Key Financial Results (Standalone)

Quarterly Performance (Q2 FY27 ended 30.09.2026)

  • Revenue from operations: ₹11.45 lakh
  • Total Revenue (including other income): ₹11.45 lakh (other income was nil this quarter)
  • Total expenses: ₹21.22 lakh (Employee benefits: ₹11.76 lakh, Depreciation: ₹0.84 lakh, Other expenses: ₹8.62 lakh)
  • Loss before tax: ₹(9.77) lakh
  • Net Loss for the quarter: ₹(9.77) lakh
  • Basic and Diluted Earnings Per Share (EPS): ₹(0.07)

Half-Yearly Performance (H1 FY27 ended 30.09.2026)

  • Revenue from operations: ₹27.48 lakh
  • Other income: ₹10.33 lakh
  • Total Revenue: ₹37.81 lakh
  • Total expenses: ₹41.99 lakh
  • Loss before tax: ₹(4.18) lakh
  • Net Loss for the period: ₹(4.18) lakh
  • Basic and Diluted Earnings Per Share (EPS): ₹(0.03)

Comparative Figures

  • Previous Quarter (Q1 FY27 ended 30.06.2026): Net Profit of ₹5.59 lakh
  • Corresponding Quarter Previous Year (Q2 FY26 ended 30.09.2025): Net Loss of ₹(18.90) lakh
  • Corresponding Half-Year Previous Year (H1 FY26 ended 30.09.2025): Net Loss of ₹(37.69) lakh
  • Full Year Previous Year (FY26 ended 31.03.2026): Net Loss of ₹(220.61) lakh

Balance Sheet Highlights (as at 30.09.2026)

  • Total Assets: ₹1,083.28 lakh (decreased from ₹1,132.79 lakh as at 31.03.2026)
  • Financial Assets:
  • Cash and cash equivalents: ₹47.86 lakh (decreased from ₹146.33 lakh)
  • Trade receivables: ₹107.88 lakh (unchanged)
  • Investments: ₹612.31 lakh (decreased from ₹826.95 lakh)
  • Other Financial Assets - current: ₹277.27 lakh (increased from ₹11.58 lakh)
  • Non-Financial Assets:
  • Property, Plant and Equipment: ₹1.81 lakh (decreased from ₹2.65 lakh)
  • Deferred Tax Assets (Net): ₹36.15 lakh (unchanged)
  • Financial Liabilities:
  • Borrowings: ₹97.14 lakh (decreased from ₹127.04 lakh)
  • Trade payables: ₹6.41 lakh total (₹1.69 lakh to micro/small enterprises, ₹4.72 lakh to others)
  • Other Financial Liabilities: ₹3.41 lakh (decreased from ₹5.65 lakh)
  • Equity:
  • Paid-up equity share capital: ₹1,500.27 lakh (unchanged, face value ₹10 each)
  • Other Equity: ₹(523.95) lakh (accumulated losses, worsened from ₹(519.77) lakh)

Cash Flow Statement (H1 FY27 ended 30.09.2026)

  • Net Cash used in Operating Activities: ₹(313.11) lakh
  • Net Cash from Investing Activities: ₹214.64 lakh (primarily from investments in mutual funds)
  • Net Cash from Financing Activities: ₹0
  • Net decrease in Cash and Cash Equivalents: ₹(98.47) lakh
  • Cash and Cash Equivalents at beginning: ₹146.33 lakh
  • Cash and Cash Equivalents at end: ₹47.86 lakh

Auditor's Review and Notes

  • Limited Review Report issued by Ford Rhodes Parks & Co. LLP (ICAI Registration No. 102860W/W100089) with unmodified opinion.
  • Auditor drew attention to Note 3: Company incurred loss of ₹4.18 lakh for six-month period and has accumulated losses of ₹523.95 lakh resulting in erosion of net worth.
  • Management assessed the Company's ability to continue as a going concern and concluded that no material uncertainty exists, with financial statements prepared on a going concern basis.
  • Management is hopeful of improving performance by exploring various avenues of enhancing revenue.

Meeting Details

  • Board meeting held on Friday, 06th November 2026 from 12:00 PM to 1:00 PM.
  • Results reviewed by Audit Committee and approved by Board of Directors.