Key Financial Figures (Amounts in ₹ Lakh)

Quarter Ended September 30, 2026 (Unaudited):

  • Total Income: ₹0.00
  • Total Expenses: ₹7.10
  • Employee benefits expense: ₹3.76
  • Finance costs: ₹0.39
  • Depreciation, amortisation and impairment: ₹0.03
  • Other expenses: ₹2.92
  • Loss before tax: ₹(7.10)
  • Tax Expenses (Deferred tax): ₹(0.01)
  • Loss for the period: ₹(7.11)
  • Total Comprehensive Income: ₹(7.11)
  • Basic and Diluted Earnings per share (EPS): ₹(0.14)

Half Year Ended September 30, 2026 (Unaudited):

  • Total Income: ₹0.00
  • Total Expenses: ₹16.60
  • Employee benefits expense: ₹7.51
  • Finance costs: ₹2.75
  • Depreciation, amortisation and impairment: ₹0.07
  • Other expenses: ₹6.27
  • Loss before tax: ₹(16.60)
  • Tax Expenses (Deferred tax): ₹(0.01)
  • Loss for the period: ₹(16.61)
  • Total Comprehensive Income: ₹(16.61)
  • Basic and Diluted Earnings per share (EPS): ₹(0.34)

Comparative Figures (Quarter Ended September 30, 2025):

  • Loss for the period: ₹(8.93)
  • Basic and Diluted EPS: ₹(0.18)

Comparative Figures (Half Year Ended September 30, 2025):

  • Loss for the period: ₹(18.23)
  • Basic and Diluted EPS: ₹(0.37)

Year Ended March 31, 2026 (Audited):

  • Total Income: ₹1.67 (Other income)
  • Total Expenses: ₹38.24
  • Loss for the year: ₹(36.60)
  • Basic and Diluted EPS: ₹(0.74)

Capital Structure

  • Paid-up Equity Share Capital (Face Value of ₹10/- each): ₹502.96 Lakh (consistent across all periods presented)
  • This includes ₹8.585 Lakh being the amount originally paid-up on forfeited shares.
  • Other Equity (Reserves excluding Revaluation Reserve) as of March 31, 2026 (Audited): ₹(361.21) Lakh

Balance Sheet Highlights (As at September 30, 2026 - Unaudited)

Total Assets: ₹154.41 Lakh (Down from ₹251.76 Lakh on March 31, 2026)

  • Non-Current Assets: ₹45.56 Lakh (Intangible Assets: ₹0.15 Lakh; Deferred Tax Assets: ₹0.41 Lakh; Other Non-Current Assets: ₹45.00 Lakh)
  • Current Assets: ₹108.85 Lakh (Cash and Cash Equivalents: ₹17.64 Lakh; Short term Loans and Advances: ₹88.05 Lakh; Other Current assets: ₹3.16 Lakh)

Total Equity and Liabilities: ₹154.41 Lakh

  • Total Equity: ₹125.14 Lakh (Equity Share Capital: ₹502.96 Lakh; Other Equity: ₹(377.82) Lakh)
  • Current Liabilities: ₹29.26 Lakh (Short term Loans and Advances: ₹25.31 Lakh; Other Financial Liabilities: ₹2.23 Lakh; Other Current Liabilities: ₹1.73 Lakh)

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

  • Net Cash Used in Operating Activities: ₹(9.32) Lakh
  • Net Cash from Investing Activities: ₹105.00 Lakh (Advance for Capital Goods)
  • Net Cash Used in Financial Activities: ₹(81.32) Lakh (Proceeds from borrowings)
  • Net Increase in Cash and Cash Equivalents: ₹14.36 Lakh
  • Cash and Cash Equivalents Opening Balance (April 1, 2026): ₹3.27 Lakh
  • Cash and Cash Equivalents Closing Balance (September 30, 2026): ₹17.64 Lakh

Significant Event: Scheme of Amalgamation

The Hon'ble National Company Law Tribunal, Mumbai (NCLT) sanctioned a Scheme of Amalgamation between Parthiv Corporate Advisory Pvt Ltd and Inland Printers Limited on September 28, 2026. The Scheme was made effective by filing Form INC-28 with the Registrar of Companies, Maharashtra, Mumbai on October 19, 2026. Consequently, the results for the quarter ended September 30, 2026, have been prepared on a standalone basis without giving effect to this merger.

Other Disclosures

  • Debt and Defaults: The company reported no secured debts. The total financial indebtedness, including short-term and long-term debt, was stated as ₹25.31 Lakh. There were no outstanding defaults on loans or debt securities as of September 30, 2026.
  • Related Party Transactions: There were no related party transactions to report for the half-year ended September 30, 2026.
  • Audit Review: The unaudited financial results were reviewed by the audit committee and approved by the Board. A limited review was conducted by YRKDAJ and Associates LLP, Chartered Accountants and Statutory Auditors (Firm Registration No.: W100288). Their report, dated November 14, 2026, stated that nothing came to their attention causing them to believe the statement contained any material misstatement.
  • Accounting Standards: The financial results are prepared in accordance with Indian Accounting Standards (Ind-AS).