Financial Results Overview

Income Statement (Amounts in ₹ Lakh):

  • Other Income: ₹0.09 lakh (compared to ₹0.09 lakh in previous quarter ended March 31, 2021)
  • Total Income: ₹0.09 lakh (solely from other income with zero income from operations)

Expenses Breakdown:

  • Employee Benefits Expense: ₹0.36 lakh (consistent with previous quarter's ₹0.36 lakh)
  • Other Expenses: ₹0.01 lakh (compared to ₹1.94 lakh in previous quarter)
  • Total Expenses: ₹0.37 lakh (compared to ₹2.30 lakh in previous quarter)

Profit/Loss Position:

  • Loss Before Tax: ₹(0.37) lakh (compared to ₹(2.21) lakh in previous quarter)
  • Net Loss for the Period: ₹(0.37) lakh (compared to ₹(2.21) lakh in previous quarter)

Comparative Figures:

  • Quarter ended June 30, 2020: Net Loss of ₹(0.62) lakh
  • Year ended March 31, 2021: Net Loss of ₹(3.79) lakh (Audited)

Capital Structure:

  • Paid-up Equity Share Capital: ₹461.32 lakh (Face Value of ₹10 per share, unchanged from previous periods)

Earnings Per Share:

  • Basic EPS: (0.00)
  • Diluted EPS: (0.00)

Key Dates and Approvals

  • Board Meeting Date: August 14, 2021
  • Results Approval: Approved by Board of Directors and reviewed by Audit Committee
  • Limited Review Report Date: August 14, 2021
  • Reporting Period: Quarter ended June 30, 2021

Accounting and Regulatory Framework

  • Prepared in accordance with Companies (Indian Accounting Standards) Rules, 2015 (Ind AS)
  • Company adopted Ind AS from financial year commencing April 1, 2017
  • Limited review conducted by statutory auditors P.D. Agarwal & Co., Chartered Accountants
  • Compliance with SEBI Listing Regulations, 2015 Regulation 33

Notes to Financial Results

1. Comparative figures including reconciliation to Total Comprehensive Income for the quarter ended June 2021 were furnished by Management and not reviewed by auditors

2. Provision for Income Tax and Deferred Tax, if any, will be made at year-end

3. Figures of previous period quarter have been regrouped wherever necessary

Auditor's Limited Review

P.D. Agarwal & Co. conducted limited review in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI. Their report states: "Based on our review conducted as above, nothing has come to our attention that causes us to believe that the Statement has not been prepared In all material respects in accordance with Ind AS and other recognized accounting practices and policies."

Signatories and Authentication

  • Company Representative: Not explicitly named in document
  • Auditors: P.D. Agarwal & Co., Chartered Accountants (Firm Registration No: 077468)
  • Place: Kanpur
  • Date: August 14, 2021