Limited Review Report

Statement of Assets & Liabilities (₹ in thousands)

As at 30.09.2026 (Unaudited) vs. 31.03.2026 (Audited):

Assets:

  • Non-Current Assets: ₹32,310.68 (Previous: ₹33,334.73)
  • Property, Plant and Equipment: ₹14.86 (Previous: ₹15.24)
  • Financial Assets - Loans and Advances: ₹23,587.95 (Previous: ₹24,111.63)
  • Other Financial Assets: ₹500.00 (Previous: ₹500.00)
  • Deferred Tax Assets (Net): ₹7.87 (Previous: ₹787)
  • Other Non-Current Asset: ₹8,200.00 (Previous: ₹8,700.00)
  • Current Assets: ₹9,572.70 (Previous: ₹6,416.28)
  • Trade Receivable: ₹2,724.63 (Previous: ₹0.00)
  • Cash and Cash Equivalents: ₹712.92 (Previous: ₹1,144.81)
  • Other Financial Asset: ₹5,506.90 (Previous: ₹5,234.76)
  • Other Current Assets: ₹628.25 (Previous: ₹36.71)
  • Total Assets: ₹41,883.39 (Previous: ₹39,752.00)

Equity and Liabilities:

  • Equity: ₹39,360.10 (Previous: ₹39,342.64)
  • Equity Share Capital: ₹34,500.00 (Unchanged)
  • Other Equity: ₹4,860.10 (Previous: ₹4,842.64)
  • Current Liabilities: ₹2,523.28 (Previous: ₹408.37)
  • Trade Payables: ₹2,131.80 (Previous: ₹30.73)
  • Other Financial Liabilities: ₹359.33 (Previous: ₹267.64)
  • Current Tax Liability (Net): ₹32.15 (Previous: ₹110.00)
  • Total Equity and Liabilities: ₹41,883.39 (Previous: ₹39,752.00)

Statement of Profit & Loss (₹ in thousands)

Quarter Ended 30.09.2026 (Q2):

  • Revenue from Operations: ₹2,138.75 (from Sale of Jewellery)
  • Other Income/Receipts: ₹136.07
  • Total Revenue (I+II): ₹2,774.82
  • Expenses: ₹2,559.68
  • Purchase of Stock-in-Trade: ₹2,078.00
  • Employee benefits expense: ₹209.00
  • Depreciation and amortization expense: ₹0.19
  • Other expenses: ₹272.50
  • Profit Before Tax (V-VIII): ₹215.14
  • Tax Expense: ₹0.00 (Current Tax: ₹0.00, Deferred Tax: ₹0.00)
  • Profit for the period (XI): ₹215.14
  • Earnings per Share (Equity share of par value of Rs.10 each): Basic & Diluted: ₹0.062

Half Year Ended 30.09.2026 (H1):

  • Total Revenue: ₹2,910.89
  • Revenue from Operations: ₹2,638.75 (Sale of Jewellery: ₹2,138.75; Consultancy Business: ₹500.00)
  • Other Income: ₹272.14
  • Total Expenses: ₹2,893.43
  • Profit Before Tax: ₹17.46
  • Tax Expense: ₹0.00
  • Profit for the period: ₹17.46
  • Earnings per Share: Basic & Diluted: ₹0.005

Comparative Figures:

  • Quarter Ended 30.06.2026: Net Loss of ₹(197.68)
  • Quarter Ended 30.09.2025: Net Profit of ₹348.48
  • Half Year Ended 30.09.2025: Net Profit of ₹784.54
  • Year Ended 31.03.2026 (Audited): Net Profit of ₹1,051.18

Cash Flow Statement for Half Year Ended 30.09.2026 (₹ in thousands)

Cash Flow from Operating Activities:

  • Profit after tax: ₹17.46
  • Adjustments: Depreciation: ₹0.37; Interest/Dividend Received: ₹(272.14)
  • Operating profit before working capital changes: ₹(254.31)
  • Changes in working capital leading to cash generated from operations: ₹(1,727.71)
  • (Increase)/Decrease in Other Current Assets: ₹(591.54)
  • Increase/(Decrease) in Other Current Liabilities: ₹2,114.91
  • (Increase)/Decrease in Other Financial Assets: ₹(272.14)
  • (Increase)/Decrease in Trade Receivable: ₹(2,724.63)

Cash Flow from Investing Activities: ₹1,023.68

  • Repayment of Loans & Advances: ₹523.68
  • Refund of Advance Paid against purchase of property: ₹500.00

Cash Flow from Financing Activities: ₹272.14

  • Interest Income: ₹272.14

Net Increase/(Decrease) in Cash and Cash Equivalents: ₹(431.89)

  • Cash and Cash Equivalents at beginning of the year: ₹1,144.81
  • Cash and Cash Equivalents at end of the period: ₹712.92

Notes to the Financial Statements

1. The statement of Assets & Liabilities are in accordance with Indian Accounting Standards (Ind AS).

2. No investor complaints were received or pending at the beginning or end of the quarter/year.

3. Shares are listed at BSE & CSE.

4. Previous years'/quarterly figures have been regrouped/rearranged wherever necessary.

5. Paid-up Capital: 3,450,000 equity shares of ₹10 each = ₹34,500,000.