Yamini Investments Company Ltd — Board Meeting, 30-05-2025: Board Meeting

YAMINI INVESTMENTS COMPANY LTD.

(CIN : L67120MH1983PLC029133)

Regd. Off.: 8-614, CRYSTAL PLAZA, OPP. INFINITY MALL, NEW LINK ROAD, ANDHERI (W), MUMBAI - 400 053

Tel.: 022-40164455 | Email ID : yaminiinvestments@gmail.com | Website : www.yaminiinvestments.co.in

Date: 30% May, 2025

To,

The Bombay Stock Exchange Limited,

PJ Towers, Dalal Street

Mumbai- 400 001

Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements)

Regulations, 2015

Ref. BSE Scrip Code: 511012

Pursuant to the provisions of Reg 30 of the Securities and Exchange Board of India (Listing Obligations and

Disclosure Requirements) Regulations, 2015 (“SEBI Regulations”), the Board of Directors of the Company at

its Meeting held today i.e., 30" May, 2025, have inter-alia considered and approved-

1. Audited Financial Results for the quarter and year ended March 31, 2025;

2.. Appointment of Mr. Akhil Agarwal, Practising Company Secretary as Secretarial Auditor of the Company

for the FY 2025-26. Annexure A

3,. Appointment of Shikha Singhal & Associates, Chartered Accountants, as Internal Auditor of the Company

for the FY 2025-26. Annexure B

We are enclosing herewith a copy of the above-mentioned results along with the Auditor’s Reports thereon,

declaration under Reg 33(3)(d) of the Securities and Exchange Board of India (Listing Obligations and

Disclosure Requirements) Regulations, 2015.

The meeting of Board of Directors commenced at 01:00 P.M. and concluded at 1:55 P.M.

Thanking You.

Yours Faithfully,

For Yamini Investments Company Limited

posts Kel pars

Kalpana’ Agarwala

----------------Page (0) Break----------------

SSRV & Associates

Chartered Accountants

TO THE BOARD OF DIRECTORS OF YAMINI INVESTMENTS COMPANY LIMITED

Report on the audit of the Standalone Annual Financial Results

Opinion

We have audited the accompanying standalone annual financial results of Yamini Investments

Company Limited (“the Company") for the quarter and year ended 31st March, 2025, 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 ("Listing

Regulations"),

In our opinion and to the best of aur information and according to the explanations given (0.us these

Standalone anual financial results:

i. Are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in

(his 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/loss and other comprehensive income and other financial information for the

year ended 3st March, 2025.

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 responsibililies 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 accerdance 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 ihe Rules there under, 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 standalone annual financial results have been prepared on the basis of the standalone 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 profiy loss and other comprehensive

income and other financial information in accordance with the recognition and measurement

principles laid down in applicable Indian Accounting Standards prescribed under Section 133 of the

RBS Ory tread with releyant rules issued there under and other accounting principles generally accepted

BOS; Witig, Express Zone, Off. Western Express Highway, Malad (E), Mumbai - 400.097. Maharashtra

E-mail: ssrvandassociates@gmail.com, ssrvandassociates@ssrv.in | Tel: 022-47818886,87,88,89

----------------Page (1) Break----------------

in India and in, compliance 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 appropiate accounting

policics; 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 ofthe accounting records, relevant to the

preparation and presentation of the standalone financial results that give'a true andtair view and arc

free from material misstatement, whether due to fraud or error.

In preparing the standalone annual financial results, the Board of Directors are responsible for

assessing the Company's ability to continue as a going concern, disclosing, ag 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 s Responsibilities for the. Audit of the Standalone. Financial Results

Our objectives are to obtain reasonable assurance about whether the standalone annual financial

results as a whole are! free from material misstatement, swhether.due to fraud-or-error, and, to issue an

audilor's report that includes our opinion. Reasonable. assurance is a high level. of assurance, but is

nol a guarantee Chat-an audit conducted in agcordance 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.standalone annual financial results. ;

As part of an ‘audil:in accordance with SAs, we exercise professional judgment-and.mainiain

professional scepticism throughout the audit, We also:

i. Identify and “assess the risks of material misstatement-of the standalone annual 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 qur opinion. The risk

of not detecting a material misstatement resulting from ‘fraud is higher than for. one resulting ftom

error, as fraud inay jnvolve collusion, forgery, intentional omissions, misrepresentations, er the

override of internal control.

ii, Obtain an understanding of internal control relevant, to the audit in. ‘order to design. audit

procedures thal are appropriate in the circumstances, but not. far the purpose of -expressingan: ©

opinion on the effectiveness of the Company’s internal control,

. Evaluate the a appropr lateness of accounting policies. wsed and the reasonableness of accounting

estimates and related disclosures made by the Board of Directors,

iv. Conclude on the appropriateness of the Beard of Directors’ use-of the going concerti 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. H we conclude that a material uncertainty exists, we are required to draw attention in

----------------Page (2) Break----------------

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

the date of our auditor's report. However, future events or conditions may. cause the: Company to

cease to continue as a going concern. a

v, Livaluate the overall presentation, structure and content of the standalone annual financial results, ”

including the disclosures, and whether the financial results represent the underlying transactions and

events in a manner that achieves fair presentation,

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 indepen¢lence, and

where applicable, related safeguards. ~

Other matter

The standalone annual financial results include the results for-the quarter ended 3 ist March, 2025

and the corresponding quarter ended in the previous year being the balancing figure between, the

audited figures in respect of the full financial vear and the published unaudited year. to date figures

up to the third quarter of the relevant financial year which were subject to {imited review by us.

For SSRV & Associates

Chartered Accounta ls

ICAI Firm Besisine ilo EMDR

a 7 — = <i < re

Satyendra Suh

Proprictor oo

Membership Number: 126823

Place: Mumbai

Date: 30" May, 2025

UDIN: 25126823BMNViKO9081

----------------Page (3) Break----------------

YAMIN INVESTMENTS COMPANY LEMEPED

(CEN: 0.67 120M 11983 PEC029 133)

Read. OR: B14, CRYSPAL PLACA, OPP, INFINITY MALL, NEW LINK ROAD, ANDITERT OY), MUMBAI 400.053

Tel: 02210 16dd55; Ssmail [D:yaminiinvestments@email.com; Websile;www. vaminiinyesiments,co.in STATEME

OF STANDALONE AUDITED FINANCIAL RESL VOR QUARTER AND. YEAR-ENDED ON. 31st MARCH 2025 . (Rupees in Lakh except EPS)

Particulars Quarter ended Year ended

Rs, Rs, Rs, Rs. Rs.

31-03-28 34-(2-24 31-03-24 31-03-25 34-03-24 Audited Unaadited Audited Audited Audited

1 [Revenue From Operations $4.95 3,707,65 43).3] §4:683.75 TH.14

Hi [Other income 0.38 0.12 1t4.$7 1 0.48 216,69

ay ‘Total ticome (ely 85.25 3,767.77 545.88 4,684.23 990.83

IV [EXPENSES

Cost of materials consumed - >

Purchases of Stock-in- Trade (44.76) 6A18.60 370.66 6,453.89 1117-97 Changes in inventories of finished goods, :

Stock-t -Trade and work-in-progress 936.05 (2,537.49) 128,84 (24164) 218.81

Eimployee benefits expense : 4.62 3,73 3.87 12.95 1.37 Finaneial Cast 97,27

92.27 Depreciation and uniertizalion expense - - 0.03 : 0,03

Other expenses {15.85} 46,77 19,28 63.64 46.26

‘Fotal expenses (1V) ATT93 3,531.61 522,38 4 AGB ‘956.82

Profiv(loas) before exceptional items and “ Vo fax Ce TV)

(392,68) 23616 23.30 196, 12 34.01 Vi |lixceptional lems . “ “ Oe ‘

Profivioss) before tax

Vi IQeVD GY.0x) 236.16 23.50 196.13 34,01

VIL [Tax expense. x (1) Current tax (102, 10) 610 6.1} 50.99

8,84 (2) Deturred lax : . ~ -

Profit (Loss) tor the period from

IX feontinuing operations (VIE-VIE) (290,58); 174,76 17.39 145.13 28,17

X {Profil from discontinued operaions - =

NI {Tas exper Idisconiinied operations - ~

rom Discontineed operations Nt or x} {X-XE {290,58} 174.76. 17,39 145.13 28.17

NII [Profit(iosa) for the period (XE XT} (290.98) 174.76 17.39. 445,13 28.47 XPV JOther Comprehensive Ineo me .

AG) Stems that will not be. reclassified ta profit or joss

- - - - . if) Income lax relating to items that will

not be reckasi fed 10 profit or tess . - > ~ : (GB fi) Jtents thatwill be reehissified to

profit or loss - - - * ~

(ii) Inceme lux celating to items that will

bo teclassified te profitor loss ~ = = 5 ‘Total Comprehensive Lacome for the

pactod (XUEL® XPV eComprisi

(Loss}and Osher Comprehensive Income NV for the period} (29,584 J 74.76 17.39

T4513 25:17 Paid up cqitty share Cupital No al Shares 52.57,26.400 33,37,26,400

32,57,26,400 52,57,26,400 52,57, 26,400 Face Value 1.00 1.00 1,00 7.00. 1.00.

Earnings per equity share (for continuing : NVI {operationy:

(1) Basie -0.055 0.033 6.003 ON28 6.005

i 2} Dilted US$ 0.033 0,003 0.028 “0.005

Carnings per equily share (fer discontinued

VU fuperation): Ub) Basie - - : a >

(2) Diluted ~ ~ a - ~

Sarnings per oquily share(for discontinued SXVIL& continuing aperations) -

(t} Basie. - - - - - (2) Diluted ~ .

. ™ >

----------------Page (4) Break----------------

Nole:

‘The above Audited financial resulis were reviewed by Audit Commitice and approved by the Board of Direetors in their meeting heldon 30/08/2025, The statutory auditors have

carried out an auditor the year ended 31 March, 2025. An unqualified report has been issued by them thereon,

2 | Vhe digures tor the quarter on 3) Mare Sand) March 2024 are the balancing figures between audiied figures of the full finaneial

years ended on 31 Mareh, 2025 and 31 March 2024 .

artied ould “Auditor Report® of the above results as.per Regulation 33. of the. SEB! (Listing Obligation and 3 [Phe Statutory auditors of the Company ha Jdisclosure Requiremeny) Regulations, 2015,

The Company has adopted Indian Accounting standards (Ind AS) with effeet fram 01" April, 2017 and accordingly, the abowe results havebeen prepared inv 4 . : . - . ee . . accordance

with the Curpanies (Indian: Accounting Standard) Rules, 2014 preseribed under Section £33:of the: Compuiiies Act, 2013

‘The above resubts: for the quarter & year ended 31st Murch, 2025 along with Auditor Report has been dpptoved by the Board of Nifectors of the Company.

6 : The previous period digires have been regrouped wherever ree

{there are no quabheatian in the Audit Report issued by the Audion

For-Yamiai,tayesiments Company Cimited

‘ Gadialhe

Manish Datenia Place: Mumbai Managing Direcior

en oma Date: 0th May, 2025 DIN No, 036535708

----------------Page (5) Break----------------

VAMINE INVESTMENTS COMPANY LEMITED

(CEN 1.67420] 117983P10029133)

Regd, Off: B-O14, CRYSTAY PLAZA, OPP, INFINITY MALL, NEW: LENS ROAD, ANDHERI (WY), MUMBAI 400 053

Tel: 022-401 O4455: [mail (D-yaminiinvesimenis anail.com, Webdsitomww.yanmiiinvestinents.¢0. 15

Statement of Standalone Assets and Liabilities for Company:

As at 31st Mar 2025

(Rs. in Lakh

As. at 3ist Mar 2024 Standatone Statement of Assets and Lishilities

Paruculars (Audited) (Audited)

A [ASST _ :

HiNon-current assets

(a) Property, plant and equipunent 0.42 0.42

(b) Capital work-in -progress _ - (C) Cioodwill : : =

(¢) other Intengible assets - >

(a) Intengible assets under development - -

(e) Investments in subsidiary. joint ventures and associate - .

(1) Non+ current Finaneial Assets - -

(i) Now-curtent Investments 3.777.60 3,225.00

Gi) Nonscurrent Trade receivables = .

(iii) Nob-current Loans | . -

div) Other Non-current financial assests Cn. .

‘Yotalnon-current tinancial-assets} 3,778.02 3,225.42

(2) Deferred tax assets (ne) 3.21 aw

(hy Other non-current assets ~ “

‘Fotsl non-current assets 3,781,23 3,228.63

2 Current Assets

(a) laventories 2,415.90 274,26.

(b) Current financial assets - -

(i) Current bivestments : .

(ii) Trade receivables 1,069.76 26,09

Gil} Cash and cash equivalents 12.19 T6145

(iv) Bank Balance other (han. cash und ahs equivalents 168.10 931

(¥) Current Loans 1,636.66 3,392,099

(vi) Other current financial assets 37,05 10:56

‘Total current financial assets §,359.66 3,729.32,

Cc} Current tay assets (net) ‘ oe

(d) Other current financial assets 11:90 7.93

eee ‘Total Current, assets “5,371.56 3,737.05

Non-currenl agsets classified ag held for gale Regulatory

3idelerral aceount debit balance and related deferred tax Assets: - *

Total Assets 9,152.79 »G,905.68

----------------Page (6) Break----------------

B EQUITY AND LIABILITIES

EQUITY

Equity af@ributable. (o owner of parent

Ca} Equity share Capital 5,257.26 3,257,26

(b) Other equity 1,657.77 1,512.64

Tulal Equity attributable to owner of parent 6,915.03 6,769.90

(c) Non controlling interest - a

Total Equity 6,915.03 6,769.90

2 LIABILITIES

Non-current liabilites

(a) Non-current financial Habilites “

() Borrowings : (ii) Trade Payables .

(iid) Other non-current financial liabilities > -

Total non-current dinbilities ~ -

(b} Provisions : eee] . -

{e) Deserred tax liabilities (net) ~ *

id) Deferred government grails ° :

{e) Other non-current liabilities - -

‘Total non-current liabilities - -

3) Current liabilities

(a) Current Financial liabilides

@) Borrowings 1,920.30 -

(il) Trade paybles 258.13 183.97

(iii) Other current financial Habilities - *

Todilcurrent findncial liabilities 2,178.43 183,97

(b) Other current Ilabjlites 8.34 2,97

(¢ ) provisions 50,99 “8.84

{e) Current tax Habilifies (Net) ~ ~

(1) Delbrred government prants . *

Total current libitities 59.33 11.81

Liabilitics directly associaied with assets in dispasal group

Alclassied as held for sale - -

Regulatory deferral account credit balance and related deferred

S}iax Hbility : - -

Total liabilities 2,237.76 $95.78

Total Mquily sod Liliides 9,152.79. $965.68

Place: Mumbai

Date: 30th May, 2025

nes OBO gy

$ Ce Doni Yavesiments Company Limited aN

Conable’

Mauish Dalinia

Managing Director:

DIN. No, 05165708

----------------Page (7) Break----------------

YAMINTINVESTAUENTS COM PANY LIMITED

(CIN: 1.671 20MAEE983PLCU29133) : Regd.

Off: B61, CRYSTAL PLAZA, OPP. INFINITY WALL NEW LINK ROAD, ANDIERI (WW), MUM BAI--400.053

Tol. 022-401 64455; E-mail }D-yaniiniinvesimentsdgmail.copy, Websitewwavyaminiinvestments,co;in

Statement of Cash flow of the Company

Rs, In‘Lakh

For the year ended TKorthe-yearcended

31st Mareh, 2025 Sist March, 2024

(Rupees) (Rupees) CASH FLOW FROM OPERATING ACTIVITIES :

‘ ;

Net profit before tax and afler-extra- ordinary 196.12 34.01

items (As per profit & loss gecount) “ 0.03

Adjustneats for items not inchided - 7.64

Operating Profit before working capital changes 196,12 . 41.68

Working ¢npital adiustments: -

(Inerease¥ decrease in current loans and advances 1,756.35 372.06

reas cin Trade receivables (1,043.67) 742.66

Uncrease)/ xe In inventories (2, LF b.G4). (218.815 (nereased/

decrease in Other Current Assets (50,66) 7 (2.89)

lncrease/ (decrease) ni ‘Vinde Payables TAIG (85.84)

(nerease/ (decrease) in ouher current fabibilies 3.37 (6.84)

Cash generated from operations (1,203.99) : 852.02

Direct Taxes Paid 8.84 7.40

Net cash flow from operating activities (A) (1,212.83) 844.62

CASI LOW FROM INVESTING ACTIVITIES

Proven thant sale(narchase af investments (552.60) (825,00)

Unerease Vdecrease in capilal expenditure *

Clucrease Wdeerease in fixed as - (0.12)

Nel cash flow from investing activities (3) (552.00) (825.12)

CASH FLOW FROM FINANCING ACTIVIE

Proceeds Hort issue of equity shares - os

Borrowiigs 1,920.30 Share Applocalion Maney received(relund)

~ - Net cash Mow from financing activities (C)

: 7,920.30 | > oe oe

Nel cash flow during the year (A+ B+) [54.87 : 19.50

Add: Opening cash and cash equivalents . 25.42 : §.92

Closing cash aid cash equivalents 180.29 25.42

Components of cash and cash equivalents Cash in hand

12.19 1641

Deposit with banks in -cueront aecounls 168, £0 ; : 2:31

Toal cash and cash equivalents 180,29 “2542

¢ Yamini tavestments. Company Lintited

om \ (nda,

Place: Mumbai Manish Dalai

Date: 300h May, 2025 Managing Direetor

. DIN No, 05155708

----------------Page (8) Break----------------

YAMINI INVESTMENTS COMPANY LTD.

(CIN : L67120MH1983PLC029133}

Regd. Off.: B-614, CRYSTAL PLAZA, OPP. INFINITY MALL, NEW LINK ROAD, ANDHERI (W), MUMBAI - 400 053

Tel.: 022-40164455 | Email ID: yaminlinvestments@gmail.com | Website : www.yaminiinvestments.co.in

M1Ce

Date: 30™ May, 2025

To,

The Bombay Stock Exchange Limited,

PJ Towers, Dalal Street

Mumbai- 400 001

Sub: Declaration under Regulation 33(3)(d) of the Securities & Exchange Board of India (Listing Obligation

and Disclosure Requirements) Regulations, 2015.

Dear Sir,

Pursuant to the provisions of Regulation 33(3)(d) of the Securities and Exchange Board of India (Listing

Obligation and Disclosure Requirements) Regulations, 2015, we hereby declare that Auditors Reports as

submitted by SSRV AND ASSOCIATES, Statutory Auditors, on the Audited Financial Results for the financial

year ended on 31" March, 2025 are with unmodified opinion.

This is for your information and records.

Thanking You.

Yours Faithfully,

For Yamini Investments Company Limited

gA a . Ce

Manish Dalmia

Managing Director

Din No: 05155708

----------------Page (9) Break----------------