Financial Performance Highlights (₹ in Lakhs)

Quarter Ended 30th September 2026:

  • Total Revenue: ₹27.84 (entirely from Other Income)
  • Total Expenses: ₹2.46
  • Employee Benefits Expense: ₹2.00
  • Finance Costs: ₹0.01
  • Other Expenses: ₹0.45
  • Profit Before Tax: ₹25.38
  • Profit for the Period: ₹25.38
  • Basic EPS: ₹0.91
  • Diluted EPS: ₹0.91

Half Year Ended 30th September 2026:

  • Total Revenue: ₹27.84
  • Total Expenses: ₹3.23
  • Profit Before Tax: ₹24.61
  • Profit for the Period: ₹24.61
  • Basic EPS: ₹0.88
  • Diluted EPS: ₹0.88

Comparative Figures (₹ in Lakhs):

  • Quarter Ended 30th September 2025: Loss of ₹0.26
  • Half Year Ended 30th September 2025: Profit of ₹15.73
  • Year Ended 31st March 2026: Loss of ₹18.22

Capital Structure

  • Paid-up Equity Share Capital: ₹280.00 lakhs (unchanged across all periods)
  • Other Equity: ₹10.00 lakhs (unchanged across all periods)
  • Face Value per Share: Not explicitly stated but calculable from EPS and profit figures

Cash Flow Statement (Half Year Ended 30th September 2026)

  • Cash from Operating Activities: ₹19.01
  • Cash from Investing Activities: ₹3.54
  • Cash from Financing Activities: -₹22.15
  • Net Change in Cash: ₹0.40
  • Opening Cash Balance: ₹0.06
  • Closing Cash Balance: ₹0.46

Balance Sheet Position (As at 30th September 2026)

Total Assets: ₹505.63 lakhs

  • Non-Current Assets: ₹389.34 lakhs
  • Trade Receivables: ₹189.34 lakhs
  • Non-current investments: Not specified amount
  • Current Assets: ₹116.29 lakhs
  • Financial Assets: ₹115.83 lakhs
  • Cash and Cash Equivalents: ₹0.06 lakhs
  • Other Bank Balances: ₹0.40 lakhs

Total Equity and Liabilities: ₹505.63 lakhs

  • Equity: ₹220.12 lakhs
  • Equity Share Capital: ₹280.00 lakhs
  • Other Equity: -₹59.88 lakhs (negative reserves)
  • Non-Current Liabilities: ₹53.10 lakhs
  • Financial Liabilities (Borrowings): ₹53.10 lakhs
  • Current Liabilities: ₹232.41 lakhs
  • Financial Liabilities: ₹228.43 lakhs
  • Other Current Liabilities: ₹1.00 lakh
  • Provisions: ₹3.00 lakhs

Auditor's Review and Qualifications

Statutory Auditors M/s. Mukeshkumar Jain & Co. (FRN: 106619W) conducted limited review and issued qualified report with following key observations:

Audit Limitations:

  • Trade Receivables of ₹115.84 lakhs were subject to confirmation and reconciliation
  • Unsecured Loans of ₹50.00 lakhs were not confirmed
  • Loans and Advances of ₹389.34 lakhs require confirmation
  • Trade Payables/Creditors of ₹276.65 lakhs pending confirmation
  • Advance to Trade Payables/Creditors of ₹48.72 lakhs not confirmed
  • Unable to obtain sufficient audit evidence regarding existence, completeness, accuracy and valuation of these balances

Additional Disclosures:

  • Equity shares delisted from stock exchange
  • Relisting application pending with Securities Appellate Tribunal (SAT)
  • SAT directions require compliance with all pending and past regulatory compliances for relisting consideration
  • Company maintained accounting software with audit trail feature as required under Companies (Accounts) Rules, 2014
  • Management represents compliance with Prevention of Money Laundering Act, 2002 provisions

Basis of Preparation

  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Comparative figures for previous year derived from audited financial statements by previous auditor
  • Previous year/quarter figures regrouped/rearranged where necessary