Key Financial Performance - Standalone (Q2 FY2026)

  • Revenue from operations: ₹500.22 lakh (compared to ₹534.29 lakh in Q2 FY2025)
  • Other income: ₹14.20 lakh (compared to ₹12.51 lakh in Q2 FY2025)
  • Total revenue: ₹514.42 lakh (compared to ₹546.80 lakh in Q2 FY2025)
  • Total expenses: ₹541.85 lakh (compared to ₹541.83 lakh in Q2 FY2025)
  • Profit before tax: Loss of ₹27.43 lakh (compared to profit of ₹4.97 lakh in Q2 FY2025)
  • Tax expense: Not provided/zero
  • Net loss: ₹27.43 lakh (compared to net profit of ₹4.97 lakh in Q2 FY2025)
  • Basic EPS: Loss of ₹0.50 (compared to profit of ₹0.09 in Q2 FY2025)
  • Diluted EPS: Loss of ₹0.50 (compared to profit of ₹0.09 in Q2 FY2025)

Key Financial Performance - Standalone (H1 FY2026)

  • Revenue from operations: ₹1,022.73 lakh (compared to ₹1,117.20 lakh in H1 FY2025)
  • Other income: ₹64.23 lakh (compared to ₹26.21 lakh in H1 FY2025)
  • Total revenue: ₹1,086.97 lakh (compared to ₹1,143.41 lakh in H1 FY2025)
  • Profit before tax: ₹21.61 lakh (compared to ₹6.15 lakh in H1 FY2025)
  • Net profit: ₹21.61 lakh (compared to ₹6.15 lakh in H1 FY2025)
  • Basic EPS: ₹0.40
  • Diluted EPS: ₹0.40

Key Financial Performance - Consolidated (Q2 FY2026)

  • Revenue from operations: ₹500.22 lakh
  • Other income: ₹14.20 lakh
  • Total revenue: ₹514.42 lakh
  • Profit before tax and share of profit in joint venture: Loss of ₹27.43 lakh
  • Share of profit in Indian joint venture: ₹0.73 lakh
  • Profit before tax: Loss of ₹26.69 lakh
  • Net loss: ₹26.69 lakh
  • Basic EPS: Loss of ₹0.49
  • Diluted EPS: Loss of ₹0.49

Key Financial Performance - Consolidated (H1 FY2026)

  • Revenue from operations: ₹1,022.73 lakh
  • Other income: ₹64.23 lakh
  • Total revenue: ₹1,086.97 lakh
  • Profit before tax and share of profit in joint venture: ₹21.61 lakh
  • Share of profit in Indian joint venture: ₹2.33 lakh
  • Profit before tax: ₹23.94 lakh
  • Net profit: ₹23.94 lakh
  • Basic EPS: ₹0.44
  • Diluted EPS: ₹0.44

Balance Sheet Highlights - Standalone (as of 30 September 2026)

  • Total assets: ₹2,971.52 lakh (compared to ₹2,964.55 lakh as of 31 March 2026)
  • Property, plant and equipment: ₹445.45 lakh
  • Investments: ₹1,104.66 lakh
  • Inventories: ₹442.17 lakh
  • Trade receivables: ₹215.61 lakh
  • Cash and cash equivalents: ₹168.62 lakh
  • Total equity: ₹2,256.61 lakh
  • Total liabilities: ₹714.91 lakh

Cash Flow Statement - Standalone (H1 FY2026)

  • Net cash utilized from operating activities: ₹116.19 lakh outflow
  • Net cash from investing activities: ₹72.25 lakh inflow
  • Net cash used in financing activities: ₹4.47 lakh outflow
  • Net decrease in cash: ₹48.42 lakh
  • Cash at beginning: ₹217.04 lakh
  • Cash at end: ₹168.62 lakh

Approval and Review Process

  • Board of Directors meeting held on 13th November 2026 approved the results
  • Audit Committee reviewed the results
  • Statutory auditors Gaur & Associates conducted limited review
  • Results prepared in accordance with Indian Accounting Standards (Ind-AS)

Other Information

  • Company operates in a single segment as defined in IND AS-108
  • Joint venture: M/s Catvision Unitron Private Limited
  • Previous period figures have been re-grouped/re-arranged where necessary
  • No exceptional items reported in current period
  • No discontinuing operations