INDITALIA REFCON LIMITED

Financial Results Summary

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹0.00
  • Other Income: ₹0.00
  • Total Revenue: ₹0.00
  • Total Expenses: ₹1.38 lakh (Employee benefits: ₹0.60 lakh; Other Expenses: ₹0.78 lakh)
  • Profit/(Loss) before tax: (₹1.38) lakh
  • Tax Expense: ₹0.00
  • Profit/(Loss) for the period: (₹1.38) lakh
  • Total Comprehensive Income: (₹1.38) lakh
  • Paid-up equity share capital: ₹1,190.07 lakh (Face value: ₹10 per share)
  • Earnings per share: Negative (Basic and Diluted)

Half Year Ended September 30, 2026 (H1 FY27):

  • Profit/(Loss) for the period: (₹3.13) lakh
  • Total Comprehensive Income: (₹3.13) lakh

Comparative Figures (Quarter):

  • Preceding quarter (June 30, 2026): Loss of ₹1.75 lakh
  • Corresponding quarter previous year (September 30, 2025): Loss of ₹17.81 lakh

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹6.66 lakh
  • Cash & Cash Equivalents: ₹1.28 lakh
  • Other Current Assets: ₹5.38 lakh
  • Total Equity & Liabilities: ₹6.66 lakh
  • Equity Share Capital: ₹1,190.07 lakh
  • Other Equity (Reserves & Surplus): (₹1,293.10) lakh
  • Current Liabilities: ₹109.69 lakh (Borrowings: ₹85.03 lakh; Other current liabilities: ₹14.12 lakh; Provisions: ₹10.54 lakh)

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

  • Net Cash from Operating Activities: (₹0.57) lakh
  • Net Cash from Financing Activities: ₹3.58 lakh (Proceeds from short-term borrowings)
  • Net Decrease in Cash: (₹0.12) lakh
  • Cash at beginning: ₹1.40 lakh
  • Cash at end: ₹1.28 lakh

Operational and Strategic Updates

  • Company has paid entire arrears of DP (CDSL & NSDL) dues, bringing accounts up to date
  • Appointed M/s. Purva Share registry as new RTA
  • Reconciliation exercise with CDSL/NSDL completed for creating DN Database of Demat shares
  • Company expects to offer demat option to all investors shortly
  • Plans to approach BSE for revocation of suspension from trading
  • Exploring future plans for business operations with funds infused through loans from Directors
  • Plans to start business of leasing reefer containers with intention to start manufacturing after market foothold

Accounting Policies and Notes

  • Financial results prepared in accordance with Companies (Indian Accounting Standard) Rules, 2015
  • Accounts prepared on 'Going Concern' basis
  • Company operates in one reportable business segment
  • Previous period figures regrouped/reclassified where necessary

Board Meeting Details

  • Meeting held on November 13, 2026 (Friday)
  • Commenced at 2:30 p.m. and concluded at 3:30 p.m.
  • Approved by Managing Director Sujata Mital (DIN: 01826116)