Financial Results (₹ in lakhs)
Income Statement Highlights:
- Revenue from operations: ₹2,493.93 (H1 FY27) vs ₹2,722.62 (H1 FY26) - decrease of 8.4%
- Other Income: ₹40.15 (H1 FY27) vs ₹7.03 (H1 FY26)
- Total Revenue: ₹2,534.08 (H1 FY27) vs ₹2,729.65 (H1 FY26)
- Employee benefits expense: ₹206.74 (H1 FY27) vs ₹322.57 (H1 FY26)
- Finance costs: ₹81.36 (H1 FY27) vs ₹58.01 (H1 FY26)
- Other expenses: ₹2,159.67 (H1 FY27) vs ₹2,036.10 (H1 FY26)
- Profit before tax: ₹74.31 (H1 FY27) vs ₹303.32 (H1 FY26) - decrease of 75.5%
- Total tax expense: ₹20.01 (H1 FY27) vs ₹77.60 (H1 FY26)
- Profit from continuing operations: ₹54.30 (H1 FY27) vs ₹225.72 (H1 FY26) - decrease of 75.9%
- Earnings per share (Basic & Diluted): ₹0.12 (H1 FY27) vs ₹0.49 (H1 FY26)
- Paid-up equity share capital: ₹458.51 (unchanged)
Balance Sheet Position (as at September 30, 2026):
- Shareholders' funds: ₹1,953.16 vs ₹1,898.86 (March 31, 2026)
- Reserves and surplus: ₹1,494.65 vs ₹1,440.35 (March 31, 2026)
- Long-term borrowings: ₹296.08 vs ₹116.43 (March 31, 2026)
- Short-term borrowings: ₹1,072.32 vs ₹662.47 (March 31, 2026)
- Trade payables: ₹149.23 vs ₹391.05 (March 31, 2026)
- Total liabilities: ₹3,987.35 vs ₹3,562.90 (March 31, 2026)
- Trade receivables: ₹2,732.90 vs ₹2,098.05 (March 31, 2026)
- Cash and bank balances: ₹343.20 vs ₹715.38 (March 31, 2026)
- Property, Plant & Equipment: ₹147.96 vs ₹77.48 (March 31, 2026)
- Capital work-in-progress: ₹454.37 vs ₹448.40 (March 31, 2026)
Cash Flow Statement (H1 FY27):
- Cash flow from operating activities: Negative ₹996.80 (used)
- Cash flow from investing activities: Negative ₹84.09 (used)
- Cash flow from financing activities: Positive ₹527.81 (generated)
- Net decrease in cash: ₹553.08
- Cash and cash equivalents at period end: ₹56.66
Notes to Financial Results
- The unaudited financial results were reviewed by the audit committee and approved by the Board on November 07, 2026
- Results are reviewed by statutory auditors in compliance with Regulation 33 of SEBI LODR
- Prepared in accordance with Accounting Standards prescribed under Section 133 of Companies Act 2013
- EPS computed in accordance with AS 20 and is not annualized
- Comparative results for September 30, 2025, are unaudited and limited reviewed
- Company operates in a single business segment - skill development training services
- Previous year figures have been regrouped/reclassified where necessary