Meeting Details

The board meeting was held on Saturday, November 7, 2026, at the Registered Office of the Company, commencing at 03:15 P.M. and concluding at 3:45 P.M.

Financial Results Overview

Quarter Ended September 30, 2026 (₹ in Lakhs):

  • Revenue from operations: 162.42 (compared to 217.05 in Q2 FY26)
  • Total income: 162.42 (compared to 217.05 in Q2 FY26)
  • Total expenses: 160.70 (compared to 212.78 in Q2 FY26)
  • Profit before tax: 1.72 (compared to 4.27 in Q2 FY26)
  • Current tax: 0.64
  • Net profit: 1.08 (compared to 3.72 in Q2 FY26)
  • Basic EPS: ₹0.02 (compared to ₹0.06 in Q2 FY26)
  • Diluted EPS: ₹0.02 (compared to ₹0.06 in Q2 FY26)

Six Months Ended September 30, 2026 (₹ in Lakhs):

  • Revenue from operations: 520.88 (compared to 357.60 in H1 FY26)
  • Total income: 520.88 (compared to 357.60 in H1 FY26)
  • Total expenses: 513.67 (compared to 350.40 in H1 FY26)
  • Profit before tax: 7.21 (compared to 7.20 in H1 FY26)
  • Current tax: 1.24
  • Net profit: 5.97 (compared to 6.19 in H1 FY26)
  • Basic EPS: ₹0.10
  • Diluted EPS: ₹0.10

Comparative Figures (Year Ended March 31, 2026):

  • Revenue from operations: 1,109.62
  • Total income: 1,109.80
  • Net profit: 15.19
  • Basic EPS: ₹0.26

Balance Sheet Position (as of September 30, 2026)

Assets (₹ in Lakhs):

  • Total assets: 181.37 (down from 450.06 as of March 31, 2026)
  • Non-current assets: 17.72
  • Current assets: 163.64 (including trade receivables of 127.56, cash and cash equivalents of 1.74, and current tax assets of 32.61)

Equity and Liabilities (₹ in Lakhs):

  • Share capital: 581.00 (unchanged)
  • Other equity: -625.33 (improved from -632.53)
  • Total equity: -44.33 (improved from -51.53)
  • Current liabilities: 225.69 (including borrowings of 72.17, trade payables of 146.41, other current liabilities of 3.97, and provisions of 3.14)

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

  • Cash flow from operating activities: ₹20.21 lakh
  • Cash flow from investing activities: ₹0.00 lakh
  • Cash flow from financing activities: ₹(20.00) lakh (repayment of short-term borrowings)
  • Net increase in cash and cash equivalents: ₹0.21 lakh
  • Cash and cash equivalents at end of period: ₹1.75 lakh

Regulatory Compliance and Review

The financial results were reviewed by the audit committee and approved by the board of directors. The statutory auditors, Fenil P. Shah & Associates (FRN No. 143571W), conducted a limited review and issued an unqualified report confirming compliance with Ind AS 34 and SEBI Listing Regulations.

Additional Information

The company has only one reportable primary business segment as per IND AS 108. Figures for previous periods have been regrouped/reclassified where necessary for comparability. The company will publish an extract of the un-audited financial results as required by Regulation 47 of the SEBI Listing Regulations.