Key Financial Results (Standalone)

Period: Half year ended September 30, 2026 (Unaudited)

Comparative Periods: Half year ended September 30, 2025 (Unaudited), Year ended March 31, 2026 (Audited), Year ended March 31, 2025 (Audited)

Revenue Performance:

  • Revenue from operations: ₹0.00 lakh (both H1 FY27 and H1 FY26)
  • Other income: ₹0.00 lakh (both H1 FY27 and H1 FY26)
  • Total revenue: ₹0.00 lakh (H1 FY27) compared to ₹0.00 lakh (H1 FY26)

Expense Breakdown:

  • Other expenses: ₹2.73 lakh (H1 FY27) compared to ₹0.00 lakh (H1 FY26)
  • Total expenses: ₹2.73 lakh (H1 FY27) compared to ₹0.00 lakh (H1 FY26)

Profit/Loss:

  • Loss before tax: ₹(2.73) lakh (H1 FY27) compared to ₹0.00 lakh (H1 FY26)
  • Tax expenses: ₹0.00 lakh
  • Net loss: ₹(2.73) lakh (H1 FY27) compared to ₹0.00 lakh (H1 FY26)

Per Share Data:

  • Basic EPS: ₹(0.09) (H1 FY27)
  • Diluted EPS: ₹(0.09) (H1 FY27)
  • Face value per share: ₹10.00
  • Paid-up equity share capital: ₹315.21 lakh (unchanged from previous periods)

Balance Sheet Position (as of September 30, 2026)

Assets:

  • Total assets: ₹340.92 lakh (compared to ₹343.64 lakh as of March 31, 2026)
  • Property, Plant and Equipment: ₹6.92 lakh (unchanged)
  • Cash and cash equivalents: ₹5.11 lakh (decreased from ₹7.83 lakh)
  • Loans & Advances: ₹118.79 lakh (unchanged)
  • Other financial assets: ₹5.81 lakh (unchanged)

Liabilities and Equity:

  • Equity share capital: ₹315.21 lakh
  • Other equity: ₹9.70 lakh (decreased from ₹12.42 lakh)
  • Borrowings: ₹10.31 lakh (unchanged)
  • Other financial liabilities: ₹4.49 lakh (unchanged)
  • Other current liabilities: ₹2.93 lakh (unchanged)
  • Deferred tax liabilities: ₹(1.72) lakh (unchanged)

Cash Flow Statement

For period ended September 30, 2026:

  • Net cash used in operating activities: ₹(2.73) lakh
  • Net cash flow from investing activities: ₹0.00 lakh
  • Net cash flow from financing activities: ₹0.00 lakh
  • Net decrease in cash: ₹(2.73) lakh
  • Opening cash balance: ₹7.83 lakh
  • Closing cash balance: ₹5.10 lakh

Cash composition:

  • Cash on hand: ₹4.83 lakh
  • Balances with banks: ₹0.27 lakh

Regulatory and Governance Details

Board Meeting: Held on November 14, 2026, from 12:30 PM to 1:00 PM

Audit Review: Financial results reviewed by statutory auditors M/s B. B. Gusani & Associates, Chartered Accountants (FRN: 140785W)

Compliance: Results prepared in accordance with Accounting Standards under Section 133 of the Companies Act, 2013 and relevant rules

Segment Information: Company has only one reportable business segment