Financial Performance Highlights (Quarter Ended 30th September, 2026)

  • Net Loss After Tax: ₹(1.33) lakh
  • Total Income: Zero revenue from operations; other income not quantified in disclosure
  • Total Expenses: ₹1.33 lakh, comprising:
  • Employee benefit expenses: ₹0.90 lakh
  • Other expenses: ₹0.43 lakh
  • Earnings Per Share (EPS): (0.02) (not annualized)

Comparative Financial Performance

Quarterly Comparison (₹ in lakhs):

  • Q2 FY27 (30.09.2026): Net Loss ₹(1.33)
  • Q1 FY27 (30.06.2026): Net Loss ₹(7.14)
  • Q2 FY26 (30.09.2025): Net Loss ₹(1.69)

Half-Yearly Comparison (₹ in lakhs):

  • H1 FY27 (30.09.2026): Net Loss ₹(8.47)
  • H1 FY26 (30.09.2025): Net Loss ₹(4.16)
  • FY26 (31.03.2026): Net Loss ₹(3.83) (Audited)

Balance Sheet Position (as at 30th September, 2026)

  • Total Assets: ₹470.86 lakh (Unaudited)
  • Investments: ₹1.68 lakh
  • Loans: ₹285.43 lakh
  • Cash and Cash Equivalents: ₹2.25 lakh
  • Other Current Assets: ₹181.50 lakh
  • Equity Share Capital: ₹539.30 lakh (Face value ₹10 each)
  • Other Equity: ₹(77.02) lakh (negative)
  • Total Liabilities: ₹8.58 lakh

Cash Flow Statement (Half Year Ended 30th September, 2026)

  • Net Cash Flow from Operating Activities: ₹(0.28) lakh
  • Net Cash Flow from Investing Activities: Zero
  • Net Cash Flow from Financing Activities: Zero
  • Closing Cash and Cash Equivalents: ₹2.25 lakh

Additional Notes

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors.

2. Investor complaints status: Opening balance Nil, Received Nil, Disposed off Nil, Pending as on 30.09.2026: Nil

3. The company is primarily engaged in a single business segment: Trading of Commodities

4. Figures for previous periods have been regrouped/rearranged where necessary

Auditor's Review

M/S BHATTER & ASSOCIATES (FRN:131411W) conducted a limited review of the unaudited financial results and issued a report stating that nothing has come to their attention that causes them to believe the statement contains any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.