Net Loss for Q2 FY22 (quarter ended September 30, 2021): ₹(0.48) lakh
Net Loss for Q1 FY22 (quarter ended June 30, 2021): ₹(0.37) lakh (unaudited)
Net Profit for Q2 FY21 (quarter ended September 30, 2020): ₹0.39 lakh (unaudited)
Net Loss for H1 FY22 (half year ended September 30, 2021): ₹(10.85) lakh (unaudited)
Net Loss for H1 FY21 (half year ended September 30, 2020): Not quantified in disclosure
Net Loss for FY21 (year ended March 31, 2021): ₹(3.88) lakh (audited)
Key Financial Figures
Income Statement Highlights (₹ lakhs):
Employee benefits expense for Q2 FY22: ₹0.03
Employee benefits expense for H1 FY22: ₹0.72
Total comprehensive income: Zero for all periods presented
Balance Sheet Position as of September 30, 2021 (₹ lakhs):
Total Assets: ₹6.13
Non-Current Assets: ₹5.76 (primarily Long term loans and advances)
Current Assets: ₹0.37 (Cash and Cash equivalents)
Share Capital: ₹461.32 (Face Value of ₹10 per Share, 46,132,000 shares)
Reserves and Surplus: ₹(654.45) (negative)
Shareholders' Fund: ₹(193.13) (negative)
Current Liabilities: ₹199.26
Short term borrowings: ₹192.16
Trade payables: ₹6.67
Other short term provisions: ₹0.43
Earnings Per Share:
Basic EPS: (0.00) for all periods presented (Q2 FY22, Q2 FY21, H1 FY22, H1 FY21)
Diluted EPS: Not disclosed
Accounting Standards and Review
The financial results have been prepared in compliance with Indian Accounting Standards (Ind AS)
The company adopted Ind AS for the financial year commencing from April 1, 2017
The standalone financial results were reviewed by statutory auditors P.D. Agrawal & Co.
The review was conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI
The auditors issued a limited review report dated November 15, 2021
Board Approval and Compliance
Results approved by the Board of Directors at meeting held on November 10, 2021
Filed with BSE Limited under Regulation 30 of SEBI Listing Regulations
Previous period figures have been restated for comparability
Notes and Qualifications
Note 2: Company has adopted Ind AS for financial year commencing from April 1, 2017
Comparative figures including reconciliation to Total Comprehensive Income for quarter ended September 2021 were furnished by Management and not reviewed by auditors
The statement includes a reconciliation table between IGAAP and Ind AS for net profit and equity, though specific values are not populated in the disclosure
Capital Structure
Paid up equity share capital: ₹461.32 lakh (46,132,000 shares of ₹10 face value)
