Key Quantitative Figures

Consolidated Financial Results (₹ Lakhs):

  • Q2 FY27 (3 months ended Sept 30, 2026):
  • Total Income: ₹24.80
  • Profit Before Tax: ₹6.89
  • Net Profit After Tax: ₹3.64
  • EPS: ₹0.01
  • H1 FY27 (6 months ended Sept 30, 2026):
  • Total Income: ₹37.59
  • Profit Before Tax: ₹0.79
  • Net Profit After Tax: ₹(1.58)
  • EPS: Not applicable (negative)
  • Comparative Figures (Q2 FY26):
  • Total Income: ₹23.68
  • Profit Before Tax: ₹4.57
  • Net Profit After Tax: ₹3.67
  • EPS: ₹0.01

Standalone Financial Results (₹ Lakhs):

  • Q2 FY27 (3 months ended Sept 30, 2026):
  • Total Income: ₹4.70
  • Loss Before Tax: ₹(4.52)
  • Net Loss After Tax: ₹(3.38)
  • EPS: ₹(0.01)
  • H1 FY27 (6 months ended Sept 30, 2026):
  • Total Income: ₹9.60
  • Loss Before Tax: ₹(8.04)
  • Net Loss After Tax: ₹(5.65)
  • EPS: ₹(0.02)

Dates of Action

  • Board Meeting Date: November 13, 2026 (4:30 PM to 4:50 PM)
  • Period Ended: September 30, 2026
  • Review by Audit Committee: November 13, 2026
  • Auditor's Review Report Date: November 13, 2026

Parties Involved

  • Subsidiaries: RAAS Consulting Private Limited, Green Infra Profiles Private Limited, ICSL Consulting Private Limited, Borrelli Walsh India Private Limited
  • Associate: KW Publishers Private Limited
  • Statutory Auditors: DHANA & Associates (Firm Registration No: 0510525C)
  • Stock Exchange: BSE Limited
  • Key Personnel: Sajeve Bhushan Deora (Chairman & Director), Vartika Jain (Company Secretary & Compliance Officer)

Financial and Operational Impact

  • The company operates in a single reportable segment: "providing consultancy and advisory services"
  • Fair value assessment policy for assets: Every 24 months (next due June 30, 2027) or upon significant change in business circumstances
  • Non-current liabilities are valued at fair value at each reporting date

Capital Structure Impact

  • Paid-up equity share capital remains unchanged at ₹355.84 lakhs (Face value ₹1/- each)
  • No change in share capital structure during the period

Cash Flow Implications

Consolidated Cash Flow (₹ Lakhs):

  • Net cash used in operating activities: ₹(187.44)
  • Net cash from investing activities: ₹6.45
  • Net cash from financing activities: ₹0.00
  • Net decrease in cash: ₹(180.99)

Standalone Cash Flow (₹ Lakhs):

  • Net cash used in operating activities: ₹(87.95)
  • Net cash from investing activities: ₹15.68
  • Net cash from financing activities: ₹0.00
  • Net decrease in cash: ₹(72.27)

Assets and Liabilities Position

Consolidated (as of Sept 30, 2026, ₹ Lakhs):

  • Total Assets: ₹1,052.22
  • Total Equity: ₹830.40
  • Total Liabilities: ₹221.82
  • Cash & Cash Equivalents: ₹9.14
  • Other Bank Balances: ₹199.36

Standalone (as of Sept 30, 2026, ₹ Lakhs):

  • Total Assets: ₹1,057.44
  • Total Equity: ₹846.28
  • Total Liabilities: ₹211.16
  • Cash & Cash Equivalents: ₹2.64
  • Other Bank Balances: ₹101.11

Auditor's Opinion

The Statutory Auditors, DHANA & Associates, conducted a limited review and issued an unmodified opinion on both standalone and consolidated financial results.

Additional Information

  • CEO certification confirms absence of false/misleading statements in financial results
  • Figures for previous periods have been regrouped/rearranged for consistency with current presentation