Limited Review Report on Quarterly Financial Results

Financial Performance Summary (Quarter Ended 30th June, 2026)

  • Total Revenue: ₹23.63 lakh (consisting entirely of Other Income; Revenue from Operations: ₹0)
  • Total Expenses: ₹30.16 lakh
  • Employee Benefits Expense: ₹10.40 lakh
  • Finance Cost: ₹7.37 lakh
  • Depreciation and Amortisation Expense: ₹1.16 lakh
  • Other Expenses: ₹11.23 lakh
  • Profit/(Loss) Before Tax: (₹6.53) lakh
  • Tax Expenses: ₹0 (Current Tax: ₹0, Deferred Tax: ₹0)
  • Profit/(Loss) After Tax: (₹6.53) lakh
  • Other Comprehensive Income: ₹0.15 lakh
  • Total Comprehensive Income: (₹6.38) lakh
  • Earnings Per Share (EPS): Rs(0.04) (Basic & Diluted, not annualized)

Comparative Financial Data

Quarter Ended 30th June, 2026 vs. Previous Periods (₹ in lakh):

  • Other Income: ₹23.63 (Q1 2026) vs ₹24.34 (Q4 2025) vs ₹23.58 (Q1 2025)
  • Total Expenses: ₹30.16 (Q1 2026) vs ₹28.62 (Q4 2025) vs ₹30.45 (Q1 2025)
  • Profit/(Loss) After Tax: (₹6.53) (Q1 2026) vs (₹4.40) (Q4 2025) vs (₹6.67) (Q1 2025)

Year Ended 31st March, 2026:

  • Total Revenue: ₹95.47 lakh
  • Total Expenses: ₹113.52 lakh
  • Profit/(Loss) After Tax: (₹18.05) lakh
  • EPS: Rs(0.12)

Capital Structure

  • Paid-up Equity Share Capital: ₹1,515.38 lakh (Face Value of Rs 10)
  • Reserves (excluding revaluation reserves): (₹1,625.44) lakh

Auditor's Review and Approval

Rajan Goel & Associates Chartered Accountants conducted a limited review of the quarterly financial results in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI. Their report dated 12th August, 2026 states: "Nothing has come to our attention that causes us to believe that the accompanying statement... has not disclosed the information required to be disclosed... or that it contains any material misstatement."

The financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 12th August, 2026.

Additional Notes

1. The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS), specifically Ind AS 34 (Interim Financial Reporting), and comply with Regulation 33 of SEBI Listing Regulations.

2. Provision for taxation has been made based on anticipated taxable income for the year as a whole.

3. The company's operations are confined to one segment: providing Financial and Other Advisory Services.

4. The figures for the quarter ended 31st March, 2026 are balancing figures representing the difference between audited annual figures and published year-to-date figures up to the third quarter.

5. Previous period figures have been regrouped/rearranged where necessary for comparability.