Key Financial Results (Rs. In Lakhs)

Income Statement Highlights:

  • Revenue from Operations: ₹7.40 lakhs (Unaudited, H1 FY27) vs ₹9.33 lakhs (Unaudited, H1 FY26) vs ₹14.98 lakhs (Audited, FY26)
  • Total Expenditure: ₹85.38 lakhs, primarily consisting of:
  • Employee Benefit Expenses: ₹12.28 lakhs
  • Depreciation & Amortization: ₹71.73 lakhs
  • Other Expenditure: ₹1.37 lakhs
  • Loss from Operations before Other Income: ₹-77.98 lakhs
  • Net Loss for the Period: ₹-72.53 lakhs
  • Earnings Per Share (Basic and Diluted): ₹-0.73
  • Paid-up Equity Share Capital: ₹1,001.53 lakhs (unchanged)

Balance Sheet Position (as of September 30, 2026):

  • Shareholders' Funds: ₹301.13 lakhs (Capital: ₹1,001.53 lakhs; Reserves & Surplus: ₹-700.40 lakhs)
  • Non-Current Liabilities: ₹28.94 lakhs (Deferred Tax Liabilities)
  • Current Liabilities: ₹242.27 lakhs (Short-term Borrowings: ₹116.38 lakhs; Other Current Liabilities: ₹119.89 lakhs; Short-term Provisions: ₹6.00 lakhs)
  • Total Equity and Liabilities: ₹572.34 lakhs
  • Non-Current Assets: ₹541.12 lakhs (Fixed Assets: ₹481.12 lakhs; Investments: ₹60.00 lakhs)
  • Current Assets: ₹31.22 lakhs (Trade Receivables: ₹6.98 lakhs; Cash & Cash Equivalents: ₹0.71 lakhs; Short-term Loans & Advances: ₹23.53 lakhs)

Cash Flow Statement:

  • Net Cash Used in Operating Activities: ₹-0.36 lakhs
  • Net Cash Used in Investing Activities: ₹-0.28 lakhs
  • Net Cash from Financing Activities: ₹0.58 lakhs (Proceeds from Unsecured Borrowings)
  • Net Decrease in Cash: ₹-0.06 lakhs
  • Cash and Cash Equivalents at End of Period: ₹0.71 lakhs

Comparative Performance

  • Net Loss improved to ₹-72.53 lakhs in H1 FY27 from ₹-85.27 lakhs in H1 FY26, but worsened from ₹-70.11 lakhs in preceding 6 months ended March 31, 2026.
  • Revenue declined by 20.7% compared to same period previous year (₹7.40 lakhs vs ₹9.33 lakhs).
  • Reserve and Surplus position deteriorated to ₹-700.40 lakhs from ₹-627.87 lakhs at March 31, 2026.

Additional Information

  • The company operates in a single business segment: education software solutions.
  • The financial results were reviewed by the audit committee and statutory auditors who issued a limited review report.
  • Figures for previous periods have been re-grouped and re-arranged where necessary.
  • The company's registered office is at 53B, Geeta Enclave, Nr. Dr. V.K. Garg, Krishna Nagar, Mathura, U.P. - 281004.