Integrated Filing (Financial) for Half Year Ended September 30, 2026
Financial Results Overview
Reporting Period: 1st April 2026 to 30th September 2026 (H1 FY27)
Previous Periods: H2 FY26 (1st October 2025 to 31st March 2026) and H1 FY25 (1st April 2025 to 30th September 2025)
Results Status: Unaudited, with limited review by statutory auditors
Key Financial Figures (₹ in Lakhs):
- Revenue from Operations: ₹467.87 (H1 FY27) vs ₹147.38 (H2 FY26) vs ₹453.51 (H1 FY25)
- Other Income: ₹4.89 (H1 FY27) vs ₹1.32 (H2 FY26) vs ₹0.12 (H1 FY25)
- Total Income: ₹472.76 (H1 FY27) vs ₹148.68 (H2 FY26) vs ₹453.63 (H1 FY25)
Expenditure Breakdown (₹ in Lakhs):
- Cost of sale of services: ₹392.47
- Employee benefit expense: ₹35.03
- Finance Costs: ₹10.12
- Depreciation and amortization: ₹48.55
- Other Expenses: ₹70.64
- Total Expenses: ₹561.66
Profit/Loss Position:
- Profit/(Loss) Before Exceptional & Extraordinary Items and Tax: (₹143.90)
- Tax Expenses: (₹0.51)
- Net Profit/(Loss) for the Period: (₹148.39)
Earnings Per Share:
- Basic EPS: (₹4.08)
- Diluted EPS: (₹4.08)
Capital Structure
- Paid-up Equity Share Capital: ₹363.63 lakh
- Face Value per Share: ₹10.00
- Reserves (excluding revaluation): ₹873.01 lakh
Balance Sheet Position (as at 30th September 2026)
Total Equity and Liabilities: ₹1,260.46 lakh
- Shareholders' Funds: ₹939.86 lakh
- Non-current Liabilities: ₹70.22 lakh
- Current Liabilities: ₹250.38 lakh
Total Assets: ₹1,260.46 lakh
- Non-current Assets: ₹454.84 lakh
- Current Assets: ₹805.62 lakh
Cash Flow Statement
Net Cash Flow from Operating Activities: (₹35.29) lakh
Net Cash Flow from Investing Activities: (₹40.37) lakh
Net Cash Flow from Financing Activities: ₹73.80 lakh
Net Change in Cash: (₹1.86) lakh
Cash and Cash Equivalents at End: ₹15.76 lakh
Auditor's Limited Review
D G M S & Co. Chartered Accountants conducted limited review and confirmed that nothing has come to their attention causing them to believe the financial results contain material misstatement. The review was performed in accordance with Standard on Review Engagement (SRE) 2410.
IPO Fund Utilization
Fund Raising Details:
- Mode: Initial Public Offering
- Date: 10th May 2024
- Amount Raised: ₹1,243.00 lakh
Utilization Status: No deviation/variation in use of funds
- Purchase of Software: ₹500.00 lakh allocated, ₹500.00 lakh utilized
- Working Capital Requirements: ₹500.00 lakh allocated, ₹500.00 lakh utilized
- General Corporate Purposes: ₹243.00 lakh allocated, ₹234.79 lakh utilized
Note: ₹8.21 lakh remains parked in ICICI Escrow Account as of reporting date for future utilization toward general corporate purposes.
Related Party Transactions
Transactions with key managerial personnel during reporting period:
1. Aneesh Mathur (CEO, Director): Reimbursement ₹3.75 lakh, Remuneration ₹9.65 lakh
2. Arjun Singh Rajput (Managing Director): Remuneration ₹7.34 lakh, Reimbursement ₹0.03 lakh, Sale of Car ₹1.06 lakh
3. Tej Bharatkumar Hani (Company Secretary): Remuneration ₹1.18 lakh
4. Purushottam (CFO): Loan ₹0.15 lakh
Total Value of Related Party Transactions: ₹26.16 lakh
Additional Information
- The company has only one reportable business segment: Retail of Pre-Owned Luxury Car
- Financial results prepared in accordance with Companies (Accounting Standards) Rules, 2006
- Figures for corresponding previous periods have been regrouped/reclassified for comparability
- No outstanding defaults on loans or debt securities
- Audit qualifications impact statement not applicable