Key Financial Figures - Quarter Ended 30/09/2026

Revenue & Profitability:

  • Revenue From Operations: ₹11.34 lakh
  • Total Income: ₹11.34 lakh
  • Total Expenses: ₹11.25 lakh
  • Profit Before Tax: ₹0.09 lakh
  • Profit After Tax: ₹0.09 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.00

Expense Breakdown:

  • Employee Benefits Expense: ₹1.64 lakh
  • Finance Costs: ₹6.35 lakh
  • Depreciation and Amortization: ₹0.07 lakh
  • Other Expenses: ₹3.19 lakh

Key Financial Figures - Half Year Ended 30/09/2026

Revenue & Profitability:

  • Revenue From Operations: ₹19.21 lakh (vs. ₹35.07 lakh in H1 FY26)
  • Total Income: ₹19.21 lakh
  • Total Expenses: ₹18.86 lakh
  • Profit Before Tax: ₹0.35 lakh (vs. ₹0.37 lakh in H1 FY26)
  • Profit After Tax: ₹0.35 lakh (vs. ₹0.35 lakh in H1 FY26)

Balance Sheet Position as of 30/09/2026

Assets:

  • Total Assets: ₹1,254.21 lakh (vs. ₹1,362.93 lakh as of 31/03/2026)
  • Property, Plant and Equipment: ₹398.94 lakh
  • Investments: ₹268.13 lakh
  • Trade Receivables: ₹292.87 lakh
  • Inventories: ₹120.34 lakh
  • Cash and Cash Equivalents: ₹0.27 lakh
  • Bank Balances: ₹1.88 lakh
  • Loans & Advances: ₹158.34 lakh
  • Deferred Tax Assets: ₹13.44 lakh

Liabilities & Equity:

  • Equity Share Capital: ₹1,000.00 lakh
  • Other Equity: ₹66.72 lakh
  • Borrowings (Current): ₹186.23 lakh
  • Trade Payables: ₹1.51 lakh
  • Other Current Liabilities: (₹0.40) lakh
  • Provisions: ₹0.15 lakh

Cash Flow Statement - Half Year Ended 30/09/2026

  • Net Cash Flow from Operating Activities: ₹108.07 lakh
  • Net Cash Flow from Investing Activities: ₹2.45 lakh
  • Net Cash Flow from Financing Activities: (₹108.81) lakh
  • Net Increase in Cash and Cash Equivalents: ₹1.71 lakh
  • Cash and Cash Equivalents at Period End: ₹2.15 lakh

Regulatory Compliance Disclosures

The company submitted two additional regulatory communications:

1. Exemption from Regulation 23(9) of SEBI LODR 2015:

  • The company claimed exemption from disclosure of related party transactions as per Regulation 15(2)(a) of SEBI LODR 2015
  • Basis: Paid-up capital not exceeding ₹10 Crores and Net-worth not exceeding ₹25 Crores as of previous financial year end

2. Non-applicability of Statement of Deviation/Variation:

  • The company confirmed that the statement of deviation(s) and variation(s) under Regulation 32 of SEBI LODR 2015 is not applicable

Important Notes on Financials

1. Previous year figures have been regrouped/rearranged where necessary

2. Financial Cost/Charges are accounted for on payment basis due to dispute between financier and company (matter is subjudice)

3. Provision for Income Tax/Deferred Tax shall be made at year-end

4. The company has no other reportable segments

5. No provisions made in accounts for Contingent Liabilities

6. Payment of various creditors and debtors are subject to litigation/suits/claims

7. The company is an RBI registered NBFC

8. The company does not admit any liabilities stated in the financial statements

Financial Ratios (as of 30/09/2026)

  • Debt Equity Ratio: 0.19 times
  • Debt Service Coverage Ratio: 1.077
  • Interest Service Coverage Ratio: 1.077
  • Current Ratio: 3.06 times
  • Long Term Debt to Working Capital: 0.00
  • Current Liability (% of Total): 0.15%
  • Total Debt to Total Asset: 0.15%
  • Debtor Turnover: 5564.68 times
  • Inventory Turnover: 2286.52 times
  • Net Worth: ₹1066.72 lakh
  • Operating Margin: 6.84%
  • Net Profit Margin: 0.02%