Shreenath Investments Co. share price

BSE: 503696Commercial Services & Supplies

Shreenath Investments Co. Ltd. · Face value ₹10 · Listed Nov 1982

Last traded ₹82.50 on 18 Feb 2025

Latest announcements

Routine notices left out.

Share price history

Daily closes since Feb 2025, adjusted for splits and bonuses

Daily close, ₹ per share

Q1 results, quarter to Jun 2026

Standalone: the listed company alone, without its subsidiaries. ₹ crore.

Revenue
₹0.00 Cr−100.0% on the quarter before
Operating profit
−₹0.43 Cr
Net profit
₹1.72 Cr+282.9% on a year ago · +138.1% on the quarter before
Earnings per share
₹68.86+283.0% on a year ago · +138.1% on the quarter before

From revenue to net profit, ₹ crore

  1. Revenue0.0
  2. Employee costs−0.4
  3. Other expenses−0.1
  4. Operating profit−0.4
  5. Depreciation0.0
  6. Other income+0.6
  7. Finance costs−0.3
  8. Profit before tax−0.1
  9. Tax+1.8
  10. Net profit1.7

Shreenath Investments Co. results by quarter

Standalone: the listed company alone, without its subsidiaries. Latest quarter to Jun 2026. Results for the quarter to Sep 2026 are due by 14 Nov 2026, 45 days after it ends. Every company's dates are on the results calendar.

Revenue and net profit by quarter, ₹ crore

  • Revenue
  • Net profit
00.7Sep 2300.5Dec 23591.3Mar 2400.5Jun 2400.3Sep 2400.5Dec 242.81.0Mar 2500.4Jun 2500.1Sep 2500.3Dec 251.40.7Mar 2601.7Jun 26
Peak revenue ₹59 Cr, quarter to Mar 2024; lowest ₹0.00 Cr, quarter to Sep 2023

Operating and net margin by quarter, per cent

  • Operating margin
  • Net margin
50.4%−56.9%0.0%−30.2%−56.9%2.2%36.4%50.4%Sep 23Mar 24Sep 24Mar 25Sep 25Mar 26Jun 26
₹ croreSep 2021Dec 2021Q3Mar 2022Jun 2022Q1Sep 2022Dec 2022Q3Mar 2023Jun 2023Q1Sep 2023Dec 2023Q3Mar 2024Jun 2024Q1Sep 2024Filed 7 NovDec 2024Q3Filed 5 FebMar 2025Q4Jun 2025Q1Filed 24 JulSep 2025Q2Filed 12 NovDec 2025Q3Filed 12 FebMar 2026Q4Filed 30 AprJun 2026Q1Filed 12 Aug
Revenue from operations000000000059000300010
000000000059010401020
Materials and goods bought000000000059000300010
Employee costs00000000000010001000
Other expenses00000000000000000000
Operating profit before depreciation000000000000−10−10−10−10
Operating margin––53.6%–––––––0.0%–––−30.2%–––−56.9%–
Depreciation and amortisation00000000000000000000
Other income00000010112111211121
Finance costs00000000000000000000
One-off items00000000000000000000
Profit before tax00000010112111110110
0000000000000000000−2
Tax rate38.8%50.2%21.8%180.3%36.6%42.5%24.3%31.4%24.6%34.5%22.3%37.4%51.0%38.9%8.8%39.1%70.7%42.6%13.7%–
Net profit00000010111000100012
Other comprehensive income2843−11021191642306396617−13−371722−352125
Total comprehensive income2843−11021191743307406617−13−361722−353127
Net margin––181.2%–––––––2.2%–––36.4%–––50.4%–
Earnings per share₹2.24₹1.21₹8.70−₹2.25–₹4.76₹34.77₹5.86₹27.55₹21.95₹51.79–₹11.93₹18.44₹40.48₹17.98₹4.50₹13.93₹28.92₹68.86
Earnings per share in rupees, restated for later splits and bonuses.

10 years at a glance

Standalone: the listed company alone, without its subsidiaries. ₹ crore, years to March.

Revenue, net profit and borrowings, ₹ crore

  • Revenue
  • Net profit
  • Borrowings
1813Mar 170.80.3Mar 1804.40Mar 1904.80Mar 2002.20Mar 210.10.40Mar 2201.00Mar 23592.70Mar 242.82.30Mar 251.41.640Mar 26
Peak revenue ₹59 Cr, year to Mar 2024; lowest ₹0.00 Cr, year to Mar 2019

Operating and net margin, per cent

  • Operating margin
  • Net margin
327.6%−162.7%−108.7%−0.8%−81.5%−162.7%71.7%38.8%327.6%4.5%81.1%114.0%Mar 17Mar 19Mar 21Mar 23Mar 25Mar 26

Results for the year to Mar 2026

Standalone: the listed company alone, without its subsidiaries. ₹ crore.

From revenue to net profit

  1. Revenue1.4
  2. Materials and goods−1.4
  3. Employee costs−1.7
  4. Other expenses−0.6
  5. Operating profit−2.3
  6. Depreciation0.0
  7. Other income+5.0
  8. One-off items0.0
  9. Finance costs−0.1
  10. Profit before tax2.6
  11. Tax−0.9
  12. Net profit1.6

What the company owns

  • Plant, investments and other assets₹363 Cr
  • Current investments₹73 Cr
  • Cash and bank₹0 Cr

What pays for it: net worth and liabilities

  • Net worth₹350 Cr
  • Other liabilities₹47 Cr
  • Borrowings₹40 Cr

Profit and loss

Standalone, ₹ crore, years to March. The last column is the twelve months to Jun 2026, the latest four quarters added.

₹ croreMar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026Filed 30 AprJun 2026Twelve monthsFiled 12 Aug
Revenue from operations1810000059311
––0000059544
Materials and goods bought––0000059311
Employee costs––000000222
Other expenses––000001111
Operating profit before depreciation––000000−2−2−2
Operating margin–––––−108.7%–−0.8%−81.5%−162.7%–
Materials, % of revenue–––––0.0%–99.7%99.5%98.9%–
Employee costs, % of revenue–––––25.0%–0.1%58.2%118.9%–
Other expenses, % of revenue–––––183.7%–1.0%23.8%44.9%–
Depreciation and amortisation00000000000
Operating profit after depreciation––000000−2−2−2
Other income181153124654
Finance costs––000000000
One-off items––000000000
Profit before tax160052024332
30–0001111−1
Net profit130452013223
Other comprehensive income––0−2356956117336114
Total comprehensive income––43376957120358117
Net margin71.7%38.8%–––327.6%–4.5%81.1%114.0%–
Operating expenses, operating profit before depreciation and operating profit after depreciation are left blank for the years to Mar 2017 and Mar 2018: the statement does not state its finance costs, which operating profit is worked out from, so operating profit is not given. Tax is left blank for the year to Mar 2019: profit before tax less the tax charge stated does not come to the profit after tax the same statement states, so the tax charge is not shown.
Earlier years, Mar 2008 to Mar 2016
₹ croreMar 2008Mar 2009Mar 2010Mar 2011Mar 2012Mar 2013Mar 2014Mar 2015Mar 2016
Revenue from operations1.001.001.001.000.980.120.180.14–
Depreciation and amortisation0.010.00–––0.030.050.090.02
Other income0.070.180.150.250.320.150.170.740.46
Profit before one-off items and tax–1.161.131.221.280.170.240.670.28
One-off items–––––––−0.09–
Profit before tax1.051.161.131.221.280.170.240.580.28
Tax0.250.240.240.190.220.030.040.040.00
Net profit0.800.930.891.031.060.140.200.540.28
Net margin80.7%93.0%89.6%103.9%107.9%117.9%109.2%382.4%–
Standalone, ₹ crore, years to March.

Balance sheet

Standalone, ₹ crore, at 31 March.

₹ croreMar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026Filed 30 Apr
322662131188308343350
Share capital00000000
Reserves322661130187307342350
Borrowings000000040
000000040
Liabilities due after a year000921304547
Total assets322662140208338387436
23848126193270317363
918141415687173
Net debt−9−16−14−14−15−42−71−34
Borrowings are counted again inside the liabilities due within a year and after a year. No balance sheet is on record for the years to Mar 2017 and Mar 2018, so its lines and the ratios worked from it are blank there.

Cash flow

Standalone, ₹ crore, years to March.

₹ croreMar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026Filed 30 Apr
1.2−0.2−0.8−7.2−2.7−2.2
1.4−0.1−0.2−0.6−2.3−2.2
Of which working capital−0.6−0.1−1.3−0.10.00.1
Tax paid−0.10.0−0.60.0−0.50.1
Capital spending0.00.00.00.00.00.0
Free cash flow1.2−0.2−0.8−7.2−2.7−2.2
−15.70.20.832.0−22.3−37.7
0.00.00.0−24.725.539.4
Dividends paid0.00.00.00.00.00.0
Shares bought back0.00.00.00.00.00.0
Shares issued0.00.00.00.00.00.0
Net change in cash−14.50.00.00.10.5−0.5
Capital spending is part of cash from investing, and dividends paid, shares bought back and shares issued are part of cash from financing. Each is shown as an amount on a line of its own, and the section's other items are in its total only. No cash flow statement is on record for the years to Mar 2017, Mar 2018, Mar 2019 and Mar 2020.

Per share

Standalone, ₹ per share, years to March.

₹ per shareMar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026Filed 30 Apr
Earnings per share₹513.85₹11.88–₹190.03₹87.09₹15.72₹41.24₹107.15₹90.22₹65.33
Diluted earnings per share₹513.85₹11.88–₹190.03₹87.09₹15.72₹41.24₹107.15₹90.22₹65.33
Book value per share––₹1,286.38₹1,041.78₹2,468.79₹5,228.02₹7,508.83₹12,306.73₹13,706.93₹14,009.11
Earnings per share is left blank for the year to Mar 2019: the earnings per share stated does not match any profit the filing states over the shares in issue, and the share count barely moved during the period.

Ratios

Standalone, years to March.

RatioMar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026Filed 30 Apr
Revenue growth–−95.7%−100.0%–––−100.0%–−95.3%−48.5%
Net profit growth4,537.5%−97.7%1,377.0%8.3%−54.2%−81.9%162.2%159.9%−15.8%−27.6%
Earnings per share growth–−97.7%––−54.2%−81.9%162.3%159.8%−15.8%−27.6%
–––––0.4%–1.1%0.7%0.5%
––––––––−0.4 pts−0.2 pts
From the net margin––––––––18.2 pts0.3 pts
From asset turnover––––––––−18.6 pts−0.5 pts
From borrowing––––––––0.0 pts0.0 pts
Return on capital employed––−0.9%−1.2%−0.5%−0.1%−0.1%−0.2%−0.7%−0.6%
Cash conversion––––55.7%−47.7%−80.1%−269.6%−120.4%−132.7%
Debt to equity––0.000.000.000.000.000.000.000.11
Receivable days–––––0–000
Inventory days–––––––000
Payable days–––––––000
Cash conversion cycle, days–––––––000
Working capital days–––––−1–156258
Asset turnover––0.000.000.000.000.000.220.010.00
Assets per rupee of net worth––1.001.001.001.051.091.101.111.19
Sales per rupee of plant––0.000.000.002.080.001,266.6350.6630.04
Capital spending to depreciation––––0.000.000.000.002.330.00
Plant being built, % of plant in use––––––0.0%–––
Interest cover is left blank for the years to Mar 2023 and Mar 2026: operating profit after depreciation is a loss, and a loss covers no interest bill. No balance sheet is on record for the years to Mar 2017 and Mar 2018, so its lines and the ratios worked from it are blank there.

Growth and returns over 3, 5 and 10 years

Standalone: the listed company alone, without its subsidiaries. Each window ends with the year to Mar 2026.

Return on assets, latest year
0.4%
Measure10 years5 years3 years
Profit growth, yearly rate19.4%−5.6%16.6%
Return on equity, average–0.7%0.7%
Return on capital employed, average–−0.3%−0.5%
Operating margin, average–−88.4%−81.7%
Net margin, average–131.8%66.5%
Asset turnover, average–0.050.08
Cash conversion cycle, days, average––0
Debt to equity, average–0.020.04

Where the cash came from and went

Standalone: the listed company alone, without its subsidiaries. ₹ crore, added up over each window, which ends with the year to Mar 2026.

₹ crore5 years3 yearsLatest year
Cash from operations−13.1−12.1−2.2
Cash from investing−27.0−28.0−37.7
Cash from financing40.240.239.4
Capital spending0.00.00.0
Dividends paid0.00.00.0
Shares bought back0.00.00.0
Shares issued for cash0.00.00.0
Borrowings raised39.539.539.5
Borrowings repaid0.00.00.0

Accounting checks

Standalone, years to March. Published tests of whether reported profit is backed by cash and the balance sheet.

CheckMar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Mar 2026
Piotroski score, out of 9Published threshold 3 points out of 9––––––––43
Altman Z-scorePublished threshold 1.1––853.56965.11535.7118.7313.0715.1512.197.43
Profit not backed by cash, % of assetsPublished threshold 10 per cent of average total assets––––37.900.390.60−8.117.5210.08
Cash from operations to profit, 3 yearsPublished threshold 0.7 times––––––0.06−2.01−1.80−1.84
Other current assets growth less revenue growthOur threshold 5 per cent of revenue–––––2.00–0.075.64−3.13
Effective tax ratePublished threshold 17.16 per cent19.13−39.4467.32−0.318.3814.1034.8326.2430.5136.37
Tax charged less tax paid, % of profitOur threshold 10 percentage points–––––3.93−3.3326.2416.5934.04
A threshold marked as ours has no published figure; it is the line we read the check against.

Business segments

In the year to Mar 2026 the company reports one business segment, Opearting, which carries all its revenue.

Who owns Shreenath Investments Co., filing by filing

Per cent of the company's shares. The last ten years of filings, from Dec 2016; the latest is the filing for Sep 2026.

Sep 2026 filing

  • Promoters68.82%
  • Individuals and others31.18%

Shareholding pattern, per cent, from Sep 2022

  • Promoters
  • Individuals and others
68.82%31.18%68.82%31.18%Sep 22Jun 23Mar 24Dec 24Sep 25Sep 26
Per centDec 2016Mar 2017Jun 2017Sep 2017Dec 2017Mar 2018Jun 2018Sep 2018Dec 2018Mar 2019Jun 2019Sep 2019Dec 2019Mar 2020Jun 2020Sep 2020Dec 2020Mar 2021Jun 2021Sep 2021Dec 2021Mar 2022Jun 2022Sep 2022Dec 2022Mar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026Jun 2026Sep 2026
68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%
Indian promoters68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%68.82%
31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%31.18%
Shares in issue2,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,0002,50,000
Shares locked in––––1,72,050–––––––––––––––––––––––––––––––––––
Promoters' shares locked in––––1,72,050–––––––––––––––––––––––––––––––––––
Filings before Sep 2022 are on an older form, which did not split institutions into foreign and Indian and grouped some holders differently, so those columns show only the lines both forms state alike. A dash is a line the filing did not state.

Number of Shreenath Investments Co. shareholders

Shareholders on the company's register in each filing.

Shareholders, filing by filing

71Dec 1671Mar 1770Jun 1770Sep 1770Dec 1770Mar 1870Jun 1870Sep 1870Dec 1871Mar 1971Jun 1971Sep 1971Dec 1970Mar 2070Jun 2072Sep 2072Dec 2072Mar 2172Jun 2172Sep 2171Dec 2170Mar 2270Jun 2270Sep 2270Dec 2270Mar 2370Jun 2370Sep 2370Dec 2369Mar 2469Jun 2469Sep 2469Dec 2469Mar 2569Jun 2569Sep 2569Dec 2569Mar 2669Jun 2669Sep 26
ShareholdersDec 2016Mar 2017Jun 2017Sep 2017Dec 2017Mar 2018Jun 2018Sep 2018Dec 2018Mar 2019Jun 2019Sep 2019Dec 2019Mar 2020Jun 2020Sep 2020Dec 2020Mar 2021Jun 2021Sep 2021Dec 2021Mar 2022Jun 2022Sep 2022Dec 2022Mar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026Jun 2026Sep 2026
All shareholders71717070707070707071717171707072727272727170707070707070706969696969696969696969
15151414141414141414141414141414141414141414141414141414141313131313131313131313
Indian promoters15151414141414141414141414141414141414141414141414141414141313131313131313131313
56565656565656565657575757565658585858585756565656565656565656565656565656565656
Filings before Sep 2022 are on an older form, which did not split institutions into foreign and Indian and grouped some holders differently, so those columns show only the lines both forms state alike. A dash is a line the filing did not state.

Shreenath Investments Co. promoters

Promoters are the founders, families and companies that control the company, as its filings name them. Every member of the promoter group holding shares in the filing for Sep 2026; the largest is MANGAL BHANSHALI, 12.28%.

Holder
MANGAL BHANSHALIIndividuals and Hindu undivided families12.28%30,700
SHAMYAK INVESTMENT PRIVATE LIMITEDIndian companies, trusts and others9.60%24,000
AKASH BHANSHALIIndividuals and Hindu undivided families4.87%12,175
LATA BHANSHALIIndividuals and Hindu undivided families4.82%12,050
SHAH REKHA NEMISHIndividuals and Hindu undivided families4.80%12,000
MEENU BHANSHALIIndividuals and Hindu undivided families4.78%11,950
BLUE DAIMOND PROPERTIES PRIVATE LIMITEDIndian companies, trusts and others4.60%11,500
SURAJ BHANSHALIIndividuals and Hindu undivided families4.60%11,500
KAVITA KETAN SHAHIndividuals and Hindu undivided families4.29%10,725
KETAN SHANTILAL SHAHIndividuals and Hindu undivided families4.24%10,600
SHAH KRUTARTH NEMISHIndividuals and Hindu undivided families4.04%10,100
SHANTILAL R SHAH HUF .Individuals and Hindu undivided families3.90%9,750
No promoter shares are reported as pledged.

Largest public holders of Shreenath Investments Co., filing by filing

Per cent, on the same shares as the split above.

HolderDec 2016Mar 2017Jun 2017Sep 2017Dec 2017Mar 2018Jun 2018Sep 2018Dec 2018Mar 2019Jun 2019Sep 2019Dec 2019Mar 2020Jun 2020Sep 2020Dec 2020Mar 2021Jun 2021Sep 2021Dec 2021Mar 2022Jun 2022Sep 2022Dec 2022Mar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025Mar 2026Jun 2026Sep 2026
GAGANDEEP CREDIT CAPITAL PVT LTDCompanies4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%4.76%
OPTIMUM STOCK TRADING COMPANY PRIVATE LIMITEDCompanies––––––––––––––––––––––4.70%4.70%–4.70%4.70%4.70%4.70%4.70%4.70%4.70%4.70%–4.70%4.70%4.70%4.70%4.70%4.70%
OPTIMUM SECURITIES PVT.LTDCompanies4.20%4.20%4.20%4.20%4.20%4.20%4.20%4.20%4.20%4.20%4.20%4.20%4.20%4.20%4.20%––––––4.20%4.20%4.20%8.90%4.20%4.20%4.20%4.20%4.20%4.20%4.20%4.20%4.20%4.20%4.20%4.20%4.20%4.20%4.20%
OPTIMUM STOCK TRADING CO. PVT. LTD.Companies–––––––––––––––––––––––––––––––––4.70%––––––
Impact Growth Fund Pvt. Ltd.Other non-institutions4.84%4.84%4.84%4.84%4.84%4.84%4.84%4.84%4.84%4.84%4.84%4.84%4.84%4.84%4.84%–––––––––––––––––––––––––
Optimum Stock Trading Pvt. LtdOther non-institutions4.70%4.70%4.70%4.70%4.70%4.70%4.70%4.70%4.70%4.70%4.70%4.70%4.70%4.70%4.70%–––––––––––––––––––––––––
Dushyant Natwarlal DalalResident individuals, up to ₹2 lakh at face value1.04%1.04%1.04%1.04%1.04%1.04%1.04%1.04%–1.04%1.04%1.04%1.04%2.28%2.28%–––––––––––––––––––––––––
Durgesh Sumatilal ShahResident individuals, up to ₹2 lakh at face value1.60%1.60%1.60%1.60%1.60%1.60%1.60%1.60%1.60%1.60%1.60%1.60%1.60%1.60%1.60%–––––––––––––––––––––––––
Natwarlal ThakardasResident individuals, up to ₹2 lakh at face value1.24%1.24%1.24%1.24%1.24%1.24%1.24%1.24%1.24%1.24%1.24%1.24%1.24%–––––––––––––––––––––––––––
DUSHYANT NATWARLALResident individuals, up to ₹2 lakh at face value––––––––1.04%–––––––––––––––––––––––––––––––
A filing names every holder above one per cent, in the company's own words: an insurer's holding can carry one of its funds' names. A dash is a filing that did not name the holder, which includes holding under one per cent.

Shreenath Investments Co. share price by year

Each calendar year to 2025.

YearClose at year endChangeHighest closeLowest close
202582.50–82.5082.50
₹ per share, adjusted for splits and bonuses since. Change is on the close at the end of the year before. 2025 is from its first session, 18 Feb 2025. The 2025 close is its last trade, on 18 Feb 2025.

Recent sessions

The 1 trading day to 18 Feb 2025, as traded on BSE.

DateOpenHighLowCloseAverage priceVolume
18 Feb 202582.5082.5082.5082.5082.501
Prices in ₹ per share as traded, not adjusted.

Company details

BSE code
503696
ISIN
INE475V01012
Industry
Commercial Services & Supplies
CIN
L67120MH1979PLC022039
Corporate identity number, the registrar of companies' code for it
Incorporated
1979
Registered office
801-802, Dalamal Towers, Nariman Point, Mumbai 400021, Maharashtra
Share registrar
KFin Technologies Ltd
Keeps the register of shareholders and handles transfers and dividend payments