Financial Results Summary

Quarter Ended 30th September 2026 (Q2 FY27):

  • Revenue from Operations: ₹4.15 lakh (primarily Interest Income)
  • Other Income: ₹3.24 lakh
  • Total Income: ₹7.39 lakh
  • Total Expenses: ₹15.85 lakh (including Employee Benefits ₹5.28 lakh, Other Expenses ₹6.91 lakh, Net Loss in Equity Trading ₹3.59 lakh)
  • Loss Before Tax: ₹(8.46) lakh
  • Tax Expense: ₹(0.02) lakh (deferred tax credit)
  • Net Loss: ₹(8.44) lakh
  • Basic & Diluted EPS: ₹(0.07) per share

Half-Year Ended 30th September 2026 (H1 FY27):

  • Revenue from Operations: ₹8.26 lakh
  • Other Income: ₹3.24 lakh
  • Total Income: ₹11.50 lakh
  • Total Expenses: ₹44.36 lakh
  • Loss Before Tax: ₹(32.86) lakh
  • Tax Expense: ₹0.27 lakh
  • Net Loss: ₹(33.13) lakh
  • Basic & Diluted EPS: ₹(0.26) per share

Comparative Performance:

  • Q2 FY27 net loss of ₹(8.44) lakh worsened from Q2 FY25 net loss of ₹(10.27) lakh
  • H1 FY27 net loss of ₹(33.13) lakh worsened from H1 FY25 net loss of ₹(18.35) lakh

Balance Sheet Position (as at 30th September 2026)

  • Total Assets: ₹579.25 lakh (down from ₹613.25 lakh at 31st March 2026)
  • Cash and Cash Equivalents: ₹34.11 lakh (down from ₹53.64 lakh)
  • Investments: ₹42.08 lakh
  • Loans: ₹165.00 lakh
  • Trade Receivables: ₹46.05 lakh
  • Equity Share Capital: ₹1,286.27 lakh (unchanged)
  • Other Equity: ₹(775.33) lakh (negative reserves, worsened from ₹(742.20) lakh)

Cash Flow Statement (H1 FY27)

  • Net Cash Used in Operating Activities: ₹(19.53) lakh
  • Income Tax Paid: ₹(5.06) lakh
  • No cash flows from Investing or Financing activities
  • Closing Cash Balance: ₹34.11 lakh (down from opening ₹53.64 lakh)

Board Decisions and Corporate Developments

1. The Board considered and approved the unaudited financial results for Q2 and H1 ended 30th September 2026.

2. The Board discussed various fund-raising options including issuance of Equity Shares, Convertible warrants, Preference Shares through permissible modes including private placement, preferential issue, or qualified institutions placement.

3. The Board decided to explore options in consultation with Merchant Bankers and Lawyers to determine optimal quantum, mode of issue, and pricing.

4. Final decision regarding fund-raising will be taken after consultations and evaluating various options.

Additional Information

  • Board Meeting timing: Commenced at 02:42 PM, concluded at 04:44 PM
  • Paid-up Equity Share Capital: ₹1,286.27 lakh (12,862,700 shares of ₹10 each)
  • Previous period figures have been regrouped/rearranged for comparability