Financial Results Summary

Income Statement (Amount in ₹ Lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹17.15
  • Expenses: ₹2.89
  • Employee benefits expense: ₹0.45
  • Depreciation and amortization expense: ₹0.83
  • Other expenses: ₹1.61
  • Profit before tax: ₹14.26
  • Tax expense: ₹(0.03) (Deferred Tax)
  • Net profit for the period: ₹14.30
  • Earnings per equity share (Basic & Diluted): ₹0.04

Quarter Ended June 30, 2026:

  • Net loss for the period: ₹(12.83)
  • Earnings per equity share (Basic & Diluted): ₹(0.03)

Half Year Ended September 30, 2026:

  • Total Income: ₹17.15
  • Expenses: ₹15.76
  • Profit before tax: ₹1.39
  • Tax expense: ₹(0.07) (Deferred Tax)
  • Net profit for the period: ₹1.46
  • Earnings per equity share (Basic & Diluted): ₹0.00

Comparative Figures:

  • Q2 FY2026: Net profit ₹39.29 lakhs, EPS ₹0.12
  • H1 FY2026: Net profit ₹83.82 lakhs, EPS ₹0.25
  • FY2026 (Audited): Net profit ₹155.08 lakhs, EPS ₹0.40

Capital Structure

  • Paid up equity share capital (Face value of ₹1 each): ₹388.76 lakhs (3,88,76,000 shares)
  • Other equity (Reserves): ₹279.90 lakhs (as of September 30, 2026)
  • No change in share capital during the period

Assets and Liabilities Position (as at September 30, 2026)

Total Assets: ₹850.06 lakhs

  • Non-Current Assets: ₹17.72 lakhs
  • Property, Plant & Equipment: ₹16.70 lakhs
  • Deferred Tax Asset (Net): ₹0.09 lakhs
  • Other Financial Assets: ₹0.93 lakhs
  • Current Assets: ₹832.34 lakhs
  • Trade Receivables: ₹43.09 lakhs
  • Cash & Cash Equivalents: ₹0.04 lakhs
  • Bank Balance other than cash: ₹0.82 lakhs
  • Current Tax Assets (Net): ₹7.91 lakhs
  • Other Current Assets: ₹780.48 lakhs

Total Equity & Liabilities: ₹850.06 lakhs

  • Total Equity: ₹668.66 lakhs
  • Total Liabilities: ₹181.40 lakhs
  • Non-Current Liabilities (Borrowings): ₹114.17 lakhs
  • Current Liabilities: ₹67.23 lakhs
  • Trade Payables: ₹17.31 lakhs
  • Other Current Liabilities: ₹0.41 lakhs
  • Provisions: ₹49.51 lakhs

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

  • Net Cash from Operating Activities: ₹(111.94)
  • Net Cash from Investing Activities: ₹(0.93)
  • Net Cash from Financing Activities: ₹108.50
  • Net Decrease in Cash & Cash Equivalents: ₹(4.37)
  • Cash and cash equivalents at end of period: ₹0.86 lakhs

Related Party Transactions Disclosure

The company disclosed the following related party transactions during the reporting period:

1. Loan Taken from Harshad Panchal (Managing Director)

  • Value of transaction: ₹108.50 lakhs
  • Opening balance: ₹67.00 lakhs
  • Closing balance: ₹114.17 lakhs

2. Loan Given to Hemil Finstock Private Limited (Common Director)

  • Value of transaction: ₹0.00 lakhs (no change during period)
  • Opening balance: ₹19.50 lakhs
  • Closing balance: ₹19.50 lakhs

3. Loan Given to Benchmark Entertainment Private Limited (Common Director)

  • Value of transaction: ₹0.00 lakhs (no change during period)
  • Opening balance: ₹29.00 lakhs
  • Closing balance: ₹29.00 lakhs

Auditor's Review

Mitali Modi & Co. issued an unmodified review report dated 9th October, 2026, stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.

The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.