Meeting Details

The Board meeting was held at the Registered Office of the Company at 4th Floor B/408, Stellar, Sindhu Bhavan Road Nr Pakwan Cross Road, Bodakdev, Ahmedabad, Gujarat, India-380 054. The meeting commenced at 3:00 P.M. and concluded at 4:00 P.M.

Board Approval

The Board considered and approved the Unaudited Financial Results of the Company for the Quarter and Half-year ended on 30th September, 2026 along with Limited Review Report.

Financial Results Highlights (Amount in ₹ Lakhs)

Quarter Ended 30th September, 2026 (Q2 FY27):

  • Revenue from operations: ₹92.83
  • Other Income: ₹33.05
  • Total Income: ₹125.88
  • Total Expenses: ₹42.06
  • Profit before tax: ₹83.72
  • Tax expense: ₹(0.10) [Current Tax: ₹(0.09), Deferred Tax: ₹(0.03)]
  • Net profit for the period: ₹83.82
  • Basic and Diluted EPS: ₹0.25

Quarter Ended 30th September, 2025 (Q2 FY26):

  • Revenue from operations: ₹17.15
  • Other Income: ₹17.15
  • Total Income: ₹34.30
  • Total Expenses: ₹47.17
  • Profit/(Loss) before tax: ₹(12.87)
  • Tax expense: ₹(0.04) [Current Tax: ₹(0.03), Deferred Tax: ₹(0.03)]
  • Net profit/(loss) for the period: ₹(12.83)
  • Basic and Diluted EPS: ₹(0.03)

Half Year Ended 30th September, 2026 (H1 FY27):

  • Revenue from operations: ₹135.14
  • Other Income: ₹50.16
  • Total Income: ₹185.30
  • Total Expenses: ₹25.58
  • Profit before tax: ₹159.72
  • Tax expense: ₹(0.12) [Current Tax: ₹(0.07), Deferred Tax: ₹(0.05)]
  • Net profit for the period: ₹159.84
  • Basic and Diluted EPS: ₹0.48

Half Year Ended 30th September, 2025 (H1 FY26):

  • Revenue from operations: ₹34.30
  • Other Income: ₹34.30
  • Total Income: ₹68.60
  • Total Expenses: ₹54.88
  • Profit before tax: ₹13.72
  • Tax expense: ₹(0.58) [Current Tax: ₹(0.09), Deferred Tax: ₹(0.07)]
  • Net profit for the period: ₹14.30
  • Basic and Diluted EPS: ₹0.04

Capital Structure

  • Paid-up equity share capital (Face value of ₹1/- each): ₹388.76 lakh (3,88,76,000 shares)
  • Other equity (Reserves): ₹279.90 lakh as of 30th September, 2026

Balance Sheet Position (as of 30th September, 2026)

  • Total Assets: ₹850.06 lakh
  • Non-Current Assets: ₹17.72 lakh
  • Current Assets: ₹832.34 lakh
  • Total Equity: ₹668.66 lakh
  • Total Liabilities: ₹181.40 lakh

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

  • Net cash from operating activities: ₹(111.94) lakh
  • Net cash used in investing activities: ₹(0.93) lakh
  • Net cash from financing activities: ₹108.50 lakh
  • Net decrease in cash & cash equivalents: ₹(4.37) lakh
  • Cash and cash equivalents at end of period: ₹0.86 lakh

Auditor's Review Report

Mitali Modi & Co. issued an independent auditor's review report with an unmodified conclusion, stating that nothing has come to their attention that causes them to believe that the accompanying Statement contains any material misstatement. The review was conducted in accordance with SRE 2410 issued by ICAI.