Key Financial Results - Standalone (Rs. in lakhs)
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹17.27
- Other Income: ₹19.86
- Total Income: ₹37.13
- Employee Benefits Expense: ₹41.01
- Finance Costs: ₹1.76
- Depreciation & Amortization: ₹8.99
- Other Expenses: ₹33.22
- Total Expenses: ₹84.98
- Loss Before Tax: ₹(47.85)
- Tax Expense (Deferred Tax): ₹13.65
- Loss After Tax: ₹(61.50)
- Other Comprehensive Income: ₹119.99
- Total Comprehensive Income: ₹58.49
- Basic & Diluted EPS: ₹(1.48)
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹47.21
- Other Income: ₹187.95
- Total Income: ₹235.16
- Employee Benefits Expense: ₹72.33
- Finance Costs: ₹3.53
- Depreciation & Amortization: ₹19.19
- Other Expenses: ₹74.94
- Total Expenses: ₹169.99
- Profit Before Tax: ₹65.17
- Tax Expense (Deferred Tax): ₹29.35
- Profit After Tax: ₹35.82
- Other Comprehensive Income: ₹100.15
- Total Comprehensive Income: ₹135.97
- Basic & Diluted EPS: ₹0.86
Key Financial Results - Consolidated (Rs. in lakhs)
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹17.27
- Other Income: ₹19.86
- Total Income: ₹37.13
- Share of Profit from Associate: ₹18.65
- Loss Before Tax: ₹(29.20)
- Tax Expense (Deferred Tax): ₹13.65
- Loss After Tax: ₹(42.85)
- Other Comprehensive Income: ₹119.99
- Total Comprehensive Income: ₹77.14
- Basic & Diluted EPS: ₹(1.03)
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹47.21
- Other Income: ₹187.95
- Total Income: ₹235.16
- Share of Profit from Associate: ₹38.07
- Profit Before Tax: ₹103.24
- Tax Expense (Deferred Tax): ₹29.35
- Profit After Tax: ₹73.89
- Other Comprehensive Income: ₹100.15
- Total Comprehensive Income: ₹174.04
- Basic & Diluted EPS: ₹1.77
Balance Sheet Highlights (Standalone as at September 30, 2026)
- Total Assets: ₹2,454.84 lakh
- Investments: ₹2,057.65 lakh (Non-current ₹743.08 lakh + Current ₹1,314.57 lakh)
- Cash & Cash Equivalents: ₹2.04 lakh
- Equity Share Capital: ₹416.91 lakh (Face value ₹10 per share)
- Other Equity: ₹1,837.18 lakh
- Total Equity: ₹2,254.09 lakh
- Borrowings: ₹25.55 lakh (Non-current ₹17.40 lakh + Current ₹8.15 lakh)
Cash Flow Statement (Standalone Half Year Ended September 30, 2026)
- Net Cash Used in Operating Activities: ₹(104.90) lakh
- Net Cash from Investing Activities: ₹109.40 lakh
- Net Cash Used in Financing Activities: ₹(8.38) lakh
- Net Decrease in Cash: ₹(3.88) lakh
- Cash & Cash Equivalents at End: ₹2.04 lakh
Regulatory and Compliance Information
The trading window for all Directors, Key Managerial Personnel, Promoters, Connected Persons, Designated Persons and their immediate relatives will open after 48 hours of the declaration of these financial results, as per the Company's Code of Conduct under SEBI (Prohibition of Insider Trading) Regulations, 2015.
Segment Information
The Company has only one reportable segment of activity: "Information Technology - Business Process Outsourcing".
Audit and Review
The financial results have been reviewed by the Audit Committee and approved by the Board of Directors. The limited review was conducted by Parekh Sharma & Associates, Chartered Accountants (Firm Regn. No. 129301W), who expressed no modifications to their conclusion.
Associate Company Details
The consolidated results include the Group's share of net profit after tax of ₹18.65 lakh for the quarter and ₹38.07 lakh for the half year ended September 30, 2026, in respect of one associate (based on unaudited interim financial statements).