Financial Performance Highlights

Quarter Ended 30th September 2026 (Unaudited):

  • Revenue from operations: ₹0.00 lakh
  • Other income: ₹0.08 lakh
  • Total income: ₹0.08 lakh
  • Employee benefit expense: ₹0.66 lakh
  • Other expenses: ₹0.01 lakh
  • Total expenses: ₹0.67 lakh
  • Loss from operations before tax: ₹(0.59) lakh
  • Tax expense: ₹0.00 lakh
  • Net loss after tax: ₹(0.59) lakh
  • Earnings per share (Basic and Diluted): ₹(0.00)

Half Year Ended 30th September 2026 (Unaudited):

  • Revenue from operations: ₹0.00 lakh
  • Other income: ₹0.08 lakh
  • Total income: ₹0.08 lakh
  • Employee benefit expense: ₹1.54 lakh
  • Other expenses: ₹5.03 lakh
  • Total expenses: ₹6.57 lakh
  • Loss from operations before tax: ₹(6.49) lakh
  • Tax expense: ₹0.00 lakh
  • Net loss after tax: ₹(6.49) lakh
  • Earnings per share (Basic and Diluted): ₹(0.01)

Balance Sheet Position (as at 30th September 2026)

  • Total assets: ₹1,284.60 lakh
  • Non-current assets: ₹1,282.98 lakh (primarily financial investments)
  • Current assets: ₹1.62 lakh (cash and cash equivalents: ₹1.60 lakh)
  • Equity share capital: ₹1,203.00 lakh
  • Other equity: ₹(159.91) lakh
  • Total shareholders' funds: ₹1,043.09 lakh
  • Current liabilities: ₹241.51 lakh (including borrowings of ₹6.00 lakh and other financial liabilities of ₹230.22 lakh)

Cash Flow Statement (Half Year Ended 30th September 2026)

  • Net cash flow from operating activities: ₹(6.43) lakh
  • Net cash flow from investing activities: ₹0.00 lakh
  • Net cash flow from financing activities: ₹6.00 lakh (from short-term borrowing)
  • Net decrease in cash and cash equivalents: ₹(0.43) lakh
  • Opening cash balance: ₹2.03 lakh
  • Closing cash balance: ₹1.60 lakh

Regulatory Compliance and Review

The financial results were prepared in accordance with Indian Accounting Standard 34 (Ind AS 34) and Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results were reviewed by the Audit Committee and approved by the Board of Directors. The statutory auditors, Bipin & Co. (FRN: 101509W), conducted a limited review and reported that nothing came to their attention suggesting material misstatement in the financial results.

Additional Notes

  • The company has only one segment
  • Previous period/year figures have been re-grouped/re-arranged where necessary
  • Paid-up equity share capital remained unchanged at ₹1,203.00 lakh (face value of ₹1/- each)
  • The financial impact of the results is quantified in the disclosure