Financial Performance (Quarter Ended September 30, 2026)

  • Revenue from operations: ₹26.50 lakh
  • Other income: ₹4.02 lakh
  • Total income: ₹30.52 lakh
  • Total expenses: ₹35.58 lakh
  • Loss before exceptional items and tax: ₹(14.38) lakh
  • Exceptional loss: ₹(5.06) lakh
  • Loss before tax: ₹(5.06) lakh
  • Tax expense: ₹0.00
  • Net loss after tax: ₹(5.08) lakh
  • Earnings per share (basic and diluted): ₹(0.12)

Financial Performance (Half-Year Ended September 30, 2026)

  • Revenue from operations: ₹26.50 lakh
  • Other income: ₹7.64 lakh
  • Total income: ₹34.14 lakh
  • Total expenses: ₹53.58 lakh
  • Loss before exceptional items and tax: ₹(19.49) lakh
  • Exceptional loss: ₹(5.06) lakh
  • Loss before tax: ₹(19.44) lakh
  • Tax expense: ₹0.00
  • Net loss after tax: ₹(19.44) lakh
  • Total comprehensive income: ₹(19.09) lakh
  • Earnings per share (basic and diluted): ₹(0.45)

Balance Sheet Position (As at September 30, 2026)

  • Total assets: ₹142.83 lakh (Previous: ₹54.57 lakh as of March 31, 2026)
  • Property, plant and equipment: ₹102.18 lakh (Previous: ₹46.46 lakh)
  • Cash and cash equivalents: ₹21.46 lakh (Previous: ₹2.55 lakh)
  • Total equity: ₹(97.17) lakh (Negative equity) (Previous: ₹(77.73) lakh)
  • Equity share capital: ₹571.38 lakh (Unchanged)
  • Other equity: ₹(668.55) lakh (Previous: ₹(649.11) lakh)
  • Total borrowings: ₹200.16 lakh (₹157.60 lakh non-current + ₹42.56 lakh current) (Previous: ₹102.40 lakh)

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

  • Net cash used in operating activities: ₹(22.10) lakh
  • Net cash used in investing activities: ₹(56.06) lakh (primarily ₹56.10 lakh purchase of property, plant and equipment)
  • Net cash from financing activities: ₹97.07 lakh (primarily ₹97.76 lakh proceeds from borrowings)
  • Net increase in cash and cash equivalents: ₹18.91 lakh

Auditor's Review

The financial results were subject to a limited review by Brahmayya & Co., Chartered Accountants. The auditors issued a review report dated November 12, 2026, stating that nothing has come to their attention that causes them to believe that the statement contains any material misstatement.

Additional Notes

  • The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS).
  • Accounting policies are consistent with those followed in the annual accounts for the year ended March 31, 2026.
  • The results were reviewed by the Audit Committee and approved by the Board of Directors.
  • The company operates as one segment, making segment reporting under Ind AS 108 not applicable.
  • Comparative figures have been rearranged where necessary for comparability.