Key Financial Figures (Standalone, Rs. in lakhs)

Quarter Ended September 30, 2026 (Unaudited):

  • Finance Costs: 0.12
  • Other Expenses: 41.38
  • Total Expenses: 41.50
  • Profit Before Tax: (41.50) [Loss]
  • Tax Expense: 0.00
  • Profit After Tax: (41.50) [Loss]
  • Total Comprehensive Income: (41.50) [Loss]
  • Basic EPS: (0.96) [Rs. per share of face value Rs. 10]
  • Diluted EPS: (0.96) [Rs. per share of face value Rs. 10]

Quarter Ended June 30, 2026 (Unaudited) [Comparison]:

  • Finance Costs: 0.07
  • Other Expenses: 1.42
  • Total Expenses: 1.49
  • Profit Before Tax: (1.49) [Loss]
  • Profit After Tax: (1.49) [Loss]
  • Basic EPS: (0.03)
  • Diluted EPS: (0.03)

Quarter Ended September 30, 2025 (Unaudited) [YoY Comparison]:

  • Other Expenses: 1.55
  • Total Expenses: 1.55
  • Profit Before Tax: (1.55) [Loss]
  • Profit After Tax: (1.55) [Loss]
  • Basic EPS: (0.04)
  • Diluted EPS: (0.04)

Half Year Ended September 30, 2026 (Unaudited):

  • Finance Costs: 0.19
  • Other Expenses: 42.80
  • Total Expenses: 42.99
  • Profit Before Tax: (42.99) [Loss]
  • Profit After Tax: (42.99) [Loss]
  • Basic EPS: (1.00)
  • Diluted EPS: (1.00)

Year Ended March 31, 2026 (Audited) [Reference]:

  • Finance Costs: 0.48
  • Other Expenses: 9.49
  • Total Expenses: 9.97
  • Profit Before Tax: (9.97) [Loss]
  • Tax Expense: (23.02) [Credit, primarily from prior years]
  • Profit After Tax: 13.05 [Profit]
  • Basic EPS: 0.30
  • Diluted EPS: 0.30

Capital Structure

  • Paid-up equity share capital remained unchanged at Rs. 430.86 lakh (Face value Rs. 10 per share) across all reported periods.
  • Other Equity (Reserves) stood at Rs. (815.24) lakh as of September 30, 2026, compared to Rs. (772.26) lakh as of March 31, 2026.

Balance Sheet Highlights (Rs. in lakhs)

As at September 30, 2026 (Unaudited):

  • Total Assets: 129.56
  • Inventories: 32.29
  • Trade Receivables: Not quantified in disclosure
  • Cash and Cash Equivalents: 0.06
  • Other Financial Assets (Current): 0.74
  • Other Current Assets: Not quantified
  • Total Equity: (384.38) [430.86 + (815.24)]
  • Non-Current Borrowings: 407.40
  • Current Borrowings: 66.70
  • Trade Payables: Not quantified
  • Other Financial Liabilities (Current): Not quantified
  • Other Current Liabilities: 39.54

As at March 31, 2026 (Audited) [Comparison]:

  • Total Assets: 138.62
  • Inventories: 32.29
  • Cash and Cash Equivalents: 0.53
  • Total Equity: (341.40) [430.86 + (772.26)]
  • Non-Current Borrowings: 372.00
  • Current Borrowings: 99.84
  • Other Financial Liabilities (Current): 7.88
  • Other Current Liabilities: 0.30

Cash Flow Statement (Rs. in lakhs)

Six Months Ended September 30, 2026:

  • Net Cash Used in Operating Activities: (34.95)
  • Net Cash from Investing Activities: 0.00
  • Net Cash from Financing Activities: 35.21 (Primarily from proceeds of other long-term liabilities: 35.40, net of interest paid: 0.19)
  • Net Change in Cash: 0.26
  • Closing Cash and Cash Equivalents: 0.79

Audit and Review

  • The Audit Committee reviewed the results, and the Board of Directors approved them on November 05, 2026.
  • The Statutory Auditors, M A A K & Associates (FRN: 135024W), conducted a limited review as per Regulation 33 of SEBI LODR.
  • The auditors issued a qualified opinion. They were not provided with balance confirmations or other details for trade receivables, trade payables, and loans & advances shown in the books. Consequently, they were unable to confirm the balances and the nature of these transactions.

Additional Notes

  • The company operates in a single segment.
  • The financial results are prepared in accordance with Indian Accounting Standards (Ind AS).
  • Figures for previous periods have been restated/regrouped for comparability where necessary.