Meeting Details

The Board meeting commenced at 2:45 p.m. and concluded at 3:15 p.m. on October 22, 2026. The approval was based on the recommendation of the Audit Committee.

Financial Results (Quarter Ended September 30, 2026)

Income:

  • Revenue from Operations: ₹1.58 lakh
  • Other Income: ₹1.62 lakh
  • Total Income: ₹3.20 lakh

Expenses:

  • Employees Benefit Expenses: ₹0.37 lakh
  • Other Expenditure: ₹1.65 lakh
  • Total Expenses: ₹2.02 lakh

Profit/Loss:

  • Profit before exceptional items and tax: ₹1.18 lakh
  • Exceptional items: Not applicable
  • Profit before tax: ₹1.18 lakh
  • Total tax expenses: ₹0.00
  • Net Profit for the period: ₹1.18 lakh

Earnings Per Share (EPS):

  • Basic EPS: ₹0.06
  • Diluted EPS: ₹0.06

Financial Results (Quarter Ended September 30, 2025 - Comparative)

Income:

  • Revenue from Operations: ₹1.58 lakh
  • Other Income: ₹0.00
  • Total Income: ₹1.58 lakh

Expenses:

  • Employees Benefit Expenses: ₹0.62 lakh
  • Other Expenditure: ₹2.37 lakh
  • Total Expenses: ₹2.94 lakh

Profit/Loss:

  • Profit before exceptional items and tax: -₹1.36 lakh (Loss)
  • Net Loss for the period: ₹1.36 lakh

Earnings Per Share (EPS):

  • Basic EPS: -₹0.07
  • Diluted EPS: -₹0.07

Financial Results (Half Year Ended September 30, 2026)

Income:

  • Revenue from Operations: ₹3.16 lakh
  • Other Income: ₹1.62 lakh
  • Total Income: ₹4.78 lakh

Expenses:

  • Employees Benefit Expenses: ₹0.76 lakh
  • Other Expenditure: ₹3.72 lakh
  • Total Expenses: ₹4.99 lakh

Profit/Loss:

  • Profit before exceptional items and tax: -₹0.13 lakh (Loss)
  • Net Loss for the period: ₹0.33 lakh

Earnings Per Share (EPS):

  • Basic EPS: -₹0.02
  • Diluted EPS: -₹0.02

Financial Position as at September 30, 2026

Assets:

  • Non-Current Assets: ₹48.12 lakh
  • Fixed Assets: ₹1.04 lakh
  • Non-Current Investments: ₹40.29 lakh
  • Deferred Tax Assets: ₹6.79 lakh
  • Current Assets: ₹90.44 lakh
  • Cash and Cash Equivalents: ₹1.12 lakh
  • Other Current Assets: ₹79.00 lakh
  • Total Assets: ₹138.56 lakh

Equity and Liabilities:

  • Shareholder's Funds: ₹137.11 lakh
  • Share Capital: ₹195.00 lakh
  • Reserves and Surplus: -₹57.89 lakh (Negative)
  • Non-Current Liabilities: ₹1.10 lakh
  • Current Liabilities: Not quantified in disclosure
  • Total Equity and Liabilities: ₹138.56 lakh

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Cash Flow from Operating Activities: ₹5.21 lakh
  • Cash Flow from Investing Activities: Not quantified
  • Cash Flow from Financing Activities: ₹0.00
  • Net Increase in Cash: ₹0.43 lakh
  • Cash at Beginning of Period: ₹0.62 lakh
  • Cash at End of Period: ₹1.05 lakh

Regulatory and Compliance Information

The financial results have been prepared in accordance with:

  • Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
  • SEBI Circular CIR/CFD/FAC/62/2016 dated July 5, 2016
  • Indian Accounting Standard 34 (Interim Financial Reporting)
  • Companies Act, 2013 requirements

Auditor Review

MKPS & Associates LLP, Chartered Accountants (Firm Registration No.: 302014E/W101061), conducted a limited review of the financial results. They issued a report stating that nothing came to their attention suggesting material misstatement or non-compliance with disclosure requirements.

Capital Structure

  • Paid-up equity share capital: ₹195.00 lakh (Face value ₹10 each)
  • No changes in share capital during the period