Summary of Key Information:

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

Nature of Filing / Announcement: Regulatory filing under SEBI Listing Regulations (Regulation 30) - Outcome of Board Meeting

Audit Opinion:

The financial results are unaudited but have been subjected to a limited review by the statutory auditors, B K Chavda & Co LLP. The review report states that nothing has come to their attention that causes them to believe the statements contain any material misstatement. The opinion is clean for the limited review purpose.

Auditor’s Comment:

Not Specified

Key Financial Highlights [Amount in lakhs]:

Standalone Results:

Quarter ended September 30, 2026 (Q2 FY26):

  • Revenue from Operations: ₹288.26 (YoY: -93.5% from ₹4,410.20 in Q2 FY25)
  • Total Income: ₹389.70 (YoY: -91.2% from ₹4,410.87 in Q2 FY25)
  • Net Profit/(Loss): ₹48.37 (Profit) (YoY: Improvement from a loss of ₹67.75 in Q2 FY25)
  • EPS: ₹0.10 (Basic & Diluted) (YoY: Improvement from loss per share of ₹0.26 in Q2 FY25)

Half Year ended September 30, 2026 (H1 FY26):

  • Revenue from Operations: ₹2,819.38 (YoY: -68.7% from ₹9,001.24 in H1 FY25)
  • Total Income: ₹2,927.99 (YoY: -67.6% from ₹9,039.27 in H1 FY25)
  • Net Profit/(Loss): ₹-1,093.31 (Loss) (YoY: Significant deterioration from a loss of ₹56.98 in H1 FY25)
  • EPS: ₹-2.36 (Basic & Diluted) (YoY: Deterioration from loss per share of ₹0.22 in H1 FY25)

Balance Sheet (Standalone) as of September 30, 2026:

  • Cash and Cash Equivalents: ₹25.12 lakh
  • Total Debt (Borrowings): ₹1,170.00 lakh (Current) + ₹0.00 lakh (Non-Current) = ₹1,170.00 lakh
  • Other Equity: ₹2,012.83 lakh
  • Total Assets: ₹9,788.20 lakh

Consolidated Results:

Quarter ended September 30, 2026 (Q2 FY26):

  • Revenue from Operations: ₹625.15
  • Total Income: ₹697.56
  • Net Profit/(Loss): ₹-61.44 (Loss)
  • EPS: ₹-0.13 (Basic & Diluted)

Half Year ended September 30, 2026 (H1 FY26):

  • Revenue from Operations: ₹3,156.27
  • Total Income: ₹3,275.87
  • Net Profit/(Loss): ₹-1,205.10 (Loss)
  • EPS: ₹-2.60 (Basic & Diluted)

Balance Sheet (Consolidated) as of September 30, 2026:

  • Cash and Cash Equivalents: ₹10,133.73 lakh
  • Other Bank Balance: ₹1,500.00 lakh
  • Total Debt (Borrowings): ₹2,504.01 lakh (Current) + ₹82,753.00 lakh (Non-Current) + ₹2,302.75 lakh (Lease Liabilities) = ₹87,559.76 lakh
  • Other Equity: ₹1,820.97 lakh
  • Non-Controlling Interest: ₹-28.51 lakh
  • Total Assets: ₹99,659.08 lakh

Segment-wise Performance:

Not Specified

Corporate Actions:

  • Dividend: Not declared.
  • Share Issuance: The company raised capital through the issuance of shares. Paid-up equity share capital increased from ₹2,590.16 lakh (as of March 31, 2026) to ₹6,034.60 lakh (as of September 30, 2026). The cash flow statement shows ₹34,444,400.00 from "Proceeds from Issue of Share Capital" and ₹10,505,600.00 from "Securities premium received," totaling ₹44,950,000.00.

Other Significant Information:

  • Strategic Pivot: The change in name reflects the company's renewed business vision and strategic direction, with an increased focus on the renewable energy sector.
  • Major Capex: The consolidated balance sheet shows significant additions in "Capital work in progress" (₹19,356.55 lakh) and "Right-of-use assets" (₹2,800.22 lakh), indicating substantial ongoing capital expenditure in the new energy business.
  • Investment and Loans: The standalone financials show a large "Investment" (₹1,996.00 lakh) and "Loans" given (₹5,110.75 lakh), likely related to funding the new subsidiaries.