Financial Performance Summary

Quarter Ended September 30, 2026 (Q2 FY2027)

  • Total Income: ₹14.53 lakh
  • Total Expenses: ₹33.81 lakh
  • Employee benefit expense: ₹4.19 lakh
  • Fees & Commission Expenses: ₹8.29 lakh
  • Impairment of Financial Instruments: ₹19.08 lakh
  • Finance Cost: ₹0.064 lakh
  • Other expenses: ₹2.18 lakh
  • Loss Before Tax: ₹(19.28) lakh
  • Tax Expense: ₹12.16 lakh
  • Current tax: ₹0.48 lakh
  • Prior years tax: ₹(0.36) lakh
  • Deferred tax: ₹11.68 lakh
  • Net Loss After Tax: ₹(31.43) lakh
  • Earnings Per Share (Basic & Diluted): ₹(0.70)

Quarter Ended September 30, 2025 (Q2 FY2026)

  • Total Income: ₹5.99 lakh
  • Total Expenses: ₹12.06 lakh
  • Loss Before Tax: ₹(6.07) lakh
  • Net Loss After Tax: ₹(3.43) lakh
  • Earnings Per Share (Basic & Diluted): ₹(0.12)

Half Year Ended September 30, 2026 (H1 FY2027)

  • Total Income: ₹32.04 lakh
  • Total Expenses: ₹47.57 lakh
  • Loss Before Tax: ₹(15.53) lakh
  • Net Loss After Tax: ₹(10.87) lakh
  • Earnings Per Share (Basic & Diluted): ₹(0.24)

Half Year Ended September 30, 2025 (H1 FY2026)

  • Total Income: ₹11.91 lakh
  • Total Expenses: ₹51.90 lakh
  • Loss Before Tax: ₹(39.99) lakh
  • Net Loss After Tax: ₹(28.22) lakh
  • Earnings Per Share (Basic & Diluted): ₹(0.96)

Full Year Ended March 31, 2026 (FY2026)

  • Total Income: ₹23.50 lakh
  • Total Expenses: ₹100.16 lakh
  • Loss Before Tax: ₹(76.66) lakh
  • Net Loss After Tax: ₹(59.54) lakh
  • Earnings Per Share (Basic & Diluted): ₹(2.02)

Capital Structure

  • Paid-up Equity Share Capital (face value ₹10 each):
  • September 30, 2026: ₹454.82 lakh (45,48,200 shares)
  • March 31, 2026: ₹396.82 lakh (39,68,200 shares)
  • Other Equity:
  • September 30, 2026: ₹658.73 lakh
  • March 31, 2026: ₹586.22 lakh

Significant Corporate Action

During the period, the company forfeited 1,50,000 convertible equity warrants issued at ₹340 per warrant on September 28, 2026, which were not exercised by the warrant holder within the stipulated period. The 25% upfront consideration received at the time of allotment also stands forfeited.

Balance Sheet Highlights (as at September 30, 2026)

  • Total Assets: ₹1,161.59 lakh
  • Financial Assets: ₹1,120.75 lakh
  • Cash and cash equivalents: ₹3.98 lakh
  • Investments: ₹647.35 lakh
  • Other financial assets: ₹375.00 lakh
  • Trade payables: ₹94.42 lakh
  • Non-Financial Assets: ₹40.84 lakh
  • Current tax assets (net): ₹0.10 lakh
  • Deferred tax assets (net): ₹40.39 lakh
  • Other non-financial assets: ₹0.35 lakh
  • Total Liabilities and Equity: ₹1,161.59 lakh
  • Financial Liabilities: ₹6.09 lakh
  • Equity: ₹1,113.55 lakh
  • Equity share capital: ₹454.82 lakh
  • Other equity: ₹658.73 lakh

Cash Flow Statement (H1 FY2027)

  • Net Cash from Operating Activities: ₹(548.29) lakh
  • Cash generated from operations: ₹(547.81) lakh
  • Income tax paid: ₹0.48 lakh
  • Net Cash from Investing Activities: ₹0.00 lakh
  • Net Cash from Financing Activities: ₹160.54 lakh
  • Borrowings: ₹19.15 lakh
  • Proceeds from issue of equity shares: ₹141.39 lakh
  • Net Decrease in Cash: ₹(387.75) lakh
  • Cash and Cash Equivalents at End of Period: ₹3.98 lakh

Basis of Preparation

The unaudited financial results have been prepared in accordance with Ind AS 34 and comply with Regulation 33 of SEBI Listing Regulations. Figures for previous periods have been regrouped/rearranged where necessary.