Key Financial Figures (₹ in lakh)

Quarterly Performance (Q2 FY27)

  • Total Income: ₹10.78 lakh (entirely from Other Income; Revenue from Operations: ₹0)
  • Total Expenditure: ₹13.30 lakh
  • Employee Benefits Expenses: ₹6.20 lakh
  • Other Expenditure: ₹7.10 lakh
  • Loss Before Tax: ₹(0.52) lakh
  • Net Loss After Tax: ₹(0.52) lakh
  • Basic and Diluted EPS: ₹(0.02)

Comparative Performance

  • Previous Quarter (Q1 FY26): Net Loss of ₹(1.28) lakh
  • Year-Ago Quarter (Q2 FY25): Net Profit of ₹4.58 lakh
  • Half-Yearly (H1 FY27): Net Loss of ₹(3.80) lakh
  • Full Year FY26: Net Profit of ₹9.50 lakh

Capital Structure

  • Paid-up Equity Share Capital: ₹1,155.00 lakh (Face Value ₹10 each) - unchanged across all periods

Assets and Liabilities Position (as at September 30, 2026)

Assets (₹ in lakh)

  • Non-Current Assets: ₹395.47
  • Financial Assets (Loans & Advances): ₹395.47
  • Non-Current Tax Assets: ₹5.26
  • Other Non-Financial Asset: ₹1,004.76
  • Current Assets: ₹1,421.88
  • Financial Assets: ₹1,405.48
  • Trade Receivables: ₹0.49
  • Cash and Cash Equivalents: ₹1.39
  • Bank Balance: ₹0.66
  • Other Current Assets: ₹13.85

Liabilities and Equity (₹ in lakh)

  • Shareholders' Funds: ₹1,419.25
  • Equity Share Capital: ₹1,155.00
  • Other Equity: ₹264.25
  • Current Liabilities: ₹2.64
  • Trade Payables: ₹0.02
  • Other Financial Liabilities: ₹1.33
  • Other Current Liabilities: ₹0.16
  • Provisions: ₹1.12

Cash Flow Statement (Half-Year Ended September 30, 2026)

  • Net Cash from Operating Activities: ₹27.87 lakh
  • Net Cash from Investing Activities: ₹(26.85) lakh
  • Net Cash from Financing Activities: ₹0.00
  • Net Increase in Cash: ₹1.03 lakh
  • Cash at Beginning: ₹2.42 lakh
  • Cash at End: ₹1.39 lakh

Board and Regulatory Details

  • Board Meeting Date: November 4, 2026 (commenced 7:30 PM, concluded 8:00 PM)
  • Regulatory Reference: Filed under Regulation 30 of SEBI (LODR) Regulations, 2015
  • Auditor: M/s. Rakchamps & Co. LLP, Chartered Accountants
  • Limited Review Report: Issued by auditors with no material misstatement findings

Accounting Policies and Notes

  • Prepared in accordance with Ind AS 34 Interim Financial Reporting
  • Current quarter figures are balancing figures between unaudited half-yearly and preceding quarter
  • Previous periods figures regrouped/reclassified for correspondence with current period
  • Full format available on BSE website (www.bseindia.com)