The Board considered and approved the Unaudited Standalone Financial Results of the Company for the Quarter and half year ended September 30, 2026, along with the Limited Review Report issued by M/s. Deoki Bijay & Co, Statutory Auditors of the Company in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Results Highlights (Quarter Ended September 30, 2026)

  • Revenue from Operations: Not separately quantified (included in Total Income)
  • Other Income: ₹0.30 lakh
  • Total Income: ₹5.30 lakh
  • Total Expenditure: ₹16.73 lakh
  • Employee Benefit Expense: ₹3.29 lakh
  • Depreciation and Amortisation Expense: ₹0.09 lakh
  • Other Expenses: ₹13.36 lakh
  • Loss Before Tax: ₹(11.44) lakh
  • Tax Expense: Nil
  • Net Loss After Tax: ₹(11.44) lakh
  • Paid Up Equity Share Capital: ₹1,578.00 lakh (Face value ₹4 each)
  • Earnings Per Share (Basic & Diluted): ₹(0.03)

Comparative Performance (Quarterly)

  • Q2 FY2026 Total Income: ₹5.30 lakh vs. Q2 FY2025: ₹7.63 lakh
  • Q2 FY2026 Net Loss: ₹(11.44) lakh vs. Q2 FY2025 Net Loss: ₹(2.32) lakh

Half Year Performance (Ended September 30, 2026)

  • Total Income: ₹9.64 lakh vs. H1 FY2025: ₹12.72 lakh
  • Net Loss After Tax: ₹(24.37) lakh vs. H1 FY2025 Net Loss: ₹(13.94) lakh
  • Earnings Per Share (Basic & Diluted): ₹(0.06)

Annual Comparison (Audited)

  • Year Ended March 31, 2026 Net Profit After Tax: ₹0.21 lakh
  • Year Ended March 31, 2026 Earnings Per Share: ₹(0.03)

Balance Sheet Position (As at September 30, 2026)

  • Total Assets: ₹161.21 lakh
  • Non-current Assets: ₹131.84 lakh
  • Property, Plant and Equipment: ₹37.86 lakh
  • Other Intangible Assets: ₹0.03 lakh
  • Investments: ₹56.40 lakh
  • Loans & Advance: ₹5.79 lakh
  • Others Financial Asset: ₹31.76 lakh
  • Current Assets: ₹29.37 lakh
  • Trade receivables: ₹8.17 lakh
  • Cash and cash equivalents: ₹13.28 lakh
  • Current Tax assets (net): ₹7.38 lakh
  • Other current assets: ₹0.55 lakh
  • Equity: Negative ₹(792.54) lakh [Equity Share Capital ₹1,578.00 lakh + Other Equity ₹(2,370.54) lakh]
  • Current Liabilities: ₹15.00 lakh
  • Trade payables: ₹3.30 lakh
  • Other Current Liabilities: ₹11.69 lakh
  • Non-financial Liabilities: ₹0.34 lakh (Deferred tax liabilities)
  • Borrowings: ₹283.50 lakh
  • Other financial liabilities: ₹654.92 lakh

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash from Operating Activities: ₹(32.49) lakh
  • Net Cash from Investing Activities: ₹3.86 lakh
  • Net Cash from Financing Activities: ₹30.01 lakh
  • Net Increase in Cash and Cash Equivalents: ₹1.38 lakh
  • Cash and Cash Equivalents at Beginning: ₹11.90 lakh
  • Cash and Cash Equivalents at End: ₹13.28 lakh

Key Notes and Disclosures

  • The financial results were reviewed by the Audit Committee and approved by the Board on November 12, 2026
  • Prepared in accordance with Ind AS 34 "Interim Financial Reporting" and other recognized accounting practices
  • The company operates within a single primary segment of 'Financial Services' (Ind AS 108 not applicable)
  • Provision for Tax has not been made for the quarter as it is provided for the full year at year-end
  • Figures for previous periods have been regrouped/rearranged for comparability

Auditor's Limited Review Report

Deoki Bijay & Co. conducted a review in accordance with Standard on Review Engagements (SRE) 2410. Their report states that nothing has come to their attention that causes them to believe that the financial results:

  • Have not disclosed the information required by Regulation 33 of SEBI LODR Regulations
  • Contain any material misstatement

The report was issued on November 12, 2026, by CA D. N. Agrawal, Partner (Membership No. 051157).

Related Party Disclosures (April 1, 2026 to September 30, 2026)

Key Managerial Personnel:

  • Santosh Kumar Jain (Managing Director)
  • Sandeep Dey (CFO)
  • Shivangi Agarwal (Company Secretary, resigned 22.06.2026)
  • Niladri Bihari Burik (Director)
  • Shyam Sunder Chatterjee (Director)
  • Krishna Banerjee (Director)
  • Rohit Sahu (Director)
  • Bikash Adhikary (Director)

Transactions with Related Parties:

  • Remuneration to Shivangi Agarwal: ₹0.40 lakh
  • The company confirmed that all related party transactions are at Arm's Length Price

Enterprises over which Company has Significant Influence:

Multiple entities including Abhiruchi Vision Pvt Ltd, AMLUCKIE INVESTMENT CO LTD, ARISSAN ENERGY LTD, and others with various debit/credit balances and share transactions during the period.

Availability of Information

The financial results are available on the company's website (www.atninternational.in) and stock exchange websites (NSE, BSE, Calcutta Stock Exchange).