Key Financial Results

Income Statement (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue From Operations: ₹0.00
  • Other Income: ₹0.00
  • Total Income: ₹0.00
  • Other Expenses: ₹1.09
  • Total Expenses: ₹1.09
  • Loss Before Tax: ₹(1.09)
  • Tax Expense: ₹0.00
  • Net Loss: ₹(1.09)
  • Basic EPS: ₹(0.05)
  • Diluted EPS: ₹(0.05)

Half Year Ended September 30, 2026:

  • Revenue From Operations: ₹0.00
  • Other Income: ₹0.00
  • Total Income: ₹0.00
  • Other Expenses: ₹8.32
  • Total Expenses: ₹8.32
  • Loss Before Tax: ₹(8.32)
  • Tax Expense: ₹0.00
  • Net Loss: ₹(8.32)
  • Basic EPS: ₹(0.38)
  • Diluted EPS: ₹(0.38)

Comparative Figures:

  • Q2 FY2025: Net Loss ₹(0.53) lakh, EPS ₹(0.02)
  • H1 FY2025: Net Loss ₹(5.58) lakh, EPS ₹(0.25)
  • FY2026 (Audited): Net Loss ₹(13.87) lakh, EPS ₹(0.63)

Balance Sheet Position (as at September 30, 2026)

Assets (₹ in Lakhs):

  • Property, plant and equipment: ₹0.59
  • Cash and cash equivalents: ₹4.08
  • Other current assets: ₹2.50
  • Total Assets: ₹7.17

Equity and Liabilities (₹ in Lakhs):

  • Equity Share Capital: ₹220.00 (Face value ₹10 per share)
  • Other Equity: ₹(665.92)
  • Total Equity: ₹(445.92)
  • Borrowings: ₹452.00
  • Trade Payables: ₹0.00
  • Other Current Liabilities: ₹1.09
  • Total Liabilities: ₹453.09

Cash Flow Statement (H1 FY2026)

  • Cash flow from operating activities: ₹(11.08) lakh
  • Cash flow from financing activities: ₹8.45 lakh (proceeds from borrowings)
  • Net decrease in cash: ₹(2.63) lakh
  • Opening cash balance (April 1, 2026): ₹6.72 lakh
  • Closing cash balance (September 30, 2026): ₹4.08 lakh

Approval and Review Process

  • Board meeting held on November 12, 2026 (4:15 PM to 5:45 PM)
  • Results approved by Board of Directors based on Audit Committee recommendation
  • Subjected to limited review by statutory auditors V Nagarajan & Co. (Firm Regn. No. 004879N)
  • Limited review report issued with no material misstatement findings