Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Submission of Standalone Unaudited Financial Results under Regulation 33 of SEBI LODR

Audit Opinion:

Unmodified report - The statutory auditors (Prabhat & Co.) expressed that nothing has come to their attention that causes them to believe the statement contains any material misstatement.

Key Financial Highlights [Rs. in Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹283.60
  • Total Income: ₹283.92
  • Net Profit: (₹179.01) [Loss]
  • EPS: (₹0.84)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹352.51
  • Total Income: ₹353.14
  • Net Profit: (₹544.93) [Loss]
  • EPS: (₹2.57)

Comparative Performance:

  • Q2 FY27 Revenue from Operations: ₹283.60 vs Q2 FY26: ₹0.00 (no comparable revenue)
  • Q2 FY27 Net Loss: ₹179.01 vs Q2 FY26 Net Loss: ₹77.53 (worsened by ₹101.48 lakh)
  • H1 FY27 Revenue from Operations: ₹352.51 vs H1 FY26: ₹0.00 (no comparable revenue)
  • H1 FY27 Net Loss: ₹544.93 vs H1 FY26 Net Loss: ₹157.87 (worsened by ₹387.06 lakh)

Balance Sheet Position as at September 30, 2026:

  • Paid-up Equity Share Capital: ₹212.35 lakh
  • Other Equity: ₹1,960.53 lakh
  • Total Assets: ₹5,681.68 lakh
  • Total Borrowings: ₹2,562.94 lakh (Current)
  • Cash and Cash Equivalents: ₹154.14 lakh

Segment-wise Performance [Rs. in Lakhs]:

Quarter Ended September 30, 2026:

  • Manufacturing Segment Revenue: ₹94.00, Segment Loss: (₹103.28)
  • Contract Segment Revenue: ₹189.60, Segment Profit: ₹37.62
  • Unallocated Segment Loss: (₹81.43)

Half Year Ended September 30, 2026:

  • Manufacturing Segment Revenue: ₹162.91, Segment Loss: (₹362.39)
  • Contract Segment Revenue: ₹189.60, Segment Profit: ₹37.62
  • Unallocated Segment Loss: (₹167.83)

Corporate Actions:

Not Specified

Other Significant Information:

Cash Flow for Half Year Ended September 30, 2026:

  • Net Cash Used in Operating Activities: (₹428.40) lakh
  • Net Cash Used in Investing Activities: (₹11.47) lakh
  • Net Cash from Financing Activities: ₹592.28 lakh
  • Net Change in Cash: ₹152.41 lakh

Key Financial Ratios:

  • Debt Equity Ratio: 0.99
  • Debt Service Coverage Ratio: (3.95) [Negative]
  • Interest Service Coverage Ratio: (3.95) [Negative]
  • Current Ratio: 0.27
  • Net Profit Margin: (154.59)% [Negative]
  • Net Worth: ₹2,172.88 lakh

Entities:

  • Statutory Auditors: Prabhat & Co. Chartered Accountants (FRN: 010458C)
  • Signatories: Amit Singh (Whole Time Director, DIN: 11003471), Dayaan Habib Farooqui (Whole Time Director, DIN: 10489051)