Key Financial Figures - Quarterly Performance (Q2 FY27)

  • Revenue from operations: ₹40.00 lakh (compared to ₹0.00 lakh in Q2 FY26 and Q1 FY27)
  • Total Income: ₹40.00 lakh
  • Total Expenses: ₹41.74 lakh, consisting of:
  • Employee benefits expense: ₹26.86 lakh
  • Finance cost: ₹6.94 lakh
  • Construction expenses: ₹1.43 lakh
  • Depreciation and amortization: ₹1.59 lakh
  • Other expenses: ₹4.92 lakh
  • Loss before tax: ₹(1.74) lakh
  • Tax expense: ₹0.03 lakh (Deferred tax)
  • Net Loss for the quarter: ₹(1.77) lakh
  • Earnings per share (Basic and Diluted): ₹(0.04)

Key Financial Figures - Half-Year Performance (H1 FY27)

  • Revenue from operations: ₹40.00 lakh (compared to ₹0.00 lakh in H1 FY26)
  • Total Income: ₹40.00 lakh
  • Total Expenses: ₹81.86 lakh
  • Loss before tax: ₹(41.86) lakh
  • Tax expense: ₹0.05 lakh (Deferred tax)
  • Net Loss for half year: ₹(41.91) lakh
  • Earnings per share (Basic and Diluted): ₹(0.91)

Comparative Performance

  • Year-over-Year (Q2): Net loss improved from ₹(23.93) lakh in Q2 FY25 to ₹(1.77) lakh in Q2 FY26
  • Sequential (Quarterly): Net loss improved significantly from ₹(40.14) lakh in Q1 FY27 to ₹(1.77) lakh in Q2 FY27
  • Annual Comparison: H1 FY27 net loss of ₹(41.91) lakh compares to full-year FY26 profit of ₹11.63 lakh

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹1,535.88 lakh
  • Non-current assets: ₹296.67 lakh (Property, plant and equipment: ₹41.67 lakh; Other financial assets: ₹255.00 lakh)
  • Current assets: ₹1,239.21 lakh (Cash and cash equivalents: ₹7.57 lakh; Trade receivables: ₹10.50 lakh; Other current assets: ₹1,221.14 lakh)
  • Equity: ₹69.85 lakh (Equity share capital: ₹503.74 lakh; Other equity: negative ₹(433.89) lakh)
  • Non-current liabilities: ₹0.68 lakh (Deferred tax liability)
  • Current liabilities: ₹1,465.34 lakh (Borrowings: ₹867.61 lakh; Other financial liabilities: ₹256.86 lakh; Other current liabilities: ₹322.39 lakh; Trade payables: ₹16.67 lakh; Current tax liabilities: ₹1.81 lakh)

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

  • Net cash used in operating activities: ₹44.69 lakh (inflow)
  • Net cash used in investing activities: ₹0.00 lakh
  • Net cash used in financing activities: ₹(40.66) lakh (outflow from repayments)
  • Net increase in cash and cash equivalents: ₹4.03 lakh
  • Cash and cash equivalents at end of period: ₹7.57 lakh

Capital Structure

  • Paid-up equity share capital: ₹458.92 lakh (face value ₹10 per share), unchanged from previous periods

Regulatory and Governance Details

  • Approval Process: Results reviewed by Audit Committee and approved by Board of Directors on November 13, 2026
  • Accounting Standards: Prepared in accordance with Indian Accounting Standards (Ind AS)
  • Segment Reporting: The entire operations relate to only one segment, hence segmental reporting as per Ind AS 108 is not provided

Auditor Review

  • Auditor: Samudrala K & Co LLP (Firm's Registration No. S200142)
  • Review Type: Limited review of unaudited financial results
  • Conclusion: The limited review report does not have any modification
  • UDIN: 26220150LTFMIX8408