The Board considered, approved, and took on record the following items:

1. The Unaudited Financial Results of the Company for the quarter ended June 30, 2026, along with the Limited Review Report as per Regulation 33 of SEBI (LODR) Regulations, 2015.

2. The Appointment of M/s. Bonanza Portfolio Limited as the merchant banker for the company's proposed Rights Issue, subject to applicable laws and regulatory requirements.

An integrated filing of the financials pursuant to SEBI circular SEBI/HO/CFD/CFD-PoD-2/CIR/P/2024/185 dated December 31, 2024, was submitted separately in XBRL format.

Financial Results for Quarter Ended June 30, 2026 (Unaudited)

Profit & Loss Statement (₹ in Lakhs):

  • Total Revenue from Operations: ₹394.70
  • Interest Income: ₹0.14
  • Fees and Commission Income: ₹131.78
  • Net gain on Fair value changes: ₹394.01
  • Other Income: ₹0.69
  • Total Income: ₹394.70
  • Total Expenses: ₹609.89
  • Finance Costs: ₹53.54
  • Fees and Commission expenses: ₹209.58
  • Impairment on financial instruments: ₹103.71
  • Employee benefits expenses: ₹93.65
  • Depreciation and amortisation: ₹6.92
  • Other expenses: ₹71.95
  • Loss from operations before tax: ₹(215.19)
  • Tax Expense: ₹(16.90)
  • Current Tax: ₹(0.86)
  • Deferred Tax: ₹(16.04)
  • Net Loss after tax: ₹(198.29)
  • Earnings Per Share (EPS) (Face Value Re. 1):
  • Basic EPS: ₹(0.10)
  • Diluted EPS: ₹(0.10)

Balance Sheet as of June 30, 2026 (Standalone, ₹ in Lakhs):

  • Total Assets: ₹6387.82 (Previous FY: ₹4329.30)
  • Financial Assets: ₹6181.91
  • Cash and cash equivalents: ₹208.83
  • Loans: ₹4955.83
  • Investments: ₹979.35
  • Other Financial assets: ₹37.90
  • Non-financial Assets: ₹205.91
  • Current tax assets (Net): ₹5.28
  • Deferred tax Assets (Net): ₹128.45
  • Property, Plant and Equipment: ₹29.96
  • Right of Use Assets: ₹23.52
  • Other Intangible assets: ₹2.59
  • Other non-financial assets: ₹16.12
  • Total Liabilities and Equity: ₹6387.82
  • Liabilities: ₹4990.89
  • Financial Liabilities: ₹4670.50
  • Borrowings: ₹4150.06
  • Lease Liabilities: ₹23.15
  • Other financial liabilities: ₹493.69
  • Non-Financial Liabilities: ₹320.39
  • Provisions: ₹30.84
  • Other non-financial liabilities: ₹289.55
  • Equity: ₹1396.93
  • Equity Share capital: ₹2000.00 (20,00,00,000 equity shares of Re. 1/- each)
  • Other Equity: ₹(603.07)

Cash Flow Statement for Quarter Ended June 30, 2026 (₹ in Lakhs):

  • Net cash from operating activities: ₹(1359.66)
  • Net cash from investing activities: ₹(689.61)
  • Net cash from financing activities: ₹2000.06 (primarily from borrowings)
  • Net decrease in cash and cash equivalents: ₹(249.21)
  • Cash and cash equivalents at period end: ₹208.83 (Cash on hand: ₹0.21; Balance with Banks: ₹208.62)

Shareholding Pattern as of June 30, 2026:

  • Promoter & Promoter Group: 74.90% (14,98,00,000 shares), fully unencumbered.
  • Public Shareholding: 25.10% (5,02,00,000 shares).
  • No investor complaints were pending at the beginning or end of the quarter, and none were received or disposed of during the quarter.

Notes to Accounts:

  • The financial results are prepared in compliance with Indian Accounting Standard (Ind AS) 34.
  • The company is primarily engaged in finance activities.
  • Figures for previous periods have been re-arranged/regrouped for conformity.
  • The company completed a stock split in a previous period, changing the face value from Rs. 10 to Re. 1.