The Board approved the Unaudited Standalone Financial Results of the Company for the half year ended September 30, 2026, along with the Limited Review Report, in terms of Regulation 33 of SEBI (LODR) Regulations, 2015.

The trading window closure was specified as follows:

  • Closure From: October 1, 2026
  • Closure Till: November 14, 2026
  • Purpose: Declaration of unaudited financial results for half year ended September 30, 2026

Financial Results Highlights (Amount in ₹ Lakhs)

Half Year Ended September 30, 2026 (Unaudited)

  • Revenue from Operations: Not quantified in disclosure
  • Other Income: Not quantified in disclosure
  • Total Revenue: Not quantified in disclosure
  • Total Expenses: Not quantified in disclosure
  • Profit Before Tax: Not quantified in disclosure
  • Total Tax: Not quantified in disclosure
  • Profit for the Period: Not quantified in disclosure

Comparative Figures (Audited for year ended March 31, 2026)

  • Revenue from Operations: ₹7.00
  • Other Income: ₹64.77
  • Total Revenue: ₹140.54
  • Employee Benefits Expense: ₹30.13
  • Finance Cost: ₹11.36
  • Depreciation & Amortization: ₹1.84
  • Other Expenses: ₹15.73
  • Total Expenses: ₹59.07
  • Profit Before Exceptional Items and Tax: ₹81.47
  • Total Tax: ₹14.83
  • Profit for the Period: ₹66.64
  • Paid-up Equity Share Capital: ₹211.60
  • Other Equity: ₹1,326.67
  • Basic EPS: ₹0.93
  • Diluted EPS: ₹0.93

Balance Sheet Position (Amount in ₹ Lakhs)

As of September 30, 2026 (Unaudited)

  • Total Equity and Liabilities: ₹1,742.64
  • Shareholders' Funds: ₹1,560.54 (Share Capital: ₹211.60, Reserves and Surplus: ₹1,348.94)
  • Non-current Liabilities: ₹93.65 (Long Term Borrowings: ₹93.10, Deferred Tax Liabilities: ₹0.55)
  • Current Liabilities: ₹88.45 (Short Term Borrowings: ₹72.13, Trade Payables: ₹4.10, Other Current Liabilities: ₹12.22)
  • Total Assets: ₹1,742.64
  • Non-current Assets: ₹1,096.11 (Tangible Assets: ₹445.76, Non Current Investments: ₹644.23, Long Term Loans & Advances: ₹6.00, Other Non Current Assets: ₹0.12)
  • Current Assets: ₹646.53 (Trade Receivables: ₹28.54, Cash and cash equivalents: ₹2.33, Short Term Loans & Advances: ₹211.73, Other Current Assets: ₹403.93)

Cash Flow Statement (Amount in ₹ Lakhs)

For Half Year Ended September 30, 2026

  • Profit Before Taxation: ₹22.91
  • Cash Generated from Operations: ₹27.66
  • Net Cash from Operating Activities: ₹28.49
  • Net Cash Used in Investing Activities: ₹(73.92)
  • Net Cash from Financing Activities: ₹45.10
  • Net Increase in Cash: ₹(0.33)
  • Cash at Beginning of Period: ₹2.66
  • Cash at End of Period: ₹2.33

Additional Information

  • The company's line of business is Consultants in the field of Direct & Indirect Taxes
  • There are no investor complaints pending as of September 30, 2026
  • Previous figures have been reclassified/regrouped wherever necessary to conform to current period classification
  • The financial results were digitally signed by Harsha Vikram Jain, Managing Director (DIN: 01525327)