Key Financial Figures - Standalone (Rs. in lakhs)

Profit & Loss Statement (Half Year Ended 30 September 2026):

  • Revenue from operations (net): ₹81.30
  • Total Revenue (I+II): ₹81.30
  • Total expenses: ₹148.54
  • Loss before tax: (₹67.24)
  • Loss for the period: (₹68.74)
  • Earnings per equity share (Basic and Diluted): Not quantified in the current period disclosure

Comparative Figures:

  • H1 FY26 (30 September 2025) Loss: (₹114.73)
  • Full Year FY26 (31 March 2026) Loss: (₹119.05)

Balance Sheet (As at 30 September 2026):

  • Share capital: ₹1754.29 (unchanged from 31 March 2026)
  • Reserves and surplus: ₹585.90 (decreased from ₹654.64)
  • Total shareholders' funds: ₹2340.19 (decreased from ₹2408.93)
  • Total assets: ₹3281.58 (increased from ₹3240.42)

Cash Flow Statement (Half Year Ended 30 September 2026):

  • Net cash flow from operating activities: ₹49.38
  • Net cash flow used in investing activities: ₹0.57
  • Net cash flow from financing activities: ₹9.76
  • Net increase in cash and cash equivalents: ₹9.75
  • Closing cash and bank balance: ₹94.16 (increased from opening balance of ₹84.41)

Dates of Action

  • Board Meeting Date: 14 November 2026
  • Meeting Time: Commenced at 2:30 PM and concluded at 3:00 PM
  • Financial Period: Half year ended 30 September 2026
  • Auditor's Report Date: 14 November 2026

Parties Involved

  • Stock Exchange: BSE Limited
  • Auditors: M.C. Ranganathan & Co. (Firm Registration No. 0030615)

Accounting Framework and Exemptions

The company is exempt from compulsory adoption of IND-AS as per MCA notification dated 16th February 2015, applicable to companies listed on SME exchange as referred to in chapter XB of SEBI (Issue of Capital and Disclosure Requirements) Regulations. The financial results have been prepared in accordance with Indian Accounting Standard 34 "Interim Financial Reporting" (Ind AS 34).

Additional Notes

  • The company is into a single segment of business
  • Previous year/period figures have been rearranged wherever considered necessary
  • The financial results were reviewed by the Audit Committee before being approved by the Board
  • The share capital outstanding during the half year has not been normalized
  • The auditor's report does not have any impact on the financial results which needs explanation by the board