Financial Results (Quarter Ended June 30, 2026)

Income:

  • Revenue from operations: ₹0
  • Other income: ₹4.81 lakh
  • Total income: ₹4.81 lakh

Expenses:

  • Employee benefits expense: ₹0
  • Finance costs: ₹2.37 lakh
  • Depreciation and amortization expense: ₹0.02 lakh
  • Other expenses: ₹7.76 lakh
  • Total expenses: ₹10.15 lakh

Profit/Loss:

  • Loss before exceptional items and tax: ₹(5.34) lakh
  • Exceptional items: ₹0
  • Loss before tax: ₹(5.34) lakh
  • Tax expense: ₹0
  • Net loss after tax: ₹(5.34) lakh
  • Other comprehensive income: ₹0
  • Total comprehensive income: ₹(5.34) lakh

Comparative Performance:

  • Previous quarter (March 31, 2026): Net loss of ₹(4.96) lakh
  • Same quarter previous year (June 30, 2025): Net loss of ₹(4.20) lakh
  • Full year ended March 31, 2026: Net loss of ₹(22.91) lakh

Capital Structure:

  • Paid-up equity share capital: ₹4,017.25 lakh (Face value ₹10 each)
  • Other equity: ₹(21,972.48) lakh
  • Earnings per share (Basic & Diluted): ₹(0.0133)

Key Notes and Disclosures

1. The financial results were reviewed by the Audit Committee and approved by the Board on July 28, 2026.

2. Results prepared in accordance with Indian Accounting Standard 34 and comply with SEBI Listing Regulations.

3. The company has a single reportable segment: Consultancy/Advisory Services.

4. Deferred Tax Assets not recognized due to no virtual certainty of future taxable income.

5. Company name changed from Escorts Finance Limited to Invigorated Business Consulting Limited effective June 14, 2023, following a special resolution passed at the AGM on September 30, 2022, and pursuant to directions from Reserve Bank of India received vide letter dated May 12, 2022. The RBI directed the company to change its name to not reflect financial business activities. Revenue is nil post name change.

6. The company has accumulated losses as of June 30, 2026, with net worth fully eroded. The company continues to focus on recovery of old delinquent loan assets through settlement/compromise/legal action from its earlier NBFC business. Management is considering various options to undertake suitable business(es), and accounts have been prepared on a Going Concern Basis.

7. Previous period figures have been regrouped/rearranged/reclassified where necessary.

8. Figures for quarter ended March 31, 2026, are balancing figures between audited full-year figures and published year-to-date figures up to the third quarter.