Key Quantitative Figures

Quarterly Performance (Q2 FY27)

  • Revenue from operations: ₹0.00 lakh
  • Other Income: ₹0.00 lakh
  • Total Income: ₹0.00 lakh
  • Employee Benefit Expenses: ₹1.12 lakh
  • Finance Cost: ₹0.04 lakh
  • Other Expenses: ₹3.43 lakh
  • Total Expenses: ₹4.59 lakh
  • Loss before tax: ₹(4.59) lakh
  • Deferred Tax: ₹0.36 lakh
  • Net Loss: ₹(4.23) lakh
  • Basic EPS: ₹(0.03)
  • Diluted EPS: ₹(0.03)

Half Yearly Performance (H1 FY27)

  • Employee Benefit Expenses: ₹2.26 lakh
  • Finance Cost: ₹0.08 lakh
  • Other Expenses: ₹4.47 lakh
  • Total Expenses: ₹6.80 lakh
  • Loss before tax: ₹(6.80) lakh
  • Deferred Tax: ₹(0.10) lakh
  • Net Loss: ₹(6.90) lakh
  • Basic EPS: ₹(0.04)
  • Diluted EPS: ₹(0.04)

Comparative Figures

  • Q2 FY26 Net Loss: ₹(2.99) lakh
  • H1 FY26 Net Loss: ₹(6.41) lakh
  • FY26 Net Loss: ₹(32.06) lakh

Capital Structure

  • Paid-up Equity Share Capital: ₹1,560.00 lakh (unchanged across all periods)
  • Other Equity (excluding revaluation reserve): Negative ₹(1,604.74) lakh as of September 30, 2026 (vs. Negative ₹(1,597.83) lakh as of March 31, 2026)

Balance Sheet Position (as of September 30, 2026)

Assets

  • Total Assets: ₹26.20 lakh
  • Non-Current Assets: ₹21.00 lakh (including Property, Plant & Equipment: ₹0.46 lakh, Deferred Tax Assets: ₹0.36 lakh, Non-current Financial Assets: ₹20.25 lakh)
  • Current Assets: ₹5.20 lakh (including Inventories: ₹0.35 lakh, Trade Receivables: ₹1.16 lakh, Cash & Cash Equivalents: ₹0.09 lakh, Other Current Financial Assets: ₹1.56 lakh, Other Current Assets: ₹1.67 lakh)

Liabilities & Equity

  • Total Equity: Negative ₹(37.83) lakh
  • Current Liabilities: ₹61.84 lakh (including Trade Payables: ₹60.96 lakh, Other Current Financial Liabilities: ₹0.88 lakh)

Cash Flow Statement (H1 FY27)

  • Net cash from operating activities: ₹0.07 lakh
  • Net cash used in financing activities: ₹(0.08) lakh (interest & finance costs)
  • Net decrease in cash: ₹(0.00) lakh
  • Cash & cash equivalents at period end: ₹1.16 lakh

Dates and Parties

  • Board Meeting Date: November 03, 2026 (3:00 PM to 4:35 PM)
  • Period Ended: September 30, 2026
  • Statutory Auditors: M/s. Rajeshkumar P. Shah & Co.
  • Managing Director: Avanishkumar Manojkumar Patel (DIN: 02724940)

Additional Notes

  • Company operates as a single segment entity (no segment reporting required)
  • Figures for previous periods have been regrouped/reclassified for consistency
  • All amounts are in Indian Rupees lakhs except EPS
  • Negative figures are denoted in parentheses