memon Street, Zaveri Bazar, Kalbadevi, Kalbadevi, Mumbai, Mumbai, Maharashtra, India, 400002
Contact No. 9898069723; Website: www.devinsutrading.com
CIN: L51900MH1985PLC036383; E-mail: [email protected]
Date: 29th May, 2026
To,
BSE LIMITED
Phiroze Jeejeebhoy Towers,
Dalal Street,
Mumbai- 400 001.
Scrip ID/Code : DEVITRD/512445/INE07LH01016
Subject : Outcome of Board Meeting of the Company held on 29th May, 2026.
Ref : Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Dear Sir/Madam,
Pursuant to the Regulation 30 and 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 we wish to inform you that the Board of Directors of the Company at their meeting held on Friday, 29th May, 2026 at 3:00 P.M. at the registered office of the Company situated at 2, Floor-1, Plot-90/94, Zaveri Mansion, Shaikh Memon Street, Zaveri Bazar, Kalbadevi, Mumbai – 400002, Maharashtra have discussed and approved following major businesses:
- Considered and approved Standalone Audited Financial Results along with Audit Report thereon for the quarter and year ended on 31st March, 2026. Audit Report and Financial Results are enclosed herewith as Annexure I.
Further Declaration pursuant to Regulation 33(3)(d) of the Securities & Exchange Board of India (Listing Obligations and Disclosure Requirements) regulations, 2015 is also enclosed herewith as Annexure I (a).
The Meeting of Board of Directors concluded at 4:15 P.M.
Kindly take the above information on your record and oblige.
Thanking you,
Yours Faithfully,
For Devinsu Trading Limited
DENIIS DETAIL
(Deniis Desai)
Whole Time Director
DIN: 02904192
Place: Mumbai
Annexure I
SVP & ASSOCIATES CHARTERED ACCOUNTANTS
CA
B-601, SERENITY, RAHEJA REFLECTIONS, THAKUR VILLAGE, KANDIVALI(EAST). MUMBAI-400101 Mobile: 09820047387 E-Mail: [email protected]
INDEPENDENT AUDITOR'S REPORT
To
The Board of Directors of
Devinsu Trading Limited
Report on the audit of the Financial Results
Opinion
We have audited the accompanying financial results of Devinsu Trading Limited ('the Company') for the quarter and year ended March 31, 2026, attached herewith along with notes thereto, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations").
In our opinion and to the best of our information and according to the explanations given to us, these financial results:
(i) are presented in accordance with the requirements of Regulation 33 of the Listing Regulations 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 profit and other comprehensive income and other financial information for the quarter and year ended 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 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 (ICAI) together with the ethical requirements that are relevant to our audit of the financial results under the provisions of the Act 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 audit opinion.
Management's Responsibilities for the Financial Results
Quarterly financial results have been prepared on the basis of the annual 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 and other comprehensive income and other financial information in accordance with the applicable accounting standards prescribed under Section 133 of the Act, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations.
1986 MUMBAI
Head Office : New Delhi
Branch: Ghaziabad
SVP&ASSOCIATES
CONTINUATION SHEET
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 financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the 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 Company's financial reporting process.
Auditor's Responsibilities for the Audit of the Financial Results
Our objectives are to obtain reasonable assurance about whether the financial results as a whole are 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 these financial results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
-
Identify and assess the risks of material misstatement of the 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 control system 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 Company's ability to continue as a 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 financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to
S
SVP&ASSOCIATES
CONTINUATION SHEET
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 financial results, including the disclosures, and whether the financial results represent the underlying transactions and events in a manner that achieves fair presentation.
Materiality is the magnitude of misstatements in the financial statements that individually or in aggregate makes it probable that the economic decisions of a reasonably knowledgeable user of the financial statements may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work and (ii) to evaluate the effect of ant identified misstatements in the financial statements.
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 Financial Results include the results for the quarter ended March 31, 2026 and March 31, 2025 being the balancing figure between audited figures in respect of full financial year and the published unaudited year to date figures up to the third quarter of the current financial year which were subjected to limited review by us.
Our opinion is not modified in respect of this matter.
Mumbai
May 29, 2026
For SVP & Associates
Chartered Accountants
Firm Registration No. 003838N
yogesh kumar singhania
Partner
Membership No. 111473
UDIN: 26111473ZJFMVH2160
| DEVINSU TRADING LIMITED 2, Floor-1, Plot-90/94, Zaveri Mansion, Shaikh Memon Street, Zaveri Bazar, Kalbadevi, Mumbai, 400002. Contact No. 9898069723; Website: www.devinsutrading.com; E-mail: [email protected] CIN : L51900MH1985PLC036383 | |||||
|---|---|---|---|---|---|
| STATEMENT OF AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31ST MARCH, 2026 | |||||
| (Rs. in Lacs except per share data) | |||||
| Quarter Ended 31.03.2026 (Audited) (refer Note 5) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.03.2025 (Audited) (refer Note 5) | Year Ended 31.03.2026 (Audited) | Year Ended 31.03.2025 (Audited) | |
| 1. (a) Net Sales/Income from Operations | 9.45 | - | - | 9.45 | - |
| (b) Other Income | 29.84 | 29.14 | 29.26 | 125.20 | 188.90 |
| Total Income | 39.29 | 29.14 | 29.26 | 134.65 | 188.90 |
| 2. Expenditure | |||||
| a. Purchase Of Stock In Trade | 9.25 | - | - | 9.25 | - |
| a. Employees cost | 2.35 | 4.72 | 5.31 | 15.69 | 21.44 |
| b. Finance costs | - | - | 0.02 | - | 0.02 |
| c. Listing Fees | 0.96 | 0.96 | 0.96 | 3.84 | 3.84 |
| d. Other expenditure | 2.69 | 1.89 | 1.04 | 5.76 | 2.95 |
| Total Expenses | 15.25 | 7.57 | 7.33 | 34.54 | 28.25 |
| 3. Profit before Exceptional Items and tax (1-2) | 24.04 | 21.57 | 21.93 | 100.12 | 160.65 |
| 4. Exceptional items | - | - | - | - | - |
| 5. Profit (+)/ Loss (-) before tax (3-4) | 24.04 | 21.57 | 21.93 | 100.12 | 160.65 |
| 6. Tax expense | |||||
| (a) Current Tax | 5.40 | 42.94 | (2.15) | 91.63 | 16.24 |
| (b) Deferred Tax | 0.49 | (38.18) | 4.26 | (71.55) | 26.07 |
| (b) Income Tax of Earlier Years | - | - | (0.09) | - | - |
| 7. Net Profit (+)/ Loss (-) for the period/ year (5-6) | 18.15 | 16.81 | 19.92 | 80.04 | 118.34 |
| 8. Other Comprehensive Income (OCI) | |||||
| (a) Item that will not be classified to profit & loss | |||||
| (i) Equity Instruments through other Comprehensive Income (FVOCI) | 0.45 | - | 17.20 | 118.87 | 98.47 |
| (ii) income tax effect on above | (0.02) | - | (2.96) | (24.45) | (35.38) |
| (b)Items that will be reclassified to profit & Loss | - | - | - | - | - |
| Total Other Comprehensive Income | 0.43 | - | 14.24 | 94.42 | 63.09 |
| 9. Total Comprehensive Income (after Tax) (7+8) | 18.57 | 16.81 | 34.16 | 174.46 | 181.43 |
| 10. Paid-up equity share capital of Face Value ` 10/- each | 50.88 | 50.00 | 50.00 | 50.88 | 50.00 |
| 11. Other Equity excluding revaluation reserve | - | - | - | 2,035.07 | 1,571.46 |
| 12. Earnings Per Share (in Rs) (Face Value of Rs 10/- each) (Basic & Diluted) (*Not Annualised) | 3.12 | 3.36 | 3.98 | 15.39 | 23.67 |
| NOTE : | |||||
| 1) The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 29th May, 2026. The statutory auditor has issued audit report with unmodified opinion on the above results. | |||||
| 2) The Company operates in single business segment and hence, the information pursuant to IND AS-108 is not applicable. | |||||
| 3) The Company has issued 88,000 Equity shares at Rs. 350/- each (having face value Rs.10/- at a security premium of Rs. 340/-) on Preferential Allotment basis during the current quarter. | |||||
| 4)The figures for the corresponding previous period/year have been rearranged/regrouped/reclassified wherever necessary, to make them comparable. | |||||
| 5)The figures for the quarter ended 31st March, 2026 and 31st March 2025 are the balancing figures between the audited figures of the full financial year and the published/restated year to date figures upto the third quarter of the respective financial year. | |||||
| DENIIS Digitally signed by DENIIS DESAI Date: 2026.05.29 16:23:19 +05'30' | |||||
| Place : Mumbai Deniis Desai Date :- 29th May, 2026 Chairman & Wholetime Director (DIN-02904192) |
| DEVINSU TRADING LIMITED 2, Floor-1, Plot-90/94, Zaveri Mansion, Shaikh Memon Street, Zaveri Bazar, Kalbadevi, Mumbai, 400002. Contact No. 9898069723; Website: www.devinsutrading.com; E-mail: [email protected] CIN : L51900MH1985PLC036383 | ||
|---|---|---|
| AUDITED STANDALONE BALANCE SHEET AS AT 31ST MARCH, 2026 | ||
| (Rs In Lakh) | ||
| Particulars | As at 31.03.2026 (Audited) | As at 31.03.2025 (Audited) |
| I. ASSETS | ||
| 1 Non-current assets | ||
| (a)Property, Plant and Equipment | - | - |
| (b)Financial Assets | ||
| (i) Investments | 4.89 | 557.47 |
| (ii) Other Financial Assets | - | - |
| (c) Non - current tax assets(net) | - | 0.08 |
| 4.89 | 557.55 | |
| 2 Current assets | ||
| (a) Financial Assets | ||
| (i) Investments | - | 1,214.45 |
| (ii) Trade receivables | 9.45 | - |
| (iii) Cash and Cash Equivalents | 15.72 | 0.22 |
| (iv) Loans | 1,770.52 | - |
| (iii) Other Financial assets | - | 1.75 |
| (b) Current Tax Assets (Net) | - | - |
| (c) Other current assets | 308.00 | 0.39 |
| 2,103.69 | 1,216.81 | |
| TOTAL ASSETS | 2,108.58 | 1,774.36 |
| II. EQUITY AND LIABILITIES | ||
| Share Capital | ||
| (a) Equity Share Capital | 58.80 | 50.00 |
| (b) Other Equity | 2,035.07 | 1,571.46 |
| Total Equity | 2,093.87 | 1,621.46 |
| Liabilities | ||
| 1 Non-current liabilities | ||
| (a) Deferred tax liabilities (net) | 0.68 | 147.84 |
| 0.68 | 147.84 | |
| 2 Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Trade Payables | ||
| (a) Total Outstanding dues of Micro and Small Enterprises | - | - |
| (b) Total Outstanding dues of creditors other than Micro and Small | 10.87 | 3.03 |
| (b) Other Current Liabilities | 0.17 | 0.36 |
| (c) Provisions | - | 1.67 |
| (d) Current tax liabilities | 3.00 | - |
| 14.03 | 5.06 | |
| TOTAL EQUITY AND LIABILITIES | 2,108.58 | 1,774.36 |
| For and on behalf of the Board of Directors | ||
| DENIIS Digitally signed by DENIIS DESAI Date: 2026-05-29 DESAI 16:23:31 +03'30' | ||
| Deniis Desai Chairman & Wholetime Director (DIN-02904192) |
| DEVINSU TRADING LIMITED 2, Floor-1, Plot-90/94, Zaveri Mansion, Shaikh Memon Street, Zaveri Bazar, Kalbadevi, Mumbai, 400002. Contact No. 9898069723; Website: www.devinsutrading.com, Email for investors:[email protected] CIN : L51900MH1985PLC036383 | ||
|---|---|---|
| AUDITED STANDALONE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH, 2026 | ||
| (Rs In Lakh) | ||
| Particulars | For the year ended 31st March 2026 | For the year ended 31st March 2025 |
| A) CASH FLOW FROM OPERATING ACTIVITIES Net profit before tax as per Statement of profit and Loss Adjusted for: Dividend Income Interest Income Loss/(Profit) on Sale of Investment Fair value changes (net) on financial assets Profit on sale of Property, Plant and Equipment (PPE) Operating Profit before Working Capital Changes Adjusted for: Trade and Other Receivables Trade and Other Payables Cash used in Operations Direct taxes paid (Net) | 100.11 (0.22) (61.70) (63.29) - (125.20) (25.10) (317.06) 5.98 (336.18) (188.63) | 160.65 (1.19) (0.88) (97.88) (88.88) (188.83) (28.18) 0.18 (0.12) (28.12) (14.07) |
| Net Cash used in Operating Activities | (524.81) | (42.19) |
| B) CASH FLOW FROM INVESTING ACTIVITIES Purchase of Investment Sale of Investment Loan given Dividend Received Interest Income Sale of Property, Plant and Equipment (PPE) | (1,466.90) 3,417.84 (1,715.00) 0.22 6.18 - | (104.54) 56.54 - 1.19 88.98 |
| Net Cash (used in) / from Investing Activities | 242.34 | 42.17 |
| C) CASH FLOW FROM FINANCING ACTIVITIES Proceeds from Issue of Equity Shares on Preferential basis (Including securities premium and Net of expenses incurred thereon | 297.97 | - |
| Net Cash from Financing Activities | 297.97 | - |
| Net Increase/(Decrease) in Cash and Cash Equivalents (A+B+C) Opening Balance of Cash and Cash Equivalents Closing balance of Cash and Cash Equivalents | 15.50 0.22 15.72 | (0.03) 0.25 0.22 |
| For and on behalf of the Board of Directors DENIIS Digitally signed by DENIIS DESAI Date: 2026.05.29 16:23:44 +03'30' | ||
| Place : Mumbai Date: 29th May, 2026 | Denis Desai Chairman & Wholetime Director (DIN-02904192) |
DEVINSU TRADING LIMITED
2, Floor-1, Plot-90/94, Zaveri Mansion, Shaikh Memon Street, Zaveri Bazar, Kalbadevi, Kalbadevi, Mumbai, Mumbai, Maharashtra, India, 400002
Contact No. 9898069723; Website: www.devinsutrading.com
CIN: L51900MH1985PLC036383; E-mail: [email protected]
Date: 29th May, 2026
Annexure I (a)
To,
BSE LIMITED
Phiroze Jeejeebhoy Towers,
Dalal Street,
Mumbai- 400 001
Scrip ID/ Code : DEVITRD/512445/INE07LH01016
Subject : Declaration on Auditors’ Report with Unmodified Opinion.
Ref : Regulation 33(3)(d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Dear Sir/Madam,
I, Deniis Desai, Whole Time Director of Devinsu Trading Limited (CIN: L51900MH1985PLC036383) having its registered office at 2, Floor-1, Plot-90/94, Zaveri Mansion, Shaikh Memon Street, Zaveri Bazar, Kalbadevi, Mumbai – 400002, Maharashtra hereby declare that M/s. SVP & Associates, Chartered Accountants, Statutory Auditors of the Company, have issued an Audit Report with Unmodified opinion on Audited Financial Results of the Company for the quarter and year ended 31st March, 2026.
This declaration is issued in compliance with Regulation 33(3)(d) of the SEBI (LODR) Regulations, 2015 as amended vide its circular no. CIR/CFD/CMD/56/2016 dated May 27, 2016.
Kindly take the same on your record and oblige.
Thanking you,
Yours Faithfully,
For Devinsu Trading Limited
DENIIS DIGITALLY signed by DENIIS DESAI
Date: 2026.05.29 16:22:26 +05'30'
DESAI
(Deniis Desai)
Whole Time Director
DIN: 02904192
Place: Mumbai