Financial Results Overview
Quarter Ended September 30, 2021:
- Net Loss: ₹0.48 lakh
- Employee Benefits Expense: ₹0.3 lakh
- Earnings Per Share (Basic): (₹0.00)
Half Year Ended September 30, 2021:
- Net Loss: ₹0.85 lakh
- Employee Benefits Expense: ₹0.72 lakh
- Earnings Per Share (Basic): (₹0.00)
Comparative Figures:
- Quarter Ended June 30, 2021: Net Profit of ₹0.37 lakh
- Quarter Ended September 30, 2020: Net Loss of ₹0.38 lakh
- Year Ended March 31, 2021: Net Loss of ₹3.88 lakh
Capital Structure
- Paid-up Equity Share Capital: ₹461.32 lakh (Face Value: ₹10 per share)
- Number of Shares: 46,132,000
Assets and Liabilities Position (as of September 30, 2021)
Assets:
- Total Assets: ₹6.13 lakh
- Non-Current Assets: ₹5.76 lakh (primarily Long Term Loans and Advances)
- Current Assets: ₹0.37 lakh (Cash and Cash Equivalents)
Liabilities and Equity:
- Shareholders' Funds: Negative ₹193.13 lakh
- Share Capital: ₹461.32 lakh
- Reserves and Surplus: Negative ₹654.45 lakh (accumulated losses)
- Current Liabilities: ₹199.26 lakh
- Short Term Borrowings: ₹192.16 lakh
- Trade Payables: ₹6.67 lakh
- Short Term Provisions: ₹0.43 lakh
Cash Flow Statement (Half Year Ended September 30, 2021)
- Cash Flow from Operating Activities: Negative ₹0.85 lakh
- Depreciation: ₹0.29 lakh
- Net Decrease in Cash and Cash Equivalents: ₹0.39 lakh
- Opening Cash Balance: ₹0.76 lakh
- Closing Cash Balance: ₹0.37 lakh
Accounting Policies and Review
- Financial statements prepared in accordance with Indian Accounting Standards (Ind AS)
- Company adopted Ind AS from financial year commencing April 1, 2017
- Limited review conducted by P.D. Agrawal & Co., Chartered Accountants
- Review found no material misstatement in the financial results
- Comparative figures for previous periods furnished by management and not reviewed