DRA Consultants Limited held a board meeting on Thursday, November 05, 2026, which commenced at 3:00 PM and concluded at 3:30 PM. The board considered and approved the unaudited financial results for the half year ended September 30, 2026, along with the limited review report on these results.

Financial Performance (Half Year Ended 30-09-2026)

  • Revenue from operations: ₹11.59 lakh (compared to ₹16.14 lakh for H1 ended 31-03-2026 and ₹9.46 lakh for H1 ended 30-09-2025)
  • Other income: ₹2.73 lakh (compared to ₹6.87 lakh for H1 ended 31-03-2026 and ₹1.18 lakh for H1 ended 30-09-2025)
  • Total revenue: ₹11.86 lakh
  • Total expenses: ₹10.17 lakh, consisting of:
  • Employee benefit expenses: ₹4.02 lakh
  • Financial costs: ₹0.94 lakh
  • Depreciation and amortization: ₹4.80 lakh
  • Other expenses: ₹5.58 lakh
  • Profit before tax: ₹1.69 lakh
  • Tax expense: ₹5.20 lakh (Current tax: ₹4.26 lakh; Deferred tax: ₹0.95 lakh)
  • Profit after tax: ₹1.17 lakh
  • Earnings per share (basic & diluted): ₹1.07

Balance Sheet Position (as at 30-09-2026)

  • Share capital: ₹10.97 lakh (unchanged from 31-03-2026)
  • Reserves and surplus: ₹25.92 lakh (increased from ₹24.75 lakh as at 31-03-2026)
  • Total equity and liabilities: ₹40.20 lakh
  • Non-current assets: ₹17.87 lakh, consisting of:
  • Property, plant and equipment: ₹6.89 lakh
  • Non-current investments: ₹9.15 lakh
  • Deferred tax asset (net): (₹1.12 lakh)
  • Long-term loans and advances: ₹1.94 lakh
  • Current assets: ₹22.32 lakh, consisting of:
  • Trade receivables: ₹13.14 lakh
  • Cash and cash equivalents: ₹2.05 lakh
  • Short-term loans and advances: ₹5.97 lakh
  • Other current assets: ₹1.16 lakh

Cash Flow Statement (Half Year Ended 30-09-2026)

  • Cash flow from operating activities: Negative ₹3.29 crore
  • Cash flow from investing activities: Positive ₹0.64 crore
  • Cash flow from financing activities: Negative ₹0.09 crore
  • Net decrease in cash and cash equivalents: ₹2.74 crore
  • Cash and cash equivalents at beginning: ₹4.79 crore
  • Cash and cash equivalents at end: ₹2.05 crore

Additional Information

  • The results were reviewed by the audit committee and approved by the board of directors.
  • The company operates as a single segment consultancy business.
  • Figures for previous periods have been regrouped where necessary.
  • The unaudited financial results are available on the BSE website.
  • The company has not adopted Indian Accounting Standards (IND AS) due to exemption available to companies listed on SME exchanges.

Limited Review Report

KND & Associates, Chartered Accountants (FRN: 142180W), issued a limited review report dated November 05, 2026. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI. The report states that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement or fail to disclose information required by SEBI Regulation 33.

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