SAI CAPITAL LTD.

Operates as a BSE-listed holding company whose consolidated results are driven by subsidiaries rather than by direct standalone operations. The standalone entity reported zero revenue from operations and a net loss of Rs 68.23 lakhs in FY26, with auditors flagging going concern uncertainty due to eroded standalone net worth (negative other equity of Rs 765.02 lakhs). The group has three subsidiaries, including two material subsidiaries — Healthcare Energy Foods Private Limited (which itself has downstream companies) and Butterfly Ayurveda Private Limited. On a consolidated basis, the group reported total income of Rs 2,453.57 lakhs and a net profit of Rs 1,255.69 lakhs in FY26, up 15.9% from the prior year. The standalone cost base is dominated by employee costs (Rs 1.2157 crore) and depreciation (Rs 2.469 crore), with no material input costs. Dr. Niraj Kumar Singh, a promoter with over 43 years of experience in corporate management and financial services, has been re-appointed as Chairman and Managing Director for a second 5-year term from June 25, 2027.