Meeting Details
The Board meeting was held on Friday, 6th November 2026, commencing at 11:15 AM and concluding at 12:50 PM.
Financial Results Overview
Standalone Performance (₹ in lakh, except per share data):
Quarter Ended 30th September 2026:
- Revenue from operations: ₹1,010.83
- Total income: ₹1,056.38
- Profit before tax: ₹45.35
- Profit after tax: ₹37.27
- Basic EPS: ₹0.06
- Diluted EPS: ₹0.06
Half Year Ended 30th September 2026:
- Revenue from operations: ₹1,619.54
- Total income: ₹1,724.86
- Profit before tax: ₹77.01
- Profit after tax: ₹61.58
- Basic EPS: ₹0.11
- Diluted EPS: ₹0.11
Consolidated Performance (₹ in lakh, except per share data):
Quarter Ended 30th September 2026:
- Revenue from operations: ₹1,010.83
- Total income: ₹1,056.38
- Share of loss of associate: ₹(1,306.81)
- Loss before tax: ₹(1,261.46)
- Loss after tax: ₹(1,269.54)
- Basic EPS: ₹(2.17)
- Diluted EPS: ₹(2.17)
Half Year Ended 30th September 2026:
- Revenue from operations: ₹1,619.54
- Total income: ₹1,724.86
- Share of loss of associate: ₹(968.65)
- Loss before tax: ₹(891.64)
- Loss after tax: ₹(907.07)
- Basic EPS: ₹(1.55)
- Diluted EPS: ₹(1.55)
Associate Company Impact
The consolidated results include the results of associate BMD Private Limited, which reflected total net loss after tax of ₹1,942.23 lakh and other comprehensive income of ₹71.79 lakh for the half year ended 30th September 2026. The interim financial results of the associate were reviewed by other auditors.
Assets and Liabilities Position
Standalone (as at 30th September 2026):
- Total assets: ₹3,295.70 lakh
- Total equity: ₹2,713.76 lakh
- Current liabilities: ₹577.95 lakh
- Investments: ₹2,224.14 lakh (₹660.00 lakh non-current + ₹1,564.14 lakh current)
- Cash and cash equivalents: ₹8.47 lakh
Consolidated (as at 30th September 2026):
- Total assets: ₹15,825.69 lakh
- Total equity: ₹15,243.75 lakh
- Current liabilities: ₹577.95 lakh
- Investments: ₹14,754.13 lakh (₹13,189.99 lakh non-current + ₹1,564.14 lakh current)
- Cash and cash equivalents: ₹8.47 lakh
Cash Flow Statements
Standalone for H1 FY27:
- Net cash used in operating activities: ₹(118.14) lakh
- Net cash used in investing activities: ₹(465.71) lakh
- Net cash from financing activities: ₹411.17 lakh
- Net decrease in cash: ₹(172.68) lakh
Consolidated for H1 FY27:
- Net cash used in operating activities: ₹(118.15) lakh
- Net cash used in investing activities: ₹(465.71) lakh
- Net cash from financing activities: ₹411.17 lakh
- Net decrease in cash: ₹(172.69) lakh
Auditor Review
The statutory auditors, Doogar & Associates (Firm Regn. No. 000561N), issued unqualified limited review reports for both standalone and consolidated financial results, confirming that nothing came to their attention causing them to believe that the statements contain any material misstatement.
Additional Information
The company's activities constitute a single business segment. The statement was prepared in accordance with Companies (Indian Accounting Standards) Rules, 2015 (Ind AS).