Board Meeting Details

The Board of Directors meeting was held on Monday, August 03, 2026. The meeting commenced at 11:30 AM and concluded at 1:00 PM. The board approved the unaudited standalone financial results and the independent auditors' review report.

Financial Results Summary (Amount in ₹ Lakhs)

Quarterly Performance (Q1 FY27 vs Q1 FY26 vs Q4 FY26)

  • Revenue from operations: ₹0.00 (Q1 FY27) vs ₹20.18 (Q1 FY26) vs ₹7.29 (Q4 FY26)
  • Other income: ₹3.62 (Q1 FY27) vs ₹3.62 (Q1 FY26) vs ₹5.02 (Q4 FY26)
  • Total Income: ₹3.62 (Q1 FY27) vs ₹23.80 (Q1 FY26) vs ₹12.31 (Q4 FY26)

Expense Breakdown (Q1 FY27)

  • Cost of materials consumed: ₹6.17
  • Change in inventories: ₹(9.05) [negative indicating decrease]
  • Employee benefit expenses: ₹9.50
  • Finance costs: ₹2.86
  • Depreciation and amortization: ₹0.19
  • Other expenses: ₹8.33
  • Total Expenses: ₹18.00

Profit/Loss Position

  • Loss before exceptional items and tax: ₹(14.38) (Q1 FY27) vs ₹(4.19) (Q1 FY26) vs ₹(10.91) (Q4 FY26)
  • Loss before tax: ₹(14.38) (Q1 FY27) vs ₹(4.19) (Q1 FY26) vs ₹(10.91) (Q4 FY26)
  • Tax expense: ₹0.00 (no current tax, tax related to earlier years, or deferred tax)
  • Loss after tax: ₹(14.38) (Q1 FY27) vs ₹(4.19) (Q1 FY26) vs ₹(10.91) (Q4 FY26)

Other Comprehensive Income

  • Total Other Comprehensive Income: ₹0.00 for Q1 FY27
  • Total Comprehensive Income: ₹(14.38) (Q1 FY27) vs ₹(4.19) (Q1 FY26) vs ₹(10.55) (Q4 FY26)

Key Metrics

  • Earnings per share (basic and diluted): ₹(0.33) (Q1 FY27) vs ₹(0.10) (Q1 FY26) vs ₹(0.25) (Q4 FY26)
  • Paid-up equity share capital: ₹432.71 lakh (face value ₹10 per share)
  • Other equity excluding revaluation reserves: ₹(649.11) as of March 31, 2026

Auditor Review

The financial results were reviewed by Brahmayya & Co., Chartered Accountants (Firm Registration Number: 000112S). The review was conducted in accordance with Standard on Review Engagements (SRE) 2410. The auditors concluded that nothing came to their attention suggesting material misstatement or non-compliance with disclosure requirements under Regulation 33 of SEBI LODR Regulations.

Additional Notes

1. The financial results were prepared in accordance with Indian Accounting Standards (Ind AS)

2. Accounting policies from annual accounts for year ended March 31, 2026, were consistently followed

3. Results were reviewed by the Audit Committee and approved by the Board of Directors on August 03, 2026

4. The company operates as one segment, making segment reporting under Ind AS 108 not applicable

5. Comparative figures have been rearranged for comparability without fiscal impact

6. The results underwent limited review by the company's auditors