Key Financial Figures - Quarter Ended September 30, 2026 (Unaudited)

  • Total Income: ₹0.01 lakh (compared to ₹12.54 lakh in Q2 FY26)
  • Total Expenses: ₹1.75 lakh
  • Loss Before Tax: ₹(1.74) lakh (compared to profit of ₹8.79 lakh in Q2 FY26)
  • Tax Expense: ₹0.00
  • Net Loss for the Quarter: ₹(1.74) lakh (compared to net loss of ₹(1.79) lakh in Q2 FY26)
  • Other Comprehensive Income: ₹(0.01) lakh
  • Total Comprehensive Income: ₹(1.75) lakh
  • Basic & Diluted EPS: ₹(0.06) (Not Annualized)

Key Financial Figures - Half Year Ended September 30, 2026 (Unaudited)

  • Total Income: ₹0.01 lakh (compared to ₹12.54 lakh in H1 FY26)
  • Total Expenses: ₹7.11 lakh
  • Loss Before Tax: ₹(7.09) lakh (compared to profit of ₹1.39 lakh in H1 FY26)
  • Tax Expense: ₹0.00
  • Net Loss for the Period: ₹(7.09) lakh (compared to net loss of ₹(5.40) lakh in H1 FY26)
  • Other Comprehensive Income: ₹(0.00) lakh
  • Total Comprehensive Income: ₹(7.10) lakh
  • Basic & Diluted EPS: ₹(0.24) (Not Annualized)

Capital Structure (as of September 30, 2026)

  • Paid-up Equity Share Capital (Face Value ₹10): ₹300.89 lakh (unchanged from previous periods)
  • Reserves: ₹229.50 lakh (compared to ₹236.59 lakh as of March 31, 2026)

Balance Sheet Highlights (as of September 30, 2026, Unaudited)

  • Total Assets: ₹530.83 lakh
  • Financial Assets: ₹0.83 lakh (Cash: ₹0.80 lakh, Investments: ₹0.03 lakh)
  • Non-Financial Assets: ₹530.00 lakh (Current Tax Assets: ₹0.33 lakh, PPE: ₹0.03 lakh, Other Non-Financial Assets: ₹529.64 lakh)
  • Total Liabilities: ₹0.45 lakh (Other financial liabilities: ₹0.45 lakh)
  • Total Equity: ₹530.39 lakh (Share Capital: ₹300.89 lakh, Other Equity: ₹229.50 lakh)

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash Used in Operating Activities: ₹(565.61) lakh
  • Net Cash from Investing Activities: ₹0.26 lakh
  • Net Cash from Financing Activities: ₹0.00
  • Net Decrease in Cash: ₹(565.35) lakh
  • Opening Cash Balance: ₹566.15 lakh
  • Closing Cash Balance: ₹0.80 lakh

Significant Transaction Disclosure

During the period ended September 30, 2026, the Company granted a loan amounting to ₹563.20 lakh to Jindal Dyechem Industries Private Limited, a related party. The loan carries interest at 6% per annum, payable annually. However, no interest income has been accrued or recognized by the Company up to September 30, 2026. This is noted despite the Company being registered as a Non-Banking Financial Company (NBFC).

Regulatory and Governance Details

  • Board Meeting: Commenced at 3:00 p.m. and concluded at 3:40 p.m. on November 12, 2026.
  • Approval: The financial results were reviewed by the Audit Committee and approved by the Board of Directors.
  • Auditor Review: The statutory auditors, A NSK& Associates (Firm Regn. No. 026177N), have carried out a limited review of the unaudited financial results and issued a review report.
  • Segment Reporting: The Company has only a single reportable business segment as per Ind AS 108.