Board Meeting Details

The Board meeting commenced at 5:00 PM and concluded at 6:00 PM on November 13, 2026. The meeting considered and approved: (1) Un-audited Financial Results for Q2 and H1 FY27; (2) Limited Review Report; (3) Such other Matters.

Financial Results (Quarter Ended September 30, 2026)

  • Total Income: ₹15.34 lakhs (Revenue from Operations: ₹15.34 lakhs; Other Income: ₹0)
  • Total Expenditure: ₹20.11 lakhs (Employee benefits: ₹0.72 lakhs; Depreciation: ₹0.04 lakhs; Other Expenditure: ₹19.36 lakhs)
  • Loss Before Tax: ₹(4.78) lakhs
  • Tax Expenses: ₹0
  • Net Loss After Tax: ₹(4.78) lakhs
  • Total Comprehensive Income: ₹(4.78) lakhs
  • Paid-up Equity Share Capital: ₹1,000 lakhs (Face Value ₹10 each)
  • Reserves: ₹0 (excluding revaluation reserves)

Financial Results (Half Year Ended September 30, 2026)

  • Total Income: ₹15.34 lakhs
  • Total Expenditure: ₹25.79 lakhs (Employee benefits: ₹4.00 lakhs; Depreciation: ₹0.07 lakhs; Other Expenditure: ₹21.72 lakhs)
  • Loss Before Tax: ₹(10.46) lakhs
  • Tax Expenses: ₹0
  • Net Loss After Tax: ₹(10.46) lakhs
  • Total Comprehensive Income: ₹(10.46) lakhs

Comparative Figures

Previous Quarter (June 30, 2026): Net Loss of ₹(5.68) lakhs on zero income

Year Ended March 31, 2026 (Audited): Net Loss of ₹(18.24) lakhs on total income of ₹0.01 lakhs

Balance Sheet Position (As at September 30, 2026)

  • Total Assets: ₹243.46 lakhs
  • Non-Current Assets: ₹0.54 lakhs (Property, Plant & Equipment)
  • Current Assets: ₹242.92 lakhs (Trade Receivables: ₹219.02 lakhs; Cash & Cash Equivalents: ₹12.34 lakhs; Other Current Assets: ₹11.56 lakhs)
  • Equity and Liabilities:
  • Total Equity: ₹(714.63) lakhs (Equity Share Capital: ₹1,000.00 lakhs; Other Equity: ₹(1,714.63) lakhs)
  • Current Liabilities: ₹958.09 lakhs (Borrowings: ₹951.49 lakhs; Trade Payables: ₹2.73 lakhs; Provisions: ₹3.87 lakhs)

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

  • Net Cash from Operating Activities: ₹0.68 lakhs
  • Net Cash from Investing Activities: ₹0
  • Net Cash from Financing Activities: ₹1.84 lakhs (Proceeds from Borrowings)
  • Net Increase in Cash: ₹2.52 lakhs
  • Closing Cash Balance: ₹12.34 lakhs (Balance with banks: ₹2.18 lakhs; Cash on hand: ₹10.15 lakhs)

Auditor's Limited Review Report

RAK Champs & Co LLP issued a limited review report dated November 13, 2026, stating that nothing came to their attention causing them to believe that the unaudited financial results contain any material misstatement. The review was conducted in accordance with SRE 2410 issued by ICAI.

Additional Information

  • The figures for the current quarter are balancing figures between the unaudited half-yearly figures and the preceding quarter
  • Previous period figures have been regrouped/reclassified where necessary
  • The outcome is available on the company website: https://www.aadiindustries.co.