Key Financial Figures - Standalone Results (Quarter Ended September 30, 2026)

  • Revenue from operations: ₹11.20 lakh
  • Total expenses: ₹10.29 lakh
  • Cost of material consumed: ₹0.66 lakh
  • Employee benefits expense: ₹4.44 lakh
  • Depreciation and amortization: ₹0.92 lakh
  • Other expenses: ₹4.27 lakh
  • Profit before tax: ₹0.91 lakh
  • Profit for the period: ₹0.91 lakh
  • Earnings per share (Basic and Diluted): ₹0.00

Key Financial Figures - Standalone Results (Six Months Ended September 30, 2026)

  • Revenue from operations: ₹68.81 lakh
  • Total expenses: ₹63.86 lakh
  • Profit before tax: ₹4.95 lakh
  • Profit for the period: ₹4.95 lakh
  • Earnings per share (Basic and Diluted): ₹0.02

Comparative Figures (Quarter Ended September 30, 2025)

  • Revenue from operations: Not reported (shown as empty)
  • Profit/(Loss) for the period: (₹3.08) lakh loss

Balance Sheet Highlights (Standalone as at September 30, 2026)

  • Total assets: ₹18,276.89 lakh
  • Property, plant and equipment: ₹3,017.90 lakh
  • Investments: ₹123.87 lakh
  • Loans: ₹12,003.77 lakh
  • Trade receivables: ₹2,801.24 lakh
  • Cash and cash equivalents: ₹1.14 lakh
  • Equity share capital: ₹315.26 lakh
  • Other equity: ₹3,913.05 lakh
  • Borrowings: ₹12,419.81 lakh

Cash Flow Statement (Standalone Six Months Ended September 30, 2026)

  • Cash flow from operating activities: ₹5.99 lakh
  • Net decrease in cash and cash equivalents: (₹5.33) lakh
  • Cash and cash equivalents at beginning: ₹6.47 lakh
  • Cash and cash equivalents at end: ₹1.14 lakh

Consolidated Results

The consolidated results include the parent company and its subsidiary Alfa Valley Resort & Wellness Private Limited, in which the company acquired 74% rights effective July 1, 2026. The consolidated financial results mirror the standalone results for the period.

Auditor Review

S.N. Gadiya & Co., Chartered Accountants (FRN: 002052C), issued limited review reports on both standalone and consolidated financial results. Their review concluded that nothing came to their attention causing them to believe the statements contain any material misstatement.

Segment Information

The company operates in one segment - Organic Farming. No separate segment disclosures are presented as per Ind AS-108.

Availability of Results

The financial results are available on the company's website (http://alfavisionoverseasindia.com) and the stock exchange website (https://www.bseindia.com).