Summary of Key Information:

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

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations 30 & 33

Date of Board Meeting / Approval: November 13, 2026 (4:00 PM to 4:30 PM)

Audit Opinion: The Limited Review Report by Valawat & Associates (FRN: 003623C) stated that nothing has come to their attention to believe the unaudited financial results contain any material misstatement. [Clean Opinion]

Auditor’s Comment: No qualifications or modifications were noted in the limited review report.

Key Financial Highlights [₹ in lakhs, except per share data]

Standalone Results:

Quarter ended September 30, 2026:

  • Revenue from Operations: Not Specified
  • Other Income: ₹0.40 lakh
  • Total Income: ₹0.40 lakh
  • Total Expenses: ₹71.98 lakh (Employee benefits: ₹5.52 lakh, Depreciation: ₹33.08 lakh, Other expenses: ₹33.38 lakh, Finance costs: ₹0.01 lakh)
  • Profit/(loss) before tax: (₹71.58) lakh
  • Tax expense: ₹0.00 lakh
  • Profit/(loss) for the period: (₹71.58) lakh
  • EPS (Basic & Diluted): (₹0.34)

Quarter ended June 30, 2026:

  • Profit/(loss) for the period: (₹56.55) lakh
  • EPS: (₹0.27)

Quarter ended September 30, 2025:

  • Profit/(loss) for the period: (₹63.98) lakh
  • EPS: (₹0.30)

Half Year ended September 30, 2026:

  • Total Income: ₹0.40 lakh
  • Profit/(loss) for the period: (₹128.13) lakh
  • EPS: (₹0.61)

Half Year ended September 30, 2025:

  • Profit/(loss) for the period: (₹133.29) lakh
  • EPS: (₹0.63)

Year ended March 31, 2026 (Audited):

  • Profit/(loss) for the period: (₹297.03) lakh
  • EPS: (₹1.40)

Segment-wise Performance: Not Specified

Balance Sheet Highlights as at September 30, 2026 (Standalone, Unaudited) [₹ in lakhs]:

  • Property, plant and equipment: ₹1,360.21
  • Capital work-in-progress: ₹163.54
  • Total Non-Current Assets: ₹2,261.26
  • Inventories: ₹248.86
  • Trade receivables: ₹2,908.41
  • Cash and cash equivalents: ₹1,349.23
  • Total Current Assets: ₹5,615.49
  • Total Assets: ₹7,858.61
  • Equity share capital: ₹2,117.22
  • Other equity: ₹497.38
  • Total Equity: ₹7,250.60
  • Total Non-Current Liabilities: ₹139.21 (Borrowings: ₹118.07)
  • Total Current Liabilities: ₹468.81
  • Total Equity and Liabilities: ₹7,858.61

Cash Flow Highlights for Half Year ended September 30, 2026 [₹ in lakhs]:

  • Net Cash Flow From Operating Activities: (₹108.96)
  • Net Cash used for Investing Activities: (₹109.82)
  • Net Cash used for Financing Activities: (₹0.01)
  • Net Decrease in Cash & Cash Equivalents: (₹280.76)
  • Cash and Cash Equivalents at period end: ₹1,349.23

Corporate Actions:

Dividend declarations: Not Specified

Share split/Bonus/Buyback: Not Specified

Capital raising: Not Specified