Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results with Limited Review Report

Audit Opinion:

Clean (Unmodified) - The auditors' limited review report states: "Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement."

Key Financial Highlights [₹ in lakhs]:

Standalone Results:

Quarter Ended 30.09.2026:

  • Revenue from Operations: ₹0.02 lakh (vs ₹0.00 lakh in Q2 FY26)
  • Total Income: ₹0.18 lakh (vs ₹0.04 lakh in Q2 FY26)
  • Net Loss: ₹(917.23) lakh (vs ₹(812.75) lakh in Q2 FY26)
  • EPS: ₹(0.87) (vs ₹(0.77) in Q2 FY26)

Half Year Ended 30.09.2026:

  • Revenue from Operations: ₹0.02 lakh
  • Total Income: ₹0.18 lakh (vs ₹0.04 lakh in H1 FY26)
  • Net Loss: ₹(1,732.79) lakh (vs ₹(1,636.68) lakh in H1 FY26)
  • EPS: ₹(1.65) (vs ₹(1.56) in H1 FY26)

Year Ended 31.03.2026 (Audited):

  • Net Loss: ₹(9,165.52) lakh
  • EPS: ₹(8.73)

Financial Position as at 30.09.2026:

  • Paid-up equity share capital: ₹2,100.00 lakh
  • Other Equity: ₹(42,046.02) lakh (negative)
  • Cash and cash equivalents: ₹339.73 lakh (increased from ₹0.38 lakh as at 31.03.2026)
  • Short Term Borrowings: ₹57,072.12 lakh (increased from ₹55,171.79 lakh as at 31.03.2026)
  • Total Assets: ₹26,809.80 lakh
  • Total Equity and Liabilities: ₹26,809.80 lakh

Expense Breakdown (Half Year Ended 30.09.2026):

  • Employee benefits expense: ₹11.97 lakh
  • Finance costs: ₹1,119.48 lakh
  • Depreciation and amortisation expense: ₹495.76 lakh
  • Other expenses: ₹105.76 lakh
  • Total expenses: ₹1,732.97 lakh

Segment-wise Performance:

The Company's operations constitute a single primary segment. Accordingly, no separate segment information is required under Ind AS 108 "Operating Segments".

Corporate Actions:

Not Specified

Other Significant Information:

  • Operations remain minimal with negligible revenue generation
  • Significant debt burden continues with high finance costs
  • Negative equity position persists
  • Settlement process with lenders underway