Financial Results Overview

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: Rs 0.00 lakh
  • Other Income: Rs 1.50 lakh
  • Total Revenue: Rs 1.50 lakh
  • Total Expenses: Rs 3.54 lakh (Employee Benefits: Rs 0.79 lakh, Other Expenses: Rs 2.75 lakh)
  • Loss Before Tax: Rs (3.54) lakh
  • Net Loss After Tax: Rs (3.54) lakh
  • Basic and Diluted EPS: Rs (0.26)

Quarter Ended June 30, 2026 (Q1 FY27):

  • Net Profit After Tax: Rs 0.55 lakh
  • Basic and Diluted EPS: Rs 0.04

Half Year Ended September 30, 2026 (H1 FY27):

  • Total Revenue: Rs 3.06 lakh
  • Net Loss After Tax: Rs (2.99) lakh
  • Basic and Diluted EPS: Rs (0.22)

Comparative Period (Half Year Ended September 30, 2025):

  • Total Revenue: Rs 3.06 lakh
  • Net Loss After Tax: Rs (0.24) lakh
  • Basic and Diluted EPS: Rs (0.02)

Financial Position as of September 30, 2026

Assets:

  • Total Assets: Rs 42.36 lakh
  • Non-Current Assets: Rs 1.00 lakh (Investments: Rs 1.00 lakh)
  • Current Assets: Rs 41.36 lakh (Cash and Cash Equivalents: Rs 25.06 lakh, Bank Balances: Rs 15.00 lakh, Other Current Assets: Rs 1.30 lakh)

Liabilities and Equity:

  • Equity Share Capital: Rs 137.50 lakh
  • Other Equity: Rs (95.56) lakh
  • Total Equity: Rs 41.94 lakh
  • Current Liabilities: Rs 0.42 lakh
  • Total Liabilities: Rs 0.42 lakh

Comparative Position:

  • As of September 30, 2025: Total Assets Rs 76.13 lakh, Total Equity Rs 49.09 lakh
  • As of March 31, 2026: Total Assets Rs 46.06 lakh, Total Equity Rs 44.92 lakh

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

  • Net Cash from Operating Activities: Rs (4.28) lakh
  • Net Cash from Investing Activities: Rs 0.00 lakh
  • Net Decrease in Cash: Rs (4.28) lakh
  • Cash and Cash Equivalents at Beginning: Rs 29.34 lakh
  • Cash and Cash Equivalents at End: Rs 25.06 lakh

Additional Notes

  • Investments held by the company are negligible except one scrip, making segment-wise reporting not applicable
  • Previous quarter figures have been regrouped and reclassified to conform to current period classification
  • The company has no operating revenue and derives income primarily from other sources