The Board considered and approved the unaudited standalone financial results of the Company for the quarter ended December 31, 2025. The results were accompanied by a Limited Review Report from the statutory auditors, P.D. Agrawal & Co.
Financial Results for Quarter Ended December 31, 2025 (Unaudited)
- Income From Operations: ₹0.00
- Other Income: ₹0.00
- Total Income: ₹0.00
- Total Expenses: ₹0.74 lakh
- Depreciation and amortization expense: ₹0.36 lakh
- Other expenses: ₹0.38 lakh
- All other expense categories (cost of materials, purchase of stock-in-trade, employee benefits, finance cost): ₹0.00
- Net Loss before tax: ₹(0.74) lakh
- Tax Expense: ₹0.00
- Net Loss for the period: ₹(0.74) lakh
- Earnings Per Share (Basic and Diluted): ₹(0.00)
- Paid-up equity share capital: ₹461.32 lakh (Face Value of ₹10 per share)
Financial Results for Nine Months Ended December 31, 2025 (Unaudited)
- Total Income: ₹0.00
- Total Expenses: ₹2.37 lakh
- Net Loss before tax: ₹(2.37) lakh
- Net Loss for the period: ₹(2.37) lakh
- Earnings Per Share (Basic and Diluted): ₹(0.01)
Auditor's Limited Review Report
P.D. Agrawal & Co., Chartered Accountants, conducted a limited review of the unaudited financial results. Their report states:
- The review was conducted in accordance with Standard on Review Engagement (SRE) 2410
- The financial results have been prepared in compliance with Indian Accounting Standards (Ind AS)
- The auditors were not engaged to review comparative figures including reconciliation to Total Comprehensive Income
- The company adopted Ind AS from April 1, 2017
- The limited review provides moderate assurance but less than an audit
Notes to Financial Results
- The results comply with Indian Accounting Standards (Ind-AS)
- Previous periods' figures have been restated as per Ind AS
- The turnover and income for both quarter and nine months ended December 31, 2025, show zero operational activity
- Previous period/year figures have been regrouped/reclassified for comparability
The document was signed by Vistial Garg, Director (DIN: 00792099), and the auditor's report was signed by a partner of P.D. Agrawal & Co. (Membership No.: 077468).