AMRAPALI CAPITAL AND FINANCE S

Operates as a non-banking financial company and share broking house out of Ahmedabad, holding inventories and short-term loans on its balance sheet. The disclosed cost shape shows other operating expenses at 0.1% and capex at 0.2% of revenue, with materials and employee costs at nil. Short-term borrowings and cash equivalents sit on the books, while operating cash flow was negative in both the half-year and the full year on additions to inventories and short-term loans. The statutory auditor B B Gusani & Associates issued an unmodified opinion. Reported profit after tax was Rs 441.39 lakh for FY26, up from Rs 115.14 lakh a year earlier, with earnings per share at Rs 4.51 on a face value of Rs 10. No dividend was declared.