The financial results were reviewed by the statutory auditors, M/s. AGRA AND CO., Chartered Accountants, who issued limited review reports stating that nothing came to their attention causing them to believe the statements contain material misstatements.

Standalone Financial Performance (₹ in Lakhs)

Income Statement:

  • Revenue from operations: ₹1,083.88 (H1 FY27) vs ₹2,103.68 (H1 FY26)
  • Other Income: ₹29.71 (H1 FY27) vs ₹1.00 (H1 FY26)
  • Total Revenue: ₹1,113.59 (H1 FY27) vs ₹2,104.68 (H1 FY26)
  • Total Expenses: ₹1,202.02 (H1 FY27) vs ₹1,751.65 (H1 FY26)
  • Profit before tax: (₹88.44) loss (H1 FY27) vs ₹353.03 profit (H1 FY26)
  • Net Profit/Loss: (₹88.44) loss (H1 FY27) vs ₹269.17 profit (H1 FY26)
  • Earnings per share (Basic & Diluted): (₹1.30) (H1 FY27) vs ₹4.40 (H1 FY26)

Balance Sheet (as of September 30, 2026):

  • Paid-up share capital: ₹837.46 lakh
  • Reserves and surplus: ₹2,702.50 lakh
  • Total equity: ₹3,539.96 lakh
  • Total liabilities: ₹5,607.85 lakh
  • Total assets: ₹5,607.85 lakh
  • Cash and cash equivalents: ₹830.21 lakh

Cash Flow Statement:

  • Net cash from operating activities: (₹953.65)
  • Net cash used in investing activities: (₹197.00)
  • Net cash from financing activities: ₹1,947.04
  • Net increase in cash: ₹796.39

Consolidated Financial Performance (₹ in Lakhs)

The consolidated results include 100% subsidiary Solar Robotics.

Income Statement:

  • Revenue from operations: ₹1,268.90 (H1 FY27) vs ₹2,103.68 (H1 FY26)
  • Other Income: ₹29.71 (H1 FY27) vs ₹1.00 (H1 FY26)
  • Total Revenue: ₹1,298.61 (H1 FY27) vs ₹2,104.68 (H1 FY26)
  • Total Expenses: ₹1,360.60 (H1 FY27) vs ₹1,751.65 (H1 FY26)
  • Profit before tax: (₹62.00) loss (H1 FY27) vs ₹353.03 profit (H1 FY26)
  • Net Profit/Loss: (₹62.00) loss (H1 FY27) vs ₹269.17 profit (H1 FY26)
  • Earnings per share (Basic & Diluted): (₹0.91) (H1 FY27) vs ₹4.40 (H1 FY26)

Balance Sheet (as of September 30, 2026):

  • Paid-up share capital: ₹837.46 lakh
  • Reserves and surplus: ₹2,672.04 lakh
  • Total equity: ₹3,509.50 lakh
  • Total liabilities: ₹5,619.30 lakh
  • Total assets: ₹5,619.30 lakh
  • Cash and cash equivalents: ₹855.46 lakh

Cash Flow Statement:

  • Net cash from operating activities: (₹930.16)
  • Net cash used in investing activities: (₹196.82)
  • Net cash from financing activities: ₹1,946.99
  • Net increase in cash: ₹820.01

Key Notes and Disclosures

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 13, 2026.

2. The company operates in a single segment, making segment reporting not applicable.

3. Ind AS compliance is not applicable as the company is listed on the SME platform of BSE.

4. The Equity Shares of the Company were listed on the SME Platform of BSE Limited on August 11, 2026.

5. Comparative figures for previous periods have been regrouped/reclassified where necessary for comparability.

6. The comparative figures for H1 FY25 and H2 FY26 have been compiled from company records/restated financial statements disclosed in the Prospectus and were not subjected to separate limited review or audit.

The information has been made available on the Company's website at www.aegeustechnologies.com.