Key Business Transacted

The Board approved the unaudited quarterly financial results of the Company for the quarter and half year ended 30th September, 2026. The results were reviewed by the audit committee and approved by the Board. The Statutory Auditors conducted a Limited Review of the results.

Financial Results Summary (₹ in lakh, except per share data)

Quarter Ended September 30, 2026 (Unaudited):

  • Total Income: ₹5.59
  • Total Expenses: ₹5.32
  • Profit before tax: ₹0.27
  • Tax expenses: ₹0.00
  • Net Profit for the period: ₹0.27
  • Other comprehensive income: (₹0.01)
  • Total comprehensive income: ₹0.26
  • Earnings per share (Basic and Diluted): ₹0.00

Quarter Ended June 30, 2026 (Unaudited):

  • Total Income: ₹5.39
  • Total Expenses: ₹9.09
  • Loss before tax: (₹3.70)
  • Net Loss for the period: (₹3.70)
  • Earnings per share: (₹0.00)

Quarter Ended September 30, 2025 (Unaudited):

  • Total Income: ₹0.94
  • Total Expenses: ₹4.41
  • Loss before tax: (₹3.47)
  • Tax expenses: (₹0.87)
  • Net Loss for the period: (₹2.60)
  • Earnings per share: (₹0.00)

Half Year Ended September 30, 2026 (Unaudited):

  • Total Income: ₹10.98
  • Total Expenses: ₹14.41
  • Loss before tax: (₹3.43)
  • Tax expenses: ₹0.00
  • Net Loss for the period: (₹3.43)
  • Earnings per share: (₹0.00)

Half Year Ended September 30, 2025 (Unaudited):

  • Total Income: ₹21.95
  • Total Expenses: ₹12.65
  • Profit before tax: ₹9.29
  • Tax expenses: ₹2.34
  • Net Profit for the period: ₹6.95
  • Earnings per share: ₹0.01

Year Ended March 31, 2026 (Audited):

  • Total Income: ₹27.87
  • Total Expenses: ₹24.59
  • Profit before tax: ₹3.28
  • Tax expenses: ₹0.94
  • Net Profit for the period: ₹2.34
  • Earnings per share: ₹0.00

Income Breakdown

  • Revenue from Operations: ₹0.00 for all quarters in 2026, ₹20.00 for half year and full year 2025
  • Other Income: ₹5.59 (Q2 FY27), ₹5.39 (Q1 FY27), ₹0.94 (Q2 FY26), ₹10.98 (H1 FY27), ₹1.95 (H1 FY26), ₹7.87 (FY26)

Expense Breakdown

  • Employee benefits expense: ₹2.36 (Q2 FY27), ₹2.40 (Q1 FY27), ₹2.23 (Q2 FY26)
  • Depreciation and amortization: ₹0.08 (each quarter)
  • Other expense: ₹2.88 (Q2 FY27), ₹6.61 (Q1 FY27), ₹2.10 (Q2 FY26)

Capital Structure

  • Paid-up Equity Share Capital (Face Value ₹1 each): ₹754.56 lakh (unchanged across all periods)
  • Other equity (excluding revaluation reserve): (₹105.23) as at Sep 30, 2026 vs (₹101.93) as at Mar 31, 2026

Balance Sheet Position as at September 30, 2026 (₹ in lakh)

Assets:

  • Property, Plant and Equipment: ₹1.50
  • Financial Assets:
  • Investment: ₹34.19 (increased from ₹3.59 as at Mar 31, 2026)
  • Other Financial Assets: ₹184.61 (increased from ₹172.61)
  • Other non-current assets: ₹8.06
  • Inventories: ₹2.42 (unchanged)
  • Cash and Cash Equivalents: ₹408.31 (decreased from ₹451.67)
  • Other Financial assets: ₹12.01
  • Other Current Assets: ₹4.59
  • Total Assets: ₹655.69 (slight decrease from ₹657.83)

Liabilities and Equity:

  • Equity Share Capital: ₹754.56
  • Other Equity: (₹105.23)
  • Deferred Tax Liability: ₹0.03
  • Trade Payables: ₹5.68
  • Other Current Liabilities: ₹0.65
  • Total Equity and Liabilities: ₹655.69

Cash Flow Statement for Half Year Ended September 30, 2026 (₹ in lakh)

  • Net cash used in operating activities: (₹14.70)
  • Net cash used in investing activities: (₹28.67)
  • Net cash from financing activities: ₹0.00
  • Net decrease in cash and cash equivalents: (₹43.37)
  • Cash and cash equivalents at beginning: ₹451.67
  • Cash and cash equivalents at end: ₹408.31

Significant Cash Flow Activities

  • Interest received: ₹13.79
  • Purchase of non-current investments (unquoted equity): (₹30.45)
  • Increase in non-current bank deposits & security deposits: (₹12.00)
  • Income Tax Paid: (₹1.10)

Auditor's Limited Review Report

Satya Prakash Natani & Co., Chartered Accountants issued a limited review report stating that nothing has come to their attention that causes them to believe that the Statement contains any material misstatement. The review was conducted in accordance with SRE 2410 issued by ICAI.