Centerac Technologies H1 FY27 Net Loss ₹28.34 Lakh

Company Disclosure

Board Meeting Outcomes

The Board of Directors meeting held on Friday, 13th November 2026 (commenced at 12:00 Noon and concluded at 12:15 p.m.) approved:

1. The Unaudited Financial Results of the Company for the Second quarter and half year ended September 30, 2026 along with Cash Flow Statement and Statement of Assets and Liabilities

2. Limited Review Report on the said results received from the Statutory Auditors

3. Reconstitution of the company's committees with effect from 13th November 2026:

Nomination & Remuneration Committee:

Mrs. Nejal Monish Gangar (Chairperson, Independent Director)
Mr. Ramesh Sundaram (Member, Non-Executive Director)
Mr. Rajarshi Roy (Member, Independent Director)

Stakeholders Relationship Committee:

Mrs. Nejal Monish Gangar (Chairperson, Independent Director)
Mr. Rajarshi Roy (Member, Independent Director)
Mr. Sabeen Mohamed Iqbal (Member, Executive Director and CFO)

Audit Committee:

Mrs. Nejal Monish Gangar (Chairperson, Independent Director)
Mr. Ramesh Sundaram (Member, Non-Executive Director)
Mr. Rajarshi Roy (Member, Independent Director)

Financial Results Summary (All figures in ₹ Lakhs)

Quarterly Performance (Q2 FY27 vs Q1 FY27 vs Q2 FY26):

Revenue from operations: Q2 FY27: 8.67, Q1 FY27: 4.89, Q2 FY26: 5.18
Total Income: Q2 FY27: 8.67, Q1 FY27: 4.89, Q2 FY26: 5.18
Employee benefit expense: Q2 FY27: 0.45, Q1 FY27: 0.45, Q2 FY26: 0.45
Other Expenses: Q2 FY27: 19.57, Q1 FY27: 20.92, Q2 FY26: 7.74
Net Profit/(Loss): Q2 FY27: (11.35), Q1 FY27: (16.99), Q2 FY26: (6.43)
Basic EPS: Q2 FY27: (0.10), Q1 FY27: (0.15), Q2 FY26: (0.06)

Half-Yearly Performance (H1 FY27 vs H1 FY26 vs FY26):

Revenue from operations: H1 FY27: 13.56, H1 FY26: 12.02, FY26: 74.27
Total Income: H1 FY27: 13.56, H1 FY26: 12.02, FY26: 74.37
Employee benefit expense: H1 FY27: 0.90, H1 FY26: 0.90, FY26: 1.80
Other Expenses: H1 FY27: 40.49, H1 FY26: 13.82, FY26: 44.00
Net Profit/(Loss): H1 FY27: (28.34), H1 FY26: (10.42), FY26: 2.99
Basic EPS: H1 FY27: (0.26), H1 FY26: (0.09), FY26: 0.03

Balance Sheet Position (as at 30th September 2026)

Total Assets: 69.15 (Previous: 78.22 as at 31st March 2026)
Sundry Debtors: 81.58 (Previous: 88.72)
Cash and cash equivalents: (13.33) [negative bank balance] (Previous: (11.39))
Paid-up Equity Share Capital: 110.35 (unchanged)
Retained Earnings: (129.52) (Previous: (101.18))
Long Term Borrowings: 59.88 (Previous: 41.87)
Advance from Industrial Promotions: 1.72
Loan from Framroz Apartments Pvt Ltd: 28.17 (increased from 10.16)
Loan from Concept Communication Ltd: 30.00
Interest Payable to OCD Holders: 5.00

Cash Flow Statement (H1 FY27)

Net cash flow from operating activities: (1.93)
Net cash flow from investing activities: 0.00
Net cash flow from financing activities: (0.01)
Net decrease in cash & cash equivalents: (1.94)
Cash and cash equivalent at end of period: (13.32)

Auditor's Review Report

Mittal & Associates Chartered Accountants (Firm Reg. No. 106456W) issued a limited review report stating that nothing has come to their attention that causes them to believe that the accompanying statement of unaudited standalone financial results:

Has not disclosed the information required under Regulation 33 of SEBI LODR Regulations
Contains any material misstatement

The review was conducted in accordance with SRE 2410 issued by ICAI.

Additional Notes from Financial Statements

1. The company has represented that redemption of Non Convertible Debentures which matured on 6th April 2024 and payment of interest payable to the debenture holders are being processed

2. Segment Reporting as defined in Ind AS 108 is not applicable

3. The company received Nil complaints from investors during the quarter ending 30th September 2026

4. The figures have been regrouped and/or rearranged wherever considered necessary

Publication Requirements

Extract of Unaudited financial results would be published in one English and one vernacular newspaper as required under SEBI LODR Regulations.