Key Dates and Approvals

The Board of Directors meeting was held on August 13, 2026, commencing at 6:00 PM and concluding at 6:45 PM. The Board approved the unaudited standalone financial results for the quarter. The results were reviewed by the Audit Committee and approved by the Board. The limited review report was issued by D.R. Mehta & Associates, Chartered Accountants (Firm Reg. No. 106207W), on the same date.

Financial Performance (Quarter Ended June 30, 2026)

Income Statement Highlights (Standalone, ₹ in Lakhs):

  • Revenue from Operations: ₹0.00 (a significant decrease from ₹15.05 lakh in Q1 FY25 and unchanged from Q4 FY26).
  • Other Income: ₹4.95 (decrease from ₹5.66 lakh in Q1 FY25 and from ₹5.08 lakh in Q4 FY26).
  • Total Income: ₹4.95 (sharp decrease from ₹20.71 lakh in Q1 FY25).
  • Total Expenses: ₹7.59 (comprising Employee benefits expense of ₹1.90 lakh and Other Expenses of ₹5.69 lakh).
  • Loss before Tax: ₹(2.64) (a negative swing from a profit of ₹13.72 lakh in Q1 FY25).
  • Tax Expense: ₹0.01 (Deferred Tax).
  • Net Loss for the Period: ₹(2.64) (compared to a net profit of ₹10.23 lakh in Q1 FY25).
  • Earnings Per Share (EPS) (Basic & Diluted): ₹(0.07) (based on a face value of ₹10 per share).

Balance Sheet Position (Standalone, ₹ in Lakhs) as of June 30, 2026:

  • Total Assets: ₹340.90 (decrease from ₹348.25 lakh as of March 31, 2026).
  • Non-Current Assets: ₹8.86 (primarily Deferred Tax Assets of ₹8.82 lakh).
  • Current Assets: ₹332.04 (comprising Other Financial Assets of ₹318.19 lakh and Bank Balance & Other of ₹3.82 lakh).
  • Cash and Cash Equivalents: ₹3.82 (significant decrease from ₹13.98 lakh as of March 31, 2026).
  • Equity Share Capital: ₹371.00 (unchanged).
  • Other Equity: ₹(33.06) (deterioration from ₹(30.41) lakh as of March 31, 2026).
  • Total Equity: ₹337.94 (decrease from ₹340.59 lakh).
  • Current Liabilities: ₹2.96 (decrease from ₹7.67 lakh).

Cash Flow Statement (Standalone, ₹ in Lakhs) for the Period:

  • Net Cash Used in Operating Activities (A): ₹(15.85)
  • Net Cash from Investing Activities (B): ₹5.70 (from Fixed Deposit Matured ₹0.75 lakh and Interest Income ₹4.95 lakh, offset by Investment in Fixed Deposits ₹(121.73) lakh).
  • Net Cash Used in Financing Activities (C): ₹(4.65) (Loan Repaid).
  • Net Decrease in Cash and Cash Equivalents (A+B+C): ₹(10.15)
  • Cash and Cash Equivalents at period end: ₹3.82

Regulatory and Auditor Reference

The financial results have been prepared in accordance with Indian Accounting Standard (Ind AS) 34 and reviewed as per Standard on Review Engagements (SRE) 2410. The limited review report states that nothing has come to the auditor's attention to suggest the statement contains any material misstatement or fails to disclose information required by SEBI Listing Regulations.

Additional Information

The results are available on the company's website, www.hckkventures.com. Comparative figures have been regrouped/rearranged wherever considered necessary.