Key Decisions and Financial Results

The Board of Directors meeting was held on Thursday, 05th November, 2026, commencing at 05:10 P.M. and concluding at 05:40 P.M. The Board considered, approved, and took on record the following:

  • The Standalone Unaudited Financial Results of the Company for the quarter and half year ended September 30, 2026.
  • The Limited Review Report submitted by the Statutory Auditors, Jain Kedia & Sharma (FRN: 103920W), on the aforesaid financial results. The report, issued by Partner Tarak Shah (Membership No. 182100), contained an unmodified opinion.

Detailed Financial Performance (Quarter Ended September 30, 2026)

Income Statement (₹ in Lakhs):

  • Total Income: ₹11.99 (comprising solely of Other Income; Revenue from Operations was ₹0.00)
  • Total Expenses: ₹7.87
  • Employee Benefits Expense: ₹0.75
  • Finance Costs: ₹4.66
  • Other Expenses: ₹2.46
  • Profit/(Loss) Before Tax: (₹7.87)
  • Tax Expense: ₹0.88 (Deferred Tax)
  • Profit/(Loss) for the Period: (₹8.75)
  • Earnings Per Share (Basic & Diluted): (₹0.15)

Detailed Financial Performance (Half Year Ended September 30, 2026)

Income Statement (₹ in Lakhs):

  • Total Income: ₹11.99
  • Total Expenses: ₹16.67
  • Profit/(Loss) Before Tax: (₹4.67)
  • Tax Expense: ₹0.07 (Deferred Tax)
  • Profit/(Loss) for the Period: (₹4.75)
  • Earnings Per Share (Basic & Diluted): (₹0.08)

Balance Sheet Position (As at September 30, 2026)

Assets (₹ in Lakhs):

  • Total Assets: ₹11.31
  • Cash and Cash Equivalents: ₹7.47
  • Other Current Assets: ₹3.84

Equity and Liabilities (₹ in Lakhs):

  • Equity Share Capital: ₹585.00
  • Other Equity: (₹767.19)
  • Non-Current Borrowings: ₹189.49
  • Deferred Tax Liabilities (Net): ₹2.41
  • Other Financial Liabilities: ₹0.47
  • Other Current Liabilities: ₹1.14
  • Total Equity and Liabilities: ₹11.31

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

Cash Flow (₹ in Lakhs):

  • Net Cash from Operating Activities: (₹2.64)
  • Net Cash from Investing Activities: ₹0.00
  • Net Cash from Financing Activities: ₹3.56 (primarily from an increase in borrowings of ₹9.21, net of interest paid of ₹5.65)
  • Net Change in Cash: ₹0.92
  • Opening Cash Balance: ₹6.55
  • Closing Cash Balance: ₹7.47

Notes and Additional Information

  • The financial results are prepared in accordance with Indian Accounting Standards (Ind AS).
  • The company has stated that Ind AS 108 'Operating Segment' is not applicable, hence no segment information is disclosed.
  • Earnings per share (EPS) figures are not annualized.
  • The comparative period figures are provided for the quarter ended September 30, 2025, the half year ended September 30, 2025, and the audited year ended March 31, 2026.