Financial Results Summary

Quarterly Performance (₹ in lakhs)

  • Quarter Ended September 30, 2026: Net loss of ₹0.64 lakh
  • Quarter Ended June 30, 2026: Net loss of ₹4.17 lakh
  • Quarter Ended September 30, 2025: Net profit of ₹5.92 lakh

Half-Yearly Performance (₹ in lakhs)

  • Half Year Ended September 30, 2026: Net loss of ₹4.81 lakh
  • Half Year Ended September 30, 2025: Net profit of ₹7.56 lakh

Income Statement Details

For Quarter Ended September 30, 2026:

  • Total Income: ₹4.17 lakh (consisting entirely of Other Income)
  • Expenses: ₹4.81 lakh
  • Employee benefits expense: ₹3.41 lakh
  • Finance costs: ₹0.08 lakh
  • Other expenses: ₹1.32 lakh
  • Loss before tax: ₹0.64 lakh
  • Total Comprehensive Income: ₹(0.66) lakh

Earnings Per Share:

  • Basic and Diluted EPS: ₹(0.01) for Q2 FY2026
  • Basic and Diluted EPS: ₹(0.04) for H1 FY2026

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹2,234.57 lakh
  • Non-current Assets: ₹1,437.05 lakh
  • Financial Assets: ₹1,407.98 lakh
  • Property, Plant & Equipment: ₹0.44 lakh
  • Current Assets: ₹797.52 lakh
  • Cash & Cash Equivalents: ₹740.33 lakh
  • Other Financial Assets: ₹24.62 lakh
  • Equity and Liabilities: ₹2,234.57 lakh
  • Equity: ₹187.03 lakh
  • Equity Share Capital: ₹124.48 lakh
  • Other Equity: ₹62.55 lakh
  • Non-current liabilities: ₹0
  • Current liabilities: ₹2,047.54 lakh
  • Financial Liabilities: ₹2,026.60 lakh
  • Other current liabilities: ₹20.94 lakh

Cash Flow Statement (H1 FY2026)

  • Net cash flow from operating activities: ₹530.29 lakh
  • Net cash flow from investing activities: ₹0
  • Net cash flow from financing activities: ₹0
  • Net increase in cash: ₹530.29 lakh
  • Cash and cash equivalents at period end: ₹740.34 lakh

Auditor's Review Report

R.K. Chandak & Co., Chartered Accountants, issued a review report with an Emphasis of Matter regarding deferred tax assets/liabilities:

  • Deferred tax assets/liabilities have neither been ascertained nor accounted for as of September 30, 2026
  • Balance confirmation certificates from various banks were made available for verification
  • The conclusion is not modified regarding this matter

Meeting Details

  • Board meeting held on November 13, 2026
  • Commenced at 4:30 PM, concluded at 6:40 PM
  • Results reviewed by Audit Committee and approved by Board of Directors

Notes to Financial Results

  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Format modified to comply with SEBI Circular CIR/CFD/FAC/62/2016 dated July 5, 2016
  • Steps being taken to obtain balance confirmations for receivables, advances, and payables
  • Deferred tax assets/liabilities will be considered at year-end
  • Figures for previous periods have been regrouped/recast where necessary