Key Financial Results (₹ in Lakhs)

Standalone Performance (Quarter Ended June 30, 2026)

  • Total Income: ₹84.59 lakhs (compared to ₹40.00 lakhs in Q1 FY26 and ₹26.66 lakhs in Q4 FY26)
  • Net Sales/Income from Operations: ₹0.00
  • Other Operating Income: ₹79.59 lakhs
  • Interest Income: ₹5.00 lakhs
  • Total Expenditure: ₹56.19 lakhs
  • Employee Benefit Expenses: ₹34.40 lakhs
  • Other Expenditure: ₹20.15 lakhs
  • Depreciation: ₹1.63 lakhs
  • Finance Cost: ₹0.01 lakhs
  • Profit Before Tax: ₹28.40 lakhs (compared to ₹6.44 lakhs in Q1 FY26 and loss of ₹44.13 lakhs in Q4 FY26)
  • Tax Expenses: ₹0.00
  • Net Profit After Tax: ₹28.40 lakhs (compared to ₹6.44 lakhs in Q1 FY26 and loss of ₹44.13 lakhs in Q4 FY26)

Consolidated Performance (Quarter Ended June 30, 2026)

  • Total Income: ₹916.49 lakhs (compared to ₹924.37 lakhs in Q1 FY26 and ₹835.14 lakhs in Q4 FY26)
  • Revenue from Operations: ₹911.49 lakhs (Net Sales ₹831.90 lakhs + Other Operating Income ₹79.59 lakhs)
  • Interest Income: ₹5.00 lakhs
  • Total Expenditure: ₹1,001.34 lakhs
  • Purchase of Stock in Trade: ₹569.58 lakhs
  • Employee Benefit Expenses: ₹201.09 lakhs
  • Other Expenditure: ₹158.95 lakhs
  • Depreciation: ₹78.47 lakhs
  • Finance Cost: ₹47.50 lakhs
  • Decrease in Stock in Trade: ₹54.26 lakhs (credit)
  • Loss Before Tax: ₹84.85 lakhs (compared to loss of ₹37.87 lakhs in Q1 FY26 and loss of ₹202.25 lakhs in Q4 FY26)
  • Tax Expenses: ₹0.00 (Current Tax: ₹0.00, Deferred Tax: ₹0.00)
  • Net Loss from Associate Company: ₹0.01 lakhs
  • Net Loss After Tax: ₹84.86 lakhs (compared to loss of ₹37.87 lakhs in Q1 FY26 and loss of ₹184.72 lakhs in Q4 FY26)
  • Net Loss Attributable to Owners: ₹38.23 lakhs

Segment-wise Performance (Consolidated, Quarter Ended June 30, 2026)

  • Retail Segment: Revenue ₹791.92 lakhs, Profit Before Tax ₹93.68 lakhs
  • Automation & Robotics Segment: Revenue ₹16.64 lakhs, Loss Before Tax ₹41.19 lakhs
  • Others Segment: Revenue ₹107.93 lakhs, Loss Before Tax ₹89.83 lakhs

Segment Assets and Liabilities (Consolidated, as of June 30, 2026)

  • Total Assets: ₹3,149.30 lakhs
  • Retail: ₹1,424.69 lakhs
  • Automation & Robotics: ₹197.08 lakhs
  • Others: ₹1,527.53 lakhs
  • Total Liabilities: ₹2,218.38 lakhs
  • Retail: ₹1,516.27 lakhs
  • Automation & Robotics: ₹218.96 lakhs
  • Others: ₹483.15 lakhs

Corporate Action

The company has received in-principle approval from BSE (Ref. No: LOD/RIGHT/MV/FIP/623/2026-27 dated August 05, 2026) for a proposed Rights Issue of equity shares aggregating up to ₹714.70 lakhs to eligible equity shareholders.

Business Updates and Strategic Initiatives

Next Business Portfolio (Technology-led solutions)

  • Learnix: Signed six channel partners identifying opportunity across 500+ private schools. Platform has created 30+ interactive simulation labs across AI, robotics and IoT with fully offline operation. Exploring CSR funding for public schools.
  • UpnUp Life: Running PODs in security-guard and facility-management sectors, bringing enterprise-grade software to smaller providers. Current phase focused on validating use cases and establishing repeatable enterprise adoption.

Frontier Business Portfolio (Emerging technologies)

  • Zynd.ai: Building AI agent portfolio through hackathons.
  • Meta Star: Exploring immersive experiences for temples, museums and heritage spaces.
  • Bluverge: Deployed 10 drones-as-a-service for sugarcane farmers in Baramati, with early observations indicating yield improvements of up to 50% in certain cases (under validation).

Group Strategy

The company is building shared capabilities across technology, AI, engineering, manufacturing, brands and distribution that can be leveraged across the portfolio. Shri Shailesh Haribhakti has been engaged as Chief Mentor to the Group to support management with experience and perspective.

Capital Allocation & Outlook

Capital allocation remains disciplined with focus on businesses demonstrating product-market fit and traction. Objective is scaling with improving economics rather than growth at any cost. Over next 12-24 months, focus will be on gradually scaling businesses that have completed product development, establishing repeatable GTM models, and selectively exploring opportunities in industrial AI and quantum algorithms.

Board Meeting Details

The Board of Directors meeting was held on August 13, 2026, from 11:30 AM to 12:45 PM (IST) where the financial results were approved.

Auditor Review

Pravin Chandak & Associates, Chartered Accountants, provided limited review reports for both standalone and consolidated financial results, stating nothing has come to their attention that causes them to believe the statements contain material misstatements.

Subsidiaries Included in Consolidation

The consolidated results include the parent company Alan Scott Enterprises Limited and 12 subsidiaries: Alan Scott Retail Limited, Alan Scott Automation & Robotics Limited, Alan Scott Fusion Resonance Limited, Alan Scott Envirotech Limited, Alan Scott Upnup Life Limited, Alan Scott Learnix Limited, Alan Scott Omnis Ai Limited, Alan Scott Vajrashakti Technologies Limited, Alan Scott Bluverge Limited, Alan Scott Metastar Media Private Limited, Alan Scott Qubiverse Limited, and Alan Scott Satwik Himalayan Private Limited.