Financial Results Approval
The Board of Directors approved the Un-Audited Financial Results for the quarter and half year ended September 30, 2026, along with the Limited Review Report issued by M/s. JMT & Associates, Chartered Accountants, Statutory Auditors of the Company in accordance with Regulation 33 of SEBI (LODR) Regulations, 2015.
The financial results are prepared on a standalone basis following the cessation of JPT Share Services Private Limited as an associate company effective June 10, 2026.
Key Financial Figures (₹ in Lakhs)
Quarter Ended September 30, 2026:
- Total Income: ₹0.00
- Total Expenses: ₹4.60
- Profit Before Tax: (₹4.60) loss
- Tax Expenses: ₹0.00
- Profit for the Period: (₹4.60) loss
- Earnings Per Share: Not specified in numerical value
Half Year Ended September 30, 2026:
- Total Income: ₹0.00
- Total Expenses: (₹30.71) [reversal]
- Profit Before Tax: ₹30.71
- Tax Expenses: ₹0.00
- Profit for the Period: ₹30.71
Comparative Figures (Quarter Ended September 30, 2025):
- Total Income: ₹10.47
- Total Expenses: ₹656.06
- Profit Before Tax: (₹656.06) loss
- Tax Expenses: ₹0.01
- Profit for the Period: (₹656.07) loss
Balance Sheet Highlights as of September 30, 2026:
- Total Assets: ₹133.80 lakhs
- Financial Liabilities: ₹129.60 lakhs
- Non-Financial Liabilities: ₹314.33 lakhs
- Equity Share Capital: ₹300.60 lakhs
- Other Equity: (₹610.73) lakhs
- Total Equity: (₹310.13) lakhs
- Cash and Cash Equivalents: ₹15.84 lakhs
Management Changes
The Board ratified and approved the re-appointment of Mr. Chintan Chheda as a Whole-Time Director of the company for a period of two years, effective November 13, 2026, subject to approval of members in the ensuing Annual General Meeting.
Annual General Meeting
The Board approved the venue for holding the 32nd Annual General Meeting at Kilachand Conference Room, 2nd Floor, IMC Building, IMC Marg, Churchgate, Mumbai - 400020 on Thursday, December 10, 2026.
Auditor's Emphasis of Matter
The Limited Review Report by JMT & Associates highlighted:
- The company is facing liquidity issues and has not settled statutory dues amounting to ₹2.85 crores (₹285.13 lakhs) for more than six months
- The company is handling pending income tax cases where actual liability with interest up to the balance sheet date is not assessed/determined
- Additional tax liabilities with interest under income tax have not been provided in books
- Management representation states the liquidity issue is temporary and all loans and advances are good and recoverable in full
- Management asserts no going concern issue and no provision required in books
Meeting Details
The Board meeting commenced at 16:15 Hours and concluded at 16:45 Hours on November 14, 2026.
Additional Information
- The company operates in a single segment
- Figures for previous corresponding periods have been regrouped/rearranged for comparability
- The financial results were reviewed by the Audit Committee before Board approval
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