Board Meeting Details

The Board of Directors meeting was held on Wednesday, June 24, 2026, commencing at 03:30 PM and concluding at 3:43 PM through video conferencing.

Key Approval

The Board considered and approved the Audited Financial Results for the period from April 1, 2026 to May 31, 2026, along with the Statutory Audit Report.

Financial Results Summary (Rs. In Lacs)

Income Statement for Period Ended May 31, 2026 (Audited)

  • Revenue from operations: ₹0.00
  • Other income (Interest Income): ₹0.72
  • Total Income: ₹0.72

Expenses for Period Ended May 31, 2026

  • Finance costs: ₹1.55
  • Depreciation and amortisation expense: ₹0.00
  • Other expenses: ₹5.09
  • Total expenses: ₹6.63

Profit/(Loss) Calculation

  • Profit/(loss) before exceptional items and tax: (₹5.91)
  • Exceptional Items: Not applicable
  • Profit/(loss) before tax: (₹5.91)
  • Tax expense: ₹0.00
  • Profit (Loss) for the period from continuing operations: (₹5.91)
  • Profit/(loss) from discontinued operations: Not applicable
  • Profit/(loss) for the period: (₹5.91)
  • Other Comprehensive Income: ₹0.00
  • Total Comprehensive Income for the period: (₹5.91)

Earnings Per Share

  • Basic EPS (for continuing operation): (₹0.01)
  • Diluted EPS (for continuing operation): (₹0.01)
  • Basic EPS (for discontinued operation): Not applicable
  • Diluted EPS (for discontinued operation): Not applicable
  • Basic EPS (for discontinued & continuing operations): (₹0.01)
  • Diluted EPS (for discontinued & continuing operations): (₹0.01)

Comparative Financial Data

Quarter Ended March 31, 2026 (Audited):

  • Total Income: ₹1.28
  • Total expenses: ₹4.00
  • Profit/(loss) before tax: (₹4.68)
  • Profit/(loss) for the period: (₹4.68)
  • EPS (Basic and Diluted): (₹0.01)

Period Ended May 31, 2025 (Unaudited):

  • Total Income: Not specified
  • Total expenses: ₹5.66
  • Profit/(loss) before tax: (₹6.88)
  • Profit/(loss) for the period: (₹6.88)
  • EPS (Basic and Diluted): (₹0.01)

Year Ended March 31, 2026 (Audited):

  • Total Income: ₹3.78
  • Total expenses: ₹15.14
  • Profit/(loss) before tax: (₹19.44)
  • Profit/(loss) for the period: (₹19.44)
  • EPS (Basic and Diluted): (₹0.026)

Accounting Standards

The company has adopted Indian Accounting Standard (Ind AS) with effect from April 1, 2017, and the financial results have been prepared as per the recognition and measurement principles of Ind AS.

Emphasis of Matter

The auditor drew attention to Note 38(1) stating that these Special Purpose Ind-AS Financial Statements have been prepared by management for the purpose of valuation and are prepared in accordance with SA 800 - Special Considerations - Audits of Financial Statements Prepared in Accordance with a Special Purpose Framework. As a result, these financial statements may not be suitable for another purpose.

Basis of Preparation

The financial statements are prepared according to the accounting convention described in Note 38(1) to the special purpose Ind-AS financial statements.