Financial Performance Highlights

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹0.00
  • Total Expenses: ₹89.55 lakh
  • Net Loss: ₹89.55 lakh
  • Basic and Diluted EPS: (₹0.60)

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹0.00
  • Total Expenses: ₹92.50 lakh
  • Net Loss: ₹92.50 lakh
  • Basic and Diluted EPS: (₹0.62)

Comparative Figures (Quarter Ended September 30, 2025):

  • Revenue from Operations: ₹0.00
  • Total Expenses: ₹0.19 lakh
  • Net Loss: ₹0.19 lakh
  • Basic and Diluted EPS: (₹0.00)

Full Year Ended March 31, 2026 (FY26):

  • Revenue from Operations: ₹0.00
  • Total Expenses: ₹89.42 lakh
  • Net Loss: ₹89.42 lakh
  • Basic and Diluted EPS: (₹0.50)

Expense Breakdown (Quarter Ended September 30, 2026)

  • Listing Fees: ₹88,523
  • Other Expenses: ₹1.32 lakh
  • Total Expenses: ₹89.55 lakh

Capital Structure

  • Paid-up Equity Share Capital: ₹1,500.81 lakh (Face value of ₹10 each)
  • Remained unchanged from previous periods

Balance Sheet Position (as at September 30, 2026)

Assets:

  • Cash and Cash Equivalents: ₹0.10 lakh
  • Bank Balance (other than cash equivalents): ₹6.35 lakh
  • Total Current Assets: ₹6.45 lakh
  • Total Assets: ₹6.45 lakh

Equity and Liabilities:

  • Equity Share Capital: ₹1,500.81 lakh
  • Other Equity: ₹1,696.84 lakh (negative)
  • Total Equity: ₹(196.03) lakh (negative)
  • Non-current Borrowings: ₹100.00 lakh
  • Trade Payables: ₹75.02 lakh
  • Other Current Liabilities: ₹27.46 lakh
  • Total Current Liabilities: ₹102.48 lakh

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

  • Cash used in Operating Activities: ₹(34.00) lakh
  • Cash from Financing Activities: ₹100.00 lakh (proceeds from long-term borrowings)
  • Net Increase in Cash: ₹6.00 lakh
  • Cash and Cash Equivalents at beginning: ₹0.45 lakh
  • Cash and Cash Equivalents at end: ₹6.45 lakh

Additional Information

  • The company's core business is Advisory services
  • No separate reportable segments
  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 13, 2026
  • Statutory Auditor Jitendra Chandvulal Mehta & Co. conducted a limited review with no qualifications
  • Results are available on the company's website (www.komeon.co.in) and BSE website (www.bseindia.com)