BSECompany Update5d ago · 14 Aug 2026, 07:48 pm
Integrated Filing for the Quarter ended on 30th June, 2026
Mrugesh Trading Ltd · 512065
✦ AI SummaryResults
Mrugesh Trading Ltd has released its unaudited financial results for the quarter ended June 30, 2026, showing a profit of Rs. 8.66 crore. The company's revenue from operations was Rs. 43.38 crore, and its expenses were Rs. 62.26 crore. The unaudited financial results have been reviewed by the Audit Committee and approved by the Board of Directors. The company's statutory auditors have expressed an unmodified audit opinion. The financial results are prepared in accordance with Indian Accounting Standards (Ind AS) 34, 'Interim Financial Reporting'.
Analysis Scores
Earnings Impact5/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk2/10
Liquidity Impact8/10
Market Sentiment5/10
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Mrugesh Trading Ltd - 512065 - Integrated Filing (Finance) For The Quarter Ended On 30Th June, 2026
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MRUGESH TRADING LIMITED
CIN: L74999MH1984PLC034746
Registered office: INNOV8 Times Square Unit No - 2, 4th Floor, A Wing, Time Square Building,
Andheri Kurla Road, Marol, Nilkanth Park, Andheri (E), Mumbai, 400059
Website: www.mrugeshtradinglimited.com
Mobile No: +91 70436 53947 Email: mrugeshtradinglimited@gmail.com
Date: 14th August, 2026
BSE Limited
Phiroze Jeejeebhoy Tower,
Dalal Street,
Mumbai – 400 001.
Dear Sir/ Madam,
Sub: Integrated Filing (Finance) for the Quarter ended on 30th June, 2026
Ref: Security Id: MRUTR / Code: 512065
Pursuant to the Securities and Exchange Board of India Circular No SEBI/HO/CFD/CFD-PoD-
2/CIR/P/2024/185 dated 31st December, 2024 please find enclosed herewith the Integrated Filing
(Finance) for the Quarter ended on 30th June, 2026.
Kindly take the same on your record and oblige us.
Thanking You.
For, Mrugesh Trading Limited
Babubhai Bhalabhai Makwana
Managing Director
DIN: 11527268
A. Financial Result
MRUGESH TRADING LIMITED
CIN LH999MHl984Pt,c034H6
Re9d(O): lNNOV8 Tllt\es Square Unit No -Z, 4th noor, ll Win9. Time Square Bu1ldin9, llndhori Kur!• Ro•d, Maro!, Nilk•nth
Park, llndhen (E), Mumh•1, 400059.
Websitf!: www.mruqeshtrad1n9hm1led.com
Mobile No: +917043653947 Email: mrugeshtradin9hmJted@gmail.com
STATEMENT OF UNAUDITED nNANCIAL RI:SULTS FOR THE QUARTER ENDED ON JUNE JO, 2026
(Rs. in wkh•l
Pt1.rticulus Quar1er ended Year Ended
30.06.2026 Jl.OJ.2026 30.06.2025 JJ.03.ZOZ6
Unaudited Unaudltod Unaudited Audited
I. lncome
Revenue from Opcra11on.s 43.38 650.67 I 133 37
Other lncome 27.55 108.03 108.03
Total lncome 70.93 758. 70 1,241.40
Il. Expenses
Purcha..ac or S1ock tn Trade 65.20 631 07 395 33 I 4 11 69
Changes in Jnvon1ones -23.54 165 24 -395.33 -175.90
Employee Benehts Expense 3.15 1.95 I 99 8 32
finance costs 0.00 0.02
De:proc1at1on. A.mon1sat1on and Dcplctlon E>.-.penscs 0.10 0.35 0 35
Other Expenses 17.6~ 10.59 2.79 20.44
Tot~ Expenses 62.26 809.ZO 4.78 1,264.92
Ill. Profit I (Loss) before except1ont1.I items an<l tt\.X 8.66 -50.49 -4.78 -23.51
IV. Exceptional item
V. Profit belore Tu 8.66 -50.'19 -4.78 -23.51
Vl. Tax £xpensc
Currcn1 Tax
Shor! I (Excess) provision or P1eviou.s Year
Deferred Tax
VD. Profit for the Pe nod 8.66 -50A9 -4.78 -23.51
Other comprehetu1ve income (after tax)
Total Comprehenalvo Income for the Period 8.66 -50.49 -4.78 -23.51
Paid up .Equity Share Capita.I (Face Value JU. I/-Each) 7 ,2 24.50 7,ZZ4.50 24.50 7,224,50
Eamin9s per Equltv Sh.are
(a) Basic: 0.00 -0.0l -1.95 -0.00
(b) DLluled 0.00 -0.01 -1.95 -0.00
Notett
The Un·Aud11ed hnane1al results ror 1he Isl quarter ended 30th June, 2026 have been reviewed by lhe Audit Committee and apptoved
by the Board of Ouectors iil their moell/\g held on 14th August. 2026. Tho Statutory Auditors have cxprosscd an unmod.Jhcd audu
opinion.The fmanc1al Resuhs are prep ..r ed m accordance wuJ1 Comparues (Indian Accoun11ng Sland .. rd) Ruic, 2015 lU proscribed
underScc11on 133or1hc ComparuC!I Ac1, 2013
The figures of the last qua.rte1 are the balancmg hgures between audited figures 111 rcsp6ct of lull hnanc1al year ilnd 11nauch1ed
pubhshod year 10 dale C1gure:1 upro the thud quarter of the respec11ve hnanc1al year.
J The Company ha• only one reponable scgmenl 1 e Tradm9. In accordance wllh Indian Accoun1mg S1anda1d• (lnd-1\S 105).
The f'1gures have been 1egrouped and/01 roclasstl1ed wherever necessary.
roR MRUGESB TRADING WMITED
MRUGESH TRADING LIMITED
C5\ \ls) fl1 l<1 \
DIRECTOR
Babubhai Bhalobhai Malcwana
Mano9lng Dlreclor
Place : Ahmedabad
DIN: 11527268
D~t" : 14/0812026
DDS & ASSOCIATES
Charter cco :ntants
IND I A
INDEPENDENT AUDITOR'S REVIEW RE~>QRT
The Board of Directors
MRUGESH TRADING LIMITED
Report on the Review of the Unaudited Standalone Financial Results for the.Quarter
Ended 30 June 2026
We have reviewed the accompanying Statement of Unaudited Standalone Finarcial Results
of Mrugesh Trading Limited ("the Company") for the r uarter ended 30 June 2026 ("the
Statement"), being submitted by the Company pursuant to the requirements of Regulation 33
of the SEBI (Listing Obligations and o;sclosure Requirements) Regulations, 2015, as
amended ("the Listing Regulations").
This Statement, which is the responsibility of the Company's Management and approved by
the Company's Board of Directors, has been prepared in accordance with the recognition and
measurement principles laid down in Indian Accounting Standard 34, "Interim Financial
Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, as
amended, read with relevant rules issued thereunder and other accounting principles
generally accepted in India and in compliance with Regulation 33 of the Listing Regulations.
Our responsibility is to express a conclusion on the Statement based on our review.•
Qualified Conclusion
Based on our review conducted as stated in the Basis for Qualified Conclusion section of
our report, except for the possible effects of the matters described in th l Basis for
Qualified Conclusion section of our report, nothing he. .s come to our attention thc;it causes
us to believe that the accompanying Statement has not been prepared, in all material respects,
in :accordance with the applicable Indian Accounting Standards and other accounting
principles generally accepted in India and has not disclosed the information required to be
disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which
it is to be disclosed, or that it contains any material misstatement.
Basis for Qualified Conclusion
• 1. The Company deducted tax at source on professional fees; however, the same remained
unpaid to the credit of the appropriate authorities during the period. Previous year TDS
compliances are also pending. The management has not provided adequate evidence
regarding compliance with statutory dues requirements. Consequently, we are unable to
comment upon the consequential liabilities, interest, penalties, and impact thereof on the
financial statements.
• 2. The Company has purchased agricultural products, which are stated to be held as•inventory
at third-party locations. However, the Company does r 'Jt have adequate storage agre.ements, 1
custody controls, or monitoring systems to establish existence, condition, and safegu9.JlG!ffm~~
. r.:, 't> C'{?
Q* . (* fl
(") 614, Sarkar-5, Nr. Mithakhali Underpass, Asharam Road, Ahmedabad - 380009, . ~AO~
000 079 48412987, +91 6352314923 I +919712955848 0 caddshah@yahoo.co.i ~ D ~ shah.in
DDS & ASSOCIATES
Chartered Acco · ntants
IND I A
such inventories. In absence of sufficient appropriate audit evidence regarding th~ quantity
and condition of inventory held at such locations, we are unable to determine whether any
adjustment is required to the carrying value of inventories and corresponding impact on the
financial statements.
• 3. The Company has undertaken transactions involving "bill-to-ship-to" sales arrangements.
However, adequate documentary evidence such as transportation records~ delivery proofs,
lorry receipts/e-way bills, and other supporting documents evidencing actual movement and
delivery of goods from suppliers to customers were not made available for our verification.
Consequently, we are unable to satisfy ourselves regarding occurrence and coMpleteness of
such sales and corresponding purchases.
· 4. Company has given trade advances to various parties in previous year worth Rs. 12i5.00 Lacs
against which no goods received even .ifter passing reasonable time during the previous year
and period under review. We have not received any contractual agreement and other records
for the trade advances hence we are unable to comment upon the recoverability of amount
back or goods and Interest income for the overdue period which may affects to the interest
of the company and corresponding impact on the financial statements.
· 5. Loans and advance of Rs. NIL (Rs. 238.96 lacs) for which no loan agreement & other
documents received for our verification. In absence of formal documents, we can
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