Aadhaar Ventures Q2 Net Profit at ₹0.06 Lacs

Disclosure Summary

Aadhaar Ventures India Limited (formerly known as Prraneta Industries Limited) submitted a regulatory filing to BSE Limited regarding the outcome of its Board of Directors meeting held on Monday, November 02, 2026. The meeting was conducted from 02:00 p.m. to 02:30 p.m.

Financial Results Analysis (Rupees in Lacs)

Quarterly Performance (Q2 FY2026)

Revenue From Operations: ₹0.00 (unchanged from previous quarter and year-ago quarter)
Other Income: ₹2.10 (compared to ₹3.51 in Q1 FY2026 and ₹1.06 in Q2 FY2025)
Total Income: ₹2.10 (₹3.51 in Q1 FY2026, ₹1.06 in Q2 FY2025)
Employee Benefits Expense: ₹0.75 (₹0.75 in Q1 FY2026, ₹0.85 in Q2 FY2025)
Other Expenses: ₹1.29 (₹1.32 in Q1 FY2026, ₹0.56 in Q2 FY2025)
Total Expenses: ₹2.04 (₹2.07 in Q1 FY2026, ₹1.41 in Q2 FY2025)
Profit/(Loss) Before Tax: ₹0.06 (₹1.44 in Q1 FY2026, ₹(0.35) in Q2 FY2025)
Tax Expense: ₹0.00 (no current tax, deferred tax, or earlier tax expense)
Profit for the Period: ₹0.06 (₹1.44 in Q1 FY2026, ₹(0.35) in Q2 FY2025)

Half-Yearly Performance (H1 FY2026)

Revenue From Operations: ₹0.00 (unchanged from year-ago period)
Other Income: ₹3.17 (₹5.61 in H1 FY2025)
Total Income: ₹3.17 (₹5.61 in H1 FY2025)
Employee Benefits Expense: ₹1.98 (₹1.50 in H1 FY2025)
Other Expenses: ₹1.08 (₹2.61 in H1 FY2025)
Total Expenses: ₹3.06 (₹4.11 in H1 FY2025)
Profit/(Loss) Before Tax: ₹0.11 (₹1.50 in H1 FY2025)
Profit for the Period: ₹0.11 (₹1.50 in H1 FY2025)

Annual Comparison (Year to Date)

Total Income: ₹9.37 for FY2026 (audited)
Total Expenses: ₹11.71 for FY2026 (audited)
Profit/(Loss) for the Period: ₹(2.34) for FY2026 (audited)

Earnings Per Share

Basic EPS (Continuing Operations): ₹0.00 for Q2 FY2026 (₹0.001 for Q1 FY2026, ₹(0.00) for Q2 FY2025)
Diluted EPS (Continuing Operations): ₹0.00 for Q2 FY2026 (₹0.001 for Q1 FY2026, ₹(0.00) for Q2 FY2025)
Paid-up Equity Share Capital: ₹15,709.69 lacs (unchanged, face value ₹10 per share)

Balance Sheet Position (as at 30th September 2026)

Assets (₹ in Lacs)

Total Non-Current Assets: ₹33,986.40 (unchanged from 31st March 2026)
Investments: ₹15,582.58 (₹15,682.58 as at 31st March 2026)
Loans: ₹18,303.82 (unchanged)
Total Current Assets: ₹2,640.05 (₹2,638.55 as at 31st March 2026)
Trade Receivables: ₹2,610.32 (unchanged)
Cash & Bank Balance: ₹29.23 (₹27.73 as at 31st March 2026)
Other Current Assets: ₹0.50 (unchanged)
Total Assets: ₹36,626.45 (₹36,624.95 as at 31st March 2026)

Equity & Liabilities (₹ in Lacs)

Equity Share Capital: ₹15,709.69 (unchanged)
Other Equity: ₹20,875.85 (₹20,874.35 as at 31st March 2026)
Total Equity: ₹36,585.54 (₹36,584.04 as at 31st March 2026)
Current Liabilities: ₹40.90 (unchanged)
Trade Payables: ₹40.39 (unchanged)
Other Financial Liabilities: ₹0.52 (unchanged)
Total Equity and Liabilities: ₹36,626.45 (₹36,624.95 as at 31st March 2026)

Cash Flow Statement (Half Year Ended 30th September 2026)

Net Profit After Tax: ₹1.50 (₹(2.34) for previous period)
Net Cash from Operating Activities: ₹1.50 (after working capital changes)
Net Cash from Investing Activities: ₹0.00
Net Cash from Financing Activities: ₹0.00
Net Increase in Cash & Cash Equivalent: ₹1.50
Opening Cash Balance: ₹27.73
Closing Cash Balance: ₹29.23

Auditor Review and Compliance

The financial results were reviewed and recommended by the audit committee and approved by the Board of Directors in their meetings held on 02nd November 2026.
Statutory auditors Mohandas & Co. (FRN: 106529w) conducted a limited review as per Regulation 33 of SEBI LODR Regulations, 2015.
The results were prepared in accordance with Companies (Indian Accounting Standard) Rules, 2015 prescribed under Section 133 of the Companies Act, 2013.
The auditors issued an unqualified review report stating that nothing has come to their attention that causes them to believe the statement contains any material misstatement.

Additional Information

Company CIN: L67120GJ1995PLC024449
The document was signed by Veenu Devidas Chougule, Director (DIN: 07019614)