Athena Constructions H1 FY27 Net Loss of ₹37.37 Lakh

Company Disclosure

Athena Constructions Limited (Scrip Code: 53099) submitted its standalone financial results for the half year ended September 30, 2026, to BSE Limited pursuant to Regulation 33 and Regulation 30 of SEBI (LODR) Regulations, 2015.

Financial Results Summary (Standalone)

Period: Six months ended September 30, 2026 (all figures in ₹ lakhs)

Income Statement Highlights:

• Revenue from Operations: ₹0.00 (compared to ₹0.00 in H1 FY26)
• Other Operating Revenues: ₹3.047 (compared to ₹0.00 in H1 FY26)
• Total Income: ₹3.047 (compared to ₹0.00 in H1 FY26)

Expenditure Breakdown:

• Employee Benefit Expenses: ₹5.569 (compared to ₹7.32 in H1 FY26)
• Depreciation and Amortization: ₹0.32 (compared to ₹0.32 in H1 FY26)
• Other Expenses: ₹19.13 (compared to ₹13.22 in H1 FY26)
• Total Expenditure: ₹25.14 (compared to ₹20.86 in H1 FY26)

Profit/Loss Metrics:

• Loss from operations before other income: ₹(22.09) (compared to ₹(20.86) in H1 FY26)
• Other Income: ₹0.00 (compared to ₹0.00 in H1 FY26)
• Finance Cost: ₹12.23 (compared to ₹15.62 in H1 FY26)
• Loss before tax: ₹(37.37) (compared to ₹(36.48) in H1 FY26)
• Tax Expenses: ₹0.00 (compared to ₹0.00 in H1 FY26)
• Net Loss for period: ₹(37.37) (compared to ₹(36.48) in H1 FY26)

Capital Structure:

• Paid-up Equity Share Capital: ₹750.00 (unchanged, face value ₹10 per share)
• Reserves excluding Revaluation Reserves: ₹(202.21) (compared to ₹(133.95) as of previous accounting year)

Earnings Per Share (EPS):

• Basic & Diluted EPS (Before Extraordinary items): ₹(0.50) (compared to ₹(0.49) in H1 FY26)
• Basic & Diluted EPS (After Extraordinary items): ₹(0.50) (compared to ₹(0.49) in H1 FY26)

Statement of Assets and Liabilities (As on 30.09.2026)

Total Assets/Liabilities: ₹1,693.53 lakh (compared to ₹1,707.12 lakh as of previous period)

Equity and Liabilities:

• Share Capital: ₹750.00 lakh
• Reserves and Surplus: ₹(202.21) lakh
• Long-term Borrowings: ₹414.14 lakh (compared to ₹686.56 lakh)
• Deferred Tax Liabilities (Net): ₹0.00 (compared to ₹0.01 lakh)
• Other Current Liabilities: ₹0.00 (compared to ₹366.55 lakh)

Assets:

• Non-current Investments: ₹395.00 lakh
• Long-term Loans & Advances: ₹52.00 lakh (compared to ₹68.01 lakh)
• Short-term Loans and Advances: ₹909.00 lakh (compared to ₹913.00 lakh)
• Other Current Assets: ₹13.13 lakh (compared to ₹19.39 lakh)
• Cash and Cash Equivalents: ₹0.00 (compared to ₹4.33 lakh)