Financial Results Overview

Standalone Financial Results (Rs. in Lakhs)

Half Year Ended 30.09.2025 (Unaudited):

  • Income from Operations: ₹0.00
  • Other Income: ₹0.00
  • Total Revenue: ₹0.00
  • Total Expenses: ₹33.43
  • Loss before tax: ₹(33.43)
  • Tax Expenses: ₹(9.26) [Current Tax reversal] + ₹0.57 [Income Tax for earlier years]
  • Net Loss after tax: ₹(24.74)
  • Basic EPS: ₹(0.11)
  • Diluted EPS: ₹(0.11)

Comparative Standalone Figures:

  • H1 FY24 (30.09.2024): Net Profit of ₹18.75 lakh with revenue of ₹1,541.90 lakh
  • FY25 (31.03.2025): Net Loss of ₹(8.86) lakh
  • FY24 (31.03.2024): Net Profit of ₹68.86 lakh

Consolidated Financial Results (Rs. in Lakhs)

Half Year Ended 30.09.2025 (Unaudited):

  • Income from Operations: ₹1.19
  • Other Income: ₹0.60
  • Total Revenue: ₹1.79
  • Total Expenses: ₹56.66
  • Loss before tax: ₹(48.87)
  • Tax Expenses: ₹(13.37) [Current Tax] + ₹0.82 [Deferred Tax]
  • Net Loss after tax: ₹(36.32)
  • Basic EPS: ₹(0.16)
  • Diluted EPS: ₹(0.16)

Comparative Consolidated Figures:

  • H1 FY24 (30.09.2024): Net Profit of ₹35.59 lakh with revenue of ₹1,852.00 lakh
  • FY25 (31.03.2025): Net Loss of ₹(8.02) lakh
  • FY24 (31.03.2024): Net Profit of ₹134.18 lakh

Subsidiaries Included in Consolidation

1. Brandbucket Media & Technology Limited (Subsidiary)

2. Binarycode It And Consulting Private Limited (Subsidiary)

Key Financial Metrics

Standalone Cash Flow (H1 FY25)

  • Cash flow from operating activities: ₹(0.34) lakh
  • Cash and cash equivalents at period end: ₹6.39 lakh

Consolidated Cash Flow (H1 FY25)

  • Cash flow from operating activities: ₹(0.24) lakh

Standalone Balance Sheet (as at 30.09.2025)

  • Total Assets: ₹7,979.95 lakh
  • Shareholders' Funds: ₹7,885.10 lakh
  • Current Liabilities: ₹58.01 lakh

Consolidated Balance Sheet (as at 30.09.2025)

  • Total Assets: ₹4,537.35 lakh
  • Shareholders' Funds: ₹4,362.79 lakh
  • Current Liabilities: ₹117.77 lakh

Approval and Review Process

  • Financial results reviewed by Audit Committee and approved by Board of Directors
  • Board meeting held on July 15, 2026 (4:30 PM to 5:00 PM)
  • Limited review conducted by Shweta Jain & Co LLP (Chartered Accountants)
  • Firm Registration No.: 127673W/W101149
  • Review partner: Amit J Joshi (M. No. 120022)

Accounting Treatment

  • Financial results prepared in accordance with recognition and measurement principles under section 133 of Companies Act, 2013
  • Company exempted from compulsory adoption of IND-AS as it is listed on BSE SME Platform
  • Previous period figures reclassified/rearranged/regrouped where necessary

Investor Complaints

  • For quarter ended 30/09/2025: Opening - 0, Received - 0, Resolved - 0, Closing - 0