Summary of Key Information:

Reporting Period: Quarter ended 30th June 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results and Land Sale Extension

Audit Opinion:

Modified Review Report - Auditors identified two specific issues affecting financial reporting

Key Financial Highlights [in ₹ lakh]:

Standalone Results:

Revenue from Operations: ₹153.57 lakh (Q1 FY27) vs ₹145.27 lakh (Q1 FY26) vs ₹198.27 lakh (Q4 FY26)

Total Income: ₹153.57 lakh (Q1 FY27) vs ₹153.19 lakh (Q1 FY26) vs ₹213.71 lakh (Q4 FY26)

Net Profit/(Loss): ₹(192.02) lakh (Q1 FY27) vs ₹(256.30) lakh (Q1 FY26) vs ₹(158.38) lakh (Q4 FY26)

EPS: Basic and Diluted ₹(2.95) (Q1 FY27) vs ₹(3.94) (Q1 FY26) vs ₹(2.44) (Q4 FY26)

Expense Breakdown [in ₹ lakh]:

Cost of Materials Consumed: ₹141.72 (Q1 FY27) vs ₹125.13 (Q1 FY26)

Employee Benefit Expenses: ₹52.66 (Q1 FY27) vs ₹34.62 (Q1 FY26)

Depreciation and amortisation: ₹43.98 (Q1 FY27) vs ₹20.88 (Q1 FY26)

Other expenses: ₹107.23 (Q1 FY27) vs ₹223.96 (Q1 FY26)

Finance Cost: Not specified for current quarter

Annual Comparison [in ₹ lakh]:

Year ended 31-Mar-26: Revenue ₹1,713.96, Net Profit ₹941.26, EPS ₹14.47

Year ended 31-Mar-25: Revenue ₹690.44, Net Loss ₹(803.62), EPS ₹(12.36)

Segment-wise Performance:

The company operates only in one reportable segment - Cycles

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities announced

Other Significant Information:

Paid up equity share capital: ₹325.19 lakh (Face value ₹5 per share)

The company did not have any subsidiary, associate or joint venture entities during the quarter

Previous quarter figures have been regrouped/rearranged/reclassified where necessary

Financial results prepared in accordance with Indian Accounting Standards (Ind AS) 34