Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Unaudited Standalone Financial Results

Audit Opinion:

Clean opinion - The independent auditors' limited review report states: "nothing has come to our attention that causes us to believe that the accompanying Statement... has not disclosed the information required to be disclosed... or that it contains any material misstatement."

Key Financial Highlights [Amount in ₹ Lakhs]:

Standalone Results - Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹81
  • Other Income: ₹54
  • Total Income: ₹135
  • Employee benefit expense: ₹24
  • Finance Costs: ₹104
  • Depreciation and Amortisation expense: ₹1
  • Other expenses: ₹13
  • Total Expenses: ₹253
  • Loss before exceptional item & Tax: ₹(118)
  • Exceptional item: ₹2
  • Loss before tax: ₹(120)
  • Tax credit: ₹(25)
  • Loss for the period: ₹(95)
  • Other Comprehensive Income (net of tax): ₹10
  • Total Comprehensive Loss: ₹(85)
  • Paid-up equity share capital: ₹1,020 (Face value of INR 10.00 per share)
  • Basic and Diluted EPS: (₹0.84)

Standalone Results - Quarter Ended September 30, 2026:

  • Loss before exceptional item & Tax: ₹(46)
  • Exceptional item: ₹-
  • Loss before tax: ₹(46)
  • Tax credit: ₹(12)
  • Loss for the period: ₹(34)
  • Other Comprehensive Income (net of tax): ₹-
  • Total Comprehensive Loss: ₹(34)
  • Basic and Diluted EPS: (₹0.33)

Segment-wise Performance [Amount in ₹ Lakhs]:

Half Year Ended September 30, 2026:

  • Speciality Chemicals Revenue: ₹2
  • Property and related services Revenue: ₹17
  • Total Segment Revenue: ₹19
  • Speciality Chemicals Segment Result: ₹11
  • Property and related services Segment Result: ₹18
  • Total Segment Result: ₹29
  • Other unallocable expenditure: ₹54
  • Exceptional item: ₹(183)
  • Profit before Taxation: ₹(120)

Quarter Ended September 30, 2026:

  • Speciality Chemicals Revenue: ₹0
  • Property and related services Revenue: ₹6
  • Total Segment Revenue: ₹6

Corporate Actions:

Not Specified

Other Significant Information:

  • During the year ended March 31, 2026, the Company identified a new reportable segment: Property and related services
  • Comparative figures for previous periods have been regrouped/reclassified to conform to current period classification
  • Pursuant to notification of 'New Labour Codes' in November 2025, the Company reassessed employee benefit obligations and disclosed an incremental liability of ₹2 lakhs as an "Exceptional Item" in financial year 2025-26
  • The Board meeting was held at the Registered Office: B-13, DSIDC Complex, Functional Industrial Estate, Industrial Area Patparganj, New Delhi -110092
  • The financial results are available on the Company's website and NSE website

Certification:

The Chief Executive Officer (Rajeev Ranjan Sarkari) and Chief Financial Officer (Rohit Goel) certified that the financial results:

  • Do not contain any false or misleading statement or figures
  • Do not omit any material fact
  • Present a true and fair view of the company's affairs
  • Are in compliance with existing accounting standards and applicable laws/regulations