Financial Results - Standalone (₹ in Lakh)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹15.00
  • Other Income: ₹(0.09)
  • Total Income: ₹14.91
  • Total Expenses: ₹31.44
  • Profit before tax: ₹(16.53)
  • Tax Expense: ₹0.13
  • Net Profit for the period: ₹(16.66)
  • Total Comprehensive Income: ₹(16.66)
  • Basic EPS: ₹(1.78)
  • Diluted EPS: ₹(1.78)

Quarter Ended June 30, 2026:

  • Revenue from operations: ₹25.00
  • Other Income: ₹0.26
  • Total Income: ₹25.26
  • Total Expenses: ₹32.39
  • Profit before tax: ₹(7.13)
  • Tax Expense: ₹(0.68)
  • Net Profit for the period: ₹(6.45)
  • Total Comprehensive Income: ₹(6.45)
  • Basic EPS: ₹(0.69)
  • Diluted EPS: ₹(0.69)

Quarter Ended September 30, 2025:

  • Revenue from operations: ₹30.00
  • Other Income: ₹428.26
  • Total Income: ₹458.26
  • Total Expenses: ₹23.01
  • Profit before tax: ₹435.25
  • Tax Expense: ₹121.77
  • Net Profit for the period: ₹313.48
  • Total Comprehensive Income: ₹313.48
  • Basic EPS: ₹33.55
  • Diluted EPS: ₹33.55

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹40.00
  • Other Income: ₹0.17
  • Total Income: ₹40.17
  • Total Expenses: ₹63.83
  • Profit before tax: ₹(23.66)
  • Tax Expense: ₹(0.55)
  • Net Profit for the period: ₹(23.11)
  • Total Comprehensive Income: ₹(23.11)
  • Basic EPS: ₹(2.47)
  • Diluted EPS: ₹(2.47)

Balance Sheet Position - Standalone (₹ in Lakh)

As at September 30, 2026:

  • Total Assets: ₹5,118.54
  • Non-Current Assets: ₹4,166.72 (including Investments: ₹3,531.00)
  • Current Assets: ₹951.82
  • Total Equity: ₹(62.67)
  • Equity Share Capital: ₹93.43
  • Other Equity: ₹(156.10)
  • Non-Current Liabilities: ₹14.68
  • Current Liabilities: ₹5,166.53

Cash Flow Statement - Standalone (Six months ended September 30, 2026)

  • Net cash used in operating activities: ₹(79.69)
  • Net cash from investing activities: ₹12.79
  • Net decrease in cash and cash equivalents: ₹(66.90)
  • Cash and cash equivalents at beginning: ₹72.48
  • Cash and cash equivalents at end: ₹5.58

Financial Results - Consolidated (₹ in Lakh)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹15.00
  • Other Income: ₹(0.09)
  • Total Income: ₹14.91
  • Total Expenses: ₹31.44
  • Profit before tax and share in profit/(loss) of associate: ₹(16.53)
  • Share of Profit/(loss) of associate: Nil
  • Profit before tax: ₹(16.53)
  • Tax Expense: ₹0.13
  • Net Profit for the period: ₹(16.66)
  • Total Comprehensive Income: ₹(16.66)
  • Basic EPS: ₹(1.78)
  • Diluted EPS: ₹(1.78)

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹40.00
  • Other Income: ₹0.17
  • Total Income: ₹40.17
  • Total Expenses: ₹63.83
  • Profit before tax and share in profit/(loss) of associate: ₹(23.66)
  • Share of Profit/(loss) of associate: Nil
  • Profit before tax: ₹(23.66)
  • Tax Expense: ₹(0.55)
  • Net Profit for the period: ₹(23.11)
  • Total Comprehensive Income: ₹(23.11)
  • Basic EPS: ₹(2.47)
  • Diluted EPS: ₹(2.47)

Associate Company Details

  • Ojas Industries Private Limited: 49.50% holding, incorporated in India
  • Company's share of net profit: ₹Nil for quarter ended September 30, 2026
  • Company's share of total comprehensive income: ₹Nil for quarter ended September 30, 2026
  • The unaudited financial results of the associate have not been reviewed by their auditors

Auditor's Review

  • Review conducted by Chopra Vimal & Co., Chartered Accountants (Firm registration number: 006456C)
  • Review performed in accordance with Standard on Review Engagements (SRE) 2410
  • Conclusion: Nothing came to attention that causes belief that the statement contains material misstatement
  • The conclusion on consolidated statement is not modified in respect of the associate company's unreviewed results

Board Approval and Compliance

  • Results reviewed by Audit Committee and approved by Board of Directors
  • Board meeting held on November 12, 2026 from 12:00 PM to 12:30 PM
  • Compliance with SEBI Circular No. CIR/CFD/CMD/4/2015 dated September 09, 2015
  • Results to be published in newspapers and on company website (www.anandprojects.com) as per Regulation 47 read with Regulation 46

Operational Segment

  • The company operates only in one segment: "Engineering, Procurement and Construction"
  • No reportable segments in accordance with Ind-AS 108 on "Operating Segments"