Financial Performance Highlights (Quarter Ended 30.09.2026)

  • Total Income: ₹0.18 lakh (₹0.02 lakh from operations + ₹0.16 lakh other income)
  • Total Expenses: ₹917.41 lakh
  • Finance Costs: ₹559.58 lakh
  • Depreciation and Amortization: ₹247.80 lakh
  • Other Expenses: ₹103.10 lakh
  • Loss Before Tax: ₹(917.23) lakh
  • Loss for the Period: ₹(917.23) lakh
  • Basic and Diluted EPS: ₹(0.87) per share (face value ₹2)

Financial Performance Highlights (Half Year Ended 30.09.2026)

  • Total Income: ₹0.18 lakh (₹0.02 lakh from operations + ₹0.16 lakh other income)
  • Total Expenses: ₹1,732.97 lakh
  • Finance Costs: ₹1,119.48 lakh
  • Depreciation and Amortization: ₹495.76 lakh
  • Other Expenses: ₹105.76 lakh
  • Loss Before Tax: ₹(1,732.79) lakh
  • Loss for the Period: ₹(1,732.79) lakh
  • Basic and Diluted EPS: ₹(1.65) per share (face value ₹2)

Comparative Figures

  • Previous Quarter (30.06.2026): Loss of ₹(815.56) lakh
  • Same Quarter Previous Year (30.09.2025): Loss of ₹(812.75) lakh
  • Same Half Year Previous Year (30.09.2025): Loss of ₹(1,636.68) lakh
  • Full Year Previous (31.3.2026): Loss of ₹(9,165.52) lakh

Balance Sheet Position (as at 30.09.2026)

  • Total Assets: ₹26,809.80 lakh
  • Property, Plant and Equipment: ₹11,236.10 lakh
  • Inventories: ₹2,792.29 lakh
  • Cash and Cash Equivalents: ₹339.73 lakh
  • Total Equity: ₹(39,946.02) lakh (Negative)
  • Equity Share Capital: ₹2,100.00 lakh
  • Other Equity: ₹(42,046.02) lakh (Negative)
  • Short Term Borrowings: ₹57,072.12 lakh
  • Other Financial Liabilities: ₹5,038.67 lakh

Cash Flow Statement (Half Year Ended 30.09.2026)

  • Net Cash Used in Operating Activities: ₹(841.42) lakh
  • Net Cash Used in Investing Activities: ₹0.00 lakh
  • Net Cash from Financing Activities: ₹1,180.77 lakh (primarily from net proceeds of current borrowings)
  • Net Change in Cash: ₹339.35 lakh
  • Cash at Beginning: ₹0.38 lakh
  • Cash at End: ₹339.73 lakh

Key Notes and Additional Information

  • The financial results were prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)
  • The company has entered into settlement agreements with all secured lenders forming part of the Consortium/JLF as of 1 July 2026
  • Partial payments have been made towards settlement amounts as per agreements
  • The company operates in a single primary segment (no segment reporting required)
  • No subsidiaries, associates or joint ventures exist as of 30th September 2026
  • Paid-up equity share capital remained unchanged at ₹2,100.00 lakh
  • Previous period figures have been regrouped/rearranged for comparability