Key Financial Results (Quarterly)

Quarter Ended 30 September 2026 (Q2 FY2027):

  • Total Income: ₹4.67 lakh (entirely from Other Income; Revenue from Operations: ₹0.00)
  • Total Expenses: ₹2.50 lakh
  • Administrative Expenses: ₹1.30 lakh
  • Other Expenses: ₹1.20 lakh
  • Profit Before Tax: ₹2.17 lakh
  • Net Profit After Tax: ₹2.17 lakh
  • Total Comprehensive Income: ₹2.17 lakh
  • Earnings Per Share (EPS): ₹0.06 (Basic & Diluted)

Quarter Ended 30 June 2026 (Q1 FY2027):

  • Total Income: ₹0.00
  • Total Expenses: ₹7.01 lakh
  • Employee Benefit Expenses: ₹1.66 lakh
  • Other Expenses: ₹5.35 lakh
  • Loss Before Tax: ₹(7.01) lakh
  • Net Loss After Tax: ₹(7.01) lakh
  • Total Comprehensive Loss: ₹(7.01) lakh
  • Earnings Per Share (EPS): ₹(0.20)

Quarter Ended 30 September 2025 (Q2 FY2026):

  • Total Income: ₹0.00
  • Total Expenses: ₹1.31 lakh
  • Administrative Expenses: ₹0.34 lakh
  • Other Expenses: ₹0.97 lakh
  • Loss Before Tax: ₹(1.31) lakh
  • Net Loss After Tax: ₹(1.31) lakh
  • Total Comprehensive Loss: ₹(1.31) lakh
  • Earnings Per Share (EPS): ₹(0.04)

Key Financial Results (Half-Yearly)

Half Year Ended 30 September 2026 (H1 FY2027):

  • Total Income: ₹4.67 lakh
  • Total Expenses: ₹9.51 lakh
  • Loss Before Tax: ₹(4.84) lakh
  • Net Loss After Tax: ₹(4.84) lakh
  • Total Comprehensive Loss: ₹(4.84) lakh
  • Earnings Per Share (EPS): ₹(0.14)

Half Year Ended 30 September 2025 (H1 FY2026):

  • Total Income: ₹0.00
  • Total Expenses: ₹5.45 lakh
  • Loss Before Tax: ₹(5.45) lakh
  • Net Loss After Tax: ₹(5.45) lakh
  • Total Comprehensive Loss: ₹(5.45) lakh
  • Earnings Per Share (EPS): ₹(0.15)

Year Ended 31 March 2026 (FY2026):

  • Revenue from Operations: ₹15.02 lakh
  • Total Income: ₹15.02 lakh
  • Total Expenses: ₹24.31 lakh
  • Loss Before Tax: ₹(9.28) lakh
  • Net Loss After Tax: ₹(9.28) lakh
  • Total Comprehensive Loss: ₹(9.28) lakh
  • Earnings Per Share (EPS): ₹(0.26)

Capital Structure

  • Paid-up Equity Share Capital remained unchanged at ₹356.07 lakh (Face Value ₹10 per share) across all reported periods.

Balance Sheet Highlights (Standalone)

  • Total Assets: Stood at ₹82.55 lakh as of 30 September 2026 (Unaudited), down from ₹97.27 lakh as of 31 March 2026 (Audited).
  • Non-Current Assets: ₹70.98 lakh, comprising Investments (₹0.26 lakh) and Loans (₹70.72 lakh).
  • Current Assets: ₹11.58 lakh, comprising Cash and Cash Equivalents (₹4.17 lakh) and Other Current Assets (₹7.41 lakh). Trade Receivables were ₹0.00, down from ₹17.73 lakh as of 31 March 2026.
  • Total Equity: Negative ₹(1.35) lakh, comprising Share Capital of ₹357.16 lakh and Negative Other Equity of ₹(358.51) lakh.
  • Liabilities: ₹83.91 lakh, comprising Non-Current Provisions (₹8.27 lakh) and Current Liabilities (₹75.64 lakh). Current Liabilities include Financial Liabilities (₹52.53 lakh), Trade Payables (₹0.00, down from ₹19.07 lakh), and Other Financial Liabilities (₹23.11 lakh).

Cash Flow Statement (Half-Year Ended 30 Sept 2026)

  • Operating Activities: Net cash generated was ₹2.14 lakh, primarily due to a decrease in sundry debtors (₹17.73 lakh inflow) and an increase in other current liabilities (₹9.20 lakh inflow), offset by an increase in other current assets (₹0.87 lakh outflow) and a decrease in trade payables (₹19.07 lakh outflow).
  • Investing Activities: Net cash flow was ₹0.00.
  • Financing Activities: Net cash flow was ₹0.00.
  • The net change in cash was an increase of ₹2.14 lakh, resulting in a closing cash balance of ₹4.17 lakh.

Notes to Accounts

1. The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors on 13 November 2026.

2. There were no investor complaints during the quarter (Opening: Nil, Received: Nil, Disposed: Nil, Pending: Nil).

3. The company is primarily engaged in a single business segment: Trading of Commodities.

4. Figures for the previous period have been regrouped/rearranged where necessary.

Auditor's Review

M/s Bhatter & Associates, Chartered Accountants (FRN: 131411W), issued a limited review report. Based on their review, nothing has come to their attention that causes them to believe the statement contains any material misstatement or has not disclosed the information required by Regulation 33 of the SEBI LODR Regulations.