Key Clarification

The Financial Results already submitted to the exchange remain unchanged for the Quarter and Half Year ended September 30, 2026. This submission is being made solely to provide the omitted Consolidated Cash Flow Statement.

Financial Results Overview

Standalone Financial Results (Amount in ₹ Lakhs)

Quarter Ended 30/09/2026 (Unaudited):

  • Total Income: ₹446.37
  • Total Expenses: ₹490.03
  • Loss Before Tax: (₹43.66)
  • Net Loss After Tax: (₹43.66)
  • Basic EPS: (₹0.04)
  • Diluted EPS: (₹0.04)

Half Year Ended 30/09/2026 (Unaudited):

  • Total Income: ₹1,202.40
  • Total Expenses: ₹1,224.01
  • Loss Before Tax: (₹21.61)
  • Net Loss After Tax: (₹21.61)
  • Basic EPS: (₹0.02)
  • Diluted EPS: (₹0.02)

Comparative Figures (Half Year Ended 30/09/2025 - Unaudited):

  • Total Income: ₹28.10
  • Total Expenses: ₹214.18
  • Loss Before Tax: (₹186.08)
  • Net Loss After Tax: (₹186.09)
  • Basic EPS: (₹0.16)
  • Diluted EPS: (₹0.16)

Previous Financial Year Ended 31/03/2026 (Audited):

  • Total Income: ₹192.13
  • Total Expenses: ₹1,226.72
  • Loss Before Tax: (₹1,048.53)
  • Net Loss After Tax: (₹1,048.55)
  • Basic EPS: (₹0.93)
  • Diluted EPS: (₹0.93)

Consolidated Financial Results (Amount in ₹ Lakhs)

Quarter Ended 30/09/2026 (Unaudited):

  • Total Income: ₹446.37
  • Total Expenses: ₹490.03
  • Loss Before Tax: (₹43.66)
  • Net Loss After Tax: (₹43.66)
  • Basic EPS: (₹0.04)
  • Diluted EPS: (₹0.04)

Half Year Ended 30/09/2026 (Unaudited):

  • Total Income: ₹1,202.40
  • Total Expenses: ₹1,224.01
  • Loss Before Tax: (₹21.61)
  • Net Loss After Tax: (₹21.61)
  • Basic EPS: (₹0.02)
  • Diluted EPS: (₹0.02)

Comparative Figures (Half Year Ended 30/09/2025 - Unaudited):

  • Total Income: ₹28.10
  • Total Expenses: ₹214.22
  • Loss Before Tax: (₹186.12)
  • Net Loss After Tax: (₹186.13)
  • Basic EPS: (₹0.16)
  • Diluted EPS: (₹0.16)

Previous Financial Year Ended 31/03/2026 (Audited):

  • Total Income: ₹192.13
  • Total Expenses: ₹1,226.91
  • Loss Before Tax: (₹1,048.72)
  • Net Loss After Tax: (₹1,048.74)
  • Basic EPS: (₹0.93)
  • Diluted EPS: (₹0.93)

Balance Sheet Position (Standalone)

As at 30 September 2026 (Unaudited):

  • Total Assets: ₹1,924.30
  • Equity Share Capital: ₹1,130.82
  • Other Equity: ₹487.69
  • Total Equity and Liabilities: ₹1,924.30

Comparative (As at 31 March 2026 - Audited):

  • Total Assets: ₹1,761.36
  • Equity Share Capital: ₹1,130.82
  • Other Equity: ₹509.30
  • Total Equity and Liabilities: ₹1,761.36

Cash Flow Statement (Standalone)

Half Year Ended 30/09/2026:

  • Net Cash From Operating Activities: ₹101.36
  • Net Cash From Investing Activities: Not specified
  • Net Cash Used in Financing Activities: ₹1.50
  • Net Increase in Cash & Cash Equivalents: ₹102.86
  • Closing Cash Balance: ₹155.53

Capital Structure

  • Paid-up Equity Share Capital: ₹1,130.82 lakhs (1,130.82 lakh shares of Re. 1 each)
  • Capital structure remains unchanged across all periods presented

Subsidiary Information

Consolidated Financial Statements include financial results of Epuja Softtech Private Limited, a wholly owned subsidiary of the company.

Audit and Review Details

  • The statutory auditors, S D P M & Co. Chartered Accountants (FRN: 126741W), carried out limited review of both standalone and consolidated unaudited financial results
  • Unmodified review reports issued for both standalone and consolidated results
  • Review conducted in accordance with Standards on Review Engagement (SRE) 2410
  • Audit Committee meeting held on 04th November, 2026 (standalone) and 05th November, 2026 (consolidated)
  • Board of Directors meeting held on 04th November, 2026 (standalone) and 05th November, 2026 (consolidated)

Accounting Standards

Financial results prepared in accordance with:

  • Indian Accounting Standards 34 "Interim Financial Reporting" (Ind AS 34)
  • Section 133 of the Companies Act, 2013
  • Relevant rules issued thereunder
  • Consolidated statements prepared in accordance with Ind AS 110 "Consolidated Financial Statements"

Notes and Qualifications

  • Figures for previous periods have been regrouped/rearranged/reclassified where necessary
  • No exceptional items or extraordinary items reported in current period
  • No current tax expenses reported in current period
  • No income from discontinuing operations reported