Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Year ended 31st March, 2026

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 and 33 of SEBI (LODR) Regulations, 2015

Audit Opinion:

Clean/Unmodified Opinion. The auditor, Valawat & Associates, issued an unmodified audit opinion stating the financial results give a true and fair view in conformity with Ind AS.

Auditor’s Comment:

No qualifications, modifications, or comments affecting earnings quality, internal controls, or going concern were reported.

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

For Year Ended 31st March 2026:

  • Revenue from Operations: ₹0.00
  • Other Income: ₹0.20
  • Total Income: ₹0.20
  • Total Expenses: ₹318.69
  • Loss Before Tax: ₹(318.49)
  • Tax Expense: ₹(21.46)
  • Net Loss for the Year: ₹(297.03)
  • EPS (Basic & Diluted): ₹(1.40)
  • Other Equity: ₹5,099.51 (as of 31st March 2026)
  • Cash and Cash Equivalents: ₹1,629.99 (as of 31st March 2026)
  • Debt (Non-Current Borrowings): ₹118.07 (as of 31st March 2026)

For Quarter Ended 31st March 2026:

  • Revenue from Operations: ₹0.00
  • Other Income: ₹0.18
  • Total Income: ₹0.18
  • Total Expenses: ₹125.07
  • Loss Before Tax: ₹(124.89)
  • Tax Expense: ₹(21.46)
  • Net Loss for the Quarter: ₹(103.43)
  • EPS (Basic & Diluted): ₹(0.49)

Comparison with Previous Year (FY25):

  • Net Loss for FY25: Not fully stated in the provided data, but the balancing figure for the year suggests a significant loss.
  • Cash and Cash Equivalents as of 31st March 2025: ₹3.07 Lakhs
  • Other Equity as of 31st March 2025: ₹3,884.04 Lakhs
  • Paid-up Equity Share Capital increased from ₹1,429.72 Lakhs (Mar'25) to ₹2,117.22 Lakhs (Mar'26).

Segment-wise Performance:

The company operates under one segment only. Therefore, reporting under AS-17 (Segment Reporting) is not applicable.

Corporate Actions:

Not Specified

Other Significant Information:

  • Cash Flow: Net cash from financing activities was ₹2,377.50 Lakhs, primarily from proceeds from the issue of shares at premium (₹2,200.00 Lakhs) and share warrants application money at premium (₹162.00 Lakhs). This led to a massive increase in cash balance.
  • Assets/Liabilities: Total assets stood at ₹8,002.52 Lakhs as of 31st March 2026 (₹5,922.76 Lakhs in Mar'25). Total equity was ₹7,378.72 Lakhs (₹5,313.76 Lakhs in Mar'25).
  • Notes: Previous year figures have been regrouped or reclassified whenever necessary. The quarter figures are the balancing figures between the audited full year and the published unaudited nine-month results.