Financial Results Summary

Quarterly Performance (Q2 FY27 ended September 30, 2026)

  • Revenue from operations: ₹0 (nil)
  • Other income: ₹0 (nil)
  • Total income: ₹0 (nil)
  • Total expenses: ₹18.12 lakhs
  • Employee benefits expense: ₹0.75 lakhs
  • Finance costs: ₹0.13 lakhs
  • Other expense: ₹17.24 lakhs
  • Loss before tax: ₹(18.12) lakhs
  • Tax expense (deferred tax): ₹(4.53) lakhs
  • Net loss after tax: ₹(13.59) lakhs
  • Basic and diluted EPS: ₹(2.55)

Half-Year Performance (H1 FY27 ended September 30, 2026)

  • Revenue from operations: ₹0 (nil)
  • Other income: ₹0 (nil)
  • Total income: ₹0 (nil)
  • Total expenses: ₹38.02 lakhs
  • Employee benefits expense: ₹1.25 lakhs
  • Finance costs: ₹0.13 lakhs
  • Other expense: ₹36.64 lakhs
  • Loss before tax: ₹(38.02) lakhs
  • Tax expense (deferred tax): ₹(10.80) lakhs
  • Net loss after tax: ₹(27.22) lakhs
  • Basic and diluted EPS: ₹(5.10)

Comparative Figures

  • Previous quarter (Q1 FY27 ended June 30, 2026): Net loss ₹(13.63) lakhs
  • Corresponding quarter previous year (Q2 FY26): Net loss ₹(0.75) lakhs
  • Corresponding half-year previous year (H1 FY26): Net loss ₹(1.40) lakhs
  • Full year previous (FY26): Net loss ₹(30.95) lakhs

Balance Sheet Position (as at September 30, 2026)

  • Total assets: ₹196.99 lakhs
  • Non-current assets: ₹88.63 lakhs
  • Deferred tax assets (net): ₹70.37 lakhs
  • Other non-current assets: ₹18.26 lakhs
  • Current assets: ₹108.36 lakhs
  • Cash and cash equivalents: ₹3.25 lakhs
  • Loans: ₹3.67 lakhs
  • Other current assets: ₹101.44 lakhs
  • Equity: ₹143.77 lakhs
  • Paid-up equity share capital: ₹53.32 lakhs (face value ₹10 per share)
  • Other equity: ₹90.45 lakhs
  • Liabilities: ₹53.22 lakhs
  • Current financial liabilities (borrowings): ₹51.00 lakhs
  • Other current liabilities: ₹2.22 lakhs

Cash Flow Statement (Half-year ended September 30, 2026)

  • Net cash outflow from operating activities: ₹(50.22) lakhs
  • Net cash inflow from financing activities: ₹0.78 lakhs (primarily from net borrowings of ₹51.00 lakhs)
  • Net increase in cash and cash equivalents: ₹0.78 lakhs
  • Cash and cash equivalents at beginning: ₹2.47 lakhs
  • Cash and cash equivalents at end: ₹3.25 lakhs

Regulatory and Governance Details

  • Board meeting date: November 14, 2026 at 4:00 PM
  • Results approved by Board of Directors and reviewed by Audit Committee
  • Financial statements prepared under Indian Accounting Standards (Ind AS)
  • Limited review conducted by statutory auditors Vinod Kumar Jain & Co
  • Auditors issued unmodified review report with no material misstatements identified
  • Filing made under SEBI Listing Regulations 30 & 33