Financial Results Overview (Standalone)

The company reported financial results in Indian Rupees Lakhs:

Quarter Ended 30th September 2026:

  • Revenue from Operations: Rs 0.00
  • Other Income: Rs 0.00
  • Total Revenue: Rs 0.00
  • Total Expenses: Rs 31.16 Lakhs
  • Employee Benefits Expense: Rs 12.43 Lakhs
  • Other Expenses: Rs 18.73 Lakhs
  • Loss Before Tax: Rs (31.16) Lakhs
  • Tax Expense: Rs 0.00
  • Loss for the Period: Rs (31.16) Lakhs
  • Basic and Diluted EPS: Rs (0.028)

Half Year Ended 30th September 2026:

  • Revenue from Operations: Rs 0.00
  • Other Income: Rs 0.00
  • Total Revenue: Rs 0.00
  • Total Expenses: Rs 47.14 Lakhs
  • Employee Benefits Expense: Rs 16.77 Lakhs
  • Other Expenses: Rs 30.37 Lakhs
  • Loss Before Tax: Rs (47.14) Lakhs
  • Tax Expense: Rs 0.00
  • Loss for the Period: Rs (47.14) Lakhs
  • Basic and Diluted EPS: Rs (0.04)

Comparative Performance

Quarterly Comparison (Q2 FY27 vs Q2 FY26):

  • Loss increased from Rs (1.01) Lakh in Q2 FY26 to Rs (31.16) Lakh in Q2 FY27
  • Employee benefits expense increased from Rs 3.00 Lakh to Rs 12.43 Lakh
  • Other expenses increased from Rs 5.69 Lakh to Rs 18.73 Lakh

Half Year Comparison (H1 FY27 vs H1 FY26):

  • Loss increased from Rs (14.97) Lakh in H1 FY26 to Rs (47.14) Lakh in H1 FY27
  • Employee benefits expense increased from Rs 6.00 Lakh to Rs 16.77 Lakh
  • Other expenses increased from Rs 22.55 Lakh to Rs 30.37 Lakh

Balance Sheet Position (as at 30th September 2026)

  • Total Assets: Rs 1,575.08 Lakhs (Previous: Rs 1,480.31 Lakhs as at 31st March 2026)
  • Equity Share Capital: Rs 1,104.91 Lakhs (unchanged)
  • Other Equity: Rs 299.37 Lakhs (Previous: Rs 346.50 Lakhs)
  • Total Equity: Rs 1,404.28 Lakhs (Previous: Rs 1,451.41 Lakhs)
  • Current Liabilities: Rs 170.80 Lakhs (Previous: Rs 28.89 Lakhs)
  • Trade payables (micro/small enterprises): Rs 12.53 Lakhs (Previous: Rs 14.78 Lakhs)
  • Other current liabilities: Rs 146.25 Lakhs (Previous: Rs 1.34 Lakhs)
  • Current tax liabilities: Rs 12.01 Lakhs (Previous: Rs 10.78 Lakhs)

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

  • Net cash used in operating activities: Rs (27.71) Lakhs
  • Net cash used in investing activities: Rs (0.16) Lakhs
  • Net cash from financing activities: Rs 0.00
  • Net decrease in cash: Rs (27.86) Lakhs
  • Opening cash balance: Rs 35.67 Lakhs
  • Closing cash balance: Rs 7.80 Lakhs

Additional Information

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors
  • The Statutory Auditor, Mittal & Associates, carried out a limited review of the results
  • The company operates in a single segment
  • The financial results have been prepared in accordance with Ind AS 34
  • Figures for prior periods have been regrouped and/or reclassified where necessary
  • Paid-up equity share capital remains at Rs 1,104.91 Lakhs with face value of Rs 1 per share