Key Financial Results (Standalone - Unaudited)

Quarter Ended 30.06.2026 (₹ in lakhs, unless specified):

  • Revenue from Operations: ₹23.46 lakhs
  • Other Income: ₹0.75 lakhs
  • Total Income: ₹24.21 lakhs
  • Total Expenses: ₹16.50 lakhs
  • Profit Before Tax: ₹7.71 lakhs
  • Net Profit After Tax: ₹7.71 lakhs
  • Total Comprehensive Income: ₹7.73 lakhs
  • Basic EPS: ₹0.07 (before and after extraordinary items)
  • Diluted EPS: ₹0.00 (before and after extraordinary items)
  • Paid-up Equity Share Capital: ₹1,101.10 lakhs (Face Value: ₹10 per share)

Comparative Figures (₹ in lakhs):

  • Q1 FY26 (30.06.2025): Revenue ₹7.00 lakhs, Net Profit ₹0.20 lakhs
  • FY26 (31.03.2026): Revenue ₹284.47 lakhs, Net Profit ₹66.24 lakhs

Corporate Actions

1. Warrant Allotment: During the quarter, the company allotted 87,000,000 warrants to eligible allottees on a preferential basis, receiving 25% of the issue price as upfront consideration amounting to ₹21,75,00,000 (₹21.75 crore).

2. Subsidiary Investment: The company invested funds in its wholly-owned subsidiary Clio Tech Limited (Seychelles) by subscribing to its equity share capital. The investment has been accounted for in accordance with applicable provisions of the Companies Act, 2013 and relevant Indian Accounting Standards.

Tax Treatment

No provision for current income tax has been made for the year considering the availability of brought-forward business losses for set-off against future taxable income under the provisions of the Income-tax Act, 1961. Income tax expense/provision recognized in earlier periods, to the extent no longer required, has been reversed during the year.

Business Strategy Update

Management is in the process of identifying better business opportunities. In the meantime, idle funds have been invested in interest-bearing assets to generate returns. These funds will be utilized once a suitable business opportunity is identified.

Subsidiary Performance

Clio Tech Limited (Seychelles), the wholly-owned subsidiary, had no revenue from operations during the quarter out of the total revenue of the company. The subsidiary reported total revenues of ₹2.73 lakhs ($2,885.00) and net profit of ₹0.13 lakhs ($135) for the quarter ended June 30, 2026.

Trading Window Closure

The trading window was closed from 01st July, 2026 and will remain closed until completion of 48 hours after declaration of the unaudited financial results for all Directors, KMPs, Designated Employees and Connected Persons as per the Company's Code of Conduct for Prohibition of Insider Trading.

Segment Reporting

The company has a single reportable segment as defined in Indian Accounting Standard-108 on "Segment Reporting."