Financial Results - Consolidated
Income Statement (INR in Lakhs):
- Quarter Ended 30 September 2026: Total Income: ₹14.31, Total Expenses: ₹187.36, Loss Before Tax: ₹(173.05), Net Loss After Tax: ₹(173.05)
- Half Year Ended 30 September 2026: Total Income: ₹17.00, Total Expenses: ₹294.56, Loss Before Tax: ₹(277.53), Net Loss After Tax: ₹(277.53)
- Comparative Quarter Ended 30 September 2025: Net Loss After Tax: ₹(120.20)
- Earnings Per Share (Face value ₹10): Basic and Diluted: ₹(1.69) for Q2 FY27, ₹(3.08) for H1 FY27
Balance Sheet (Consolidated as at 30 September 2026):
- Total Assets: ₹1,975.43 Lakhs (Previous: ₹2,161.00 Lakhs)
- Total Equity: ₹1,255.65 Lakhs (Previous: ₹1,477.34 Lakhs)
- Non-Current Borrowings: ₹659.57 Lakhs (Previous: ₹209.57 Lakhs)
- Current Borrowings: ₹0.00 Lakhs (Previous: ₹445.26 Lakhs)
Financial Results - Standalone
Income Statement (INR in Lakhs):
- Quarter Ended 30 September 2026: Total Income: ₹8.51, Total Expenses: ₹130.86, Loss Before Tax: ₹(122.35), Net Loss After Tax: ₹(122.35)
- Half Year Ended 30 September 2026: Total Income: ₹9.42, Total Expenses: ₹191.43, Loss Before Tax: ₹(182.01), Net Loss After Tax: ₹(182.01)
- Earnings Per Share (Face value ₹10): Basic and Diluted: ₹(1.22) for Q2 FY27, ₹(2.02) for H1 FY27
Cash Flow Statements
Consolidated Cash Flow (H1 FY27):
- Net Cash from Operating Activities: ₹7.06 Lakhs
- Net Cash from Investing Activities: ₹7.21 Lakhs
- Net Cash from Financing Activities: ₹(12.60) Lakhs
- Cash and Cash Equivalents at end: ₹33.35 Lakhs
Standalone Cash Flow (H1 FY27):
- Net Cash used in Operating Activities: ₹(450.70) Lakhs
- Net Cash from Investing Activities: ₹9.42 Lakhs
- Net Cash from Financing Activities: ₹441.19 Lakhs
- Cash and Cash Equivalents at end: ₹10.27 Lakhs
Key Corporate Developments
1. ESOP Grant: On 29th June, 2026, the Board approved grant of 5,70,000 Employee Stock Options to eligible employees under Anirit Ventures Limited Employee Stock Option Plan 2025.
2. Rights Issue: The Company issued 1,20,00,000 partly paid-up equity shares at an issue price of ₹33 per share (face value ₹10 + premium ₹23) through a rights issue. ₹23 per share was received on application, with balance amount to be received in subsequent calls.
3. Acquisition: The Company acquired 100% stake in Anirit Agritech Private Limited from Oilmax Energy Private Limited through a Share Purchase Agreement dated 14th January, 2026. This business combination involving entities under common control has been accounted using pooling of interests method.
4. Segment Information: The Company is primarily engaged in one operating segment - Agri-Ancillary segment.
Auditor Review
Statutory Auditors, SGCO & Co. LLP, issued limited review reports with unmodified opinions on both standalone and consolidated financial results for the quarter and half-year ended 30th September, 2026.
Meeting Details
The Board meeting commenced at 04:15 p.m. and concluded at 05:00 p.m. on 4th November, 2026.