Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting and Unaudited Financial Results

Audit Opinion:

Limited Review Report - Modified for material uncertainty related to going concern

Auditor’s Comment:

The auditors draw attention to Note No. 6 which states the Company has accumulated losses, fully eroded net worth, and defaults in repayment of working capital borrowings. These conditions indicate a material uncertainty that may cast significant doubt about the Company's ability to continue as a going concern. However, the financial results have been prepared on a going concern basis.

Key Financial Highlights [All amounts in ₹ Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹123.18 (vs ₹125.00 in Q2 FY26, -1.5% YoY)
  • Total Income: ₹180.49
  • Net Profit: ₹3.03 (vs ₹27.20 in Q2 FY26)
  • EPS: ₹0.00 (vs ₹0.03 in Q2 FY26)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹204.91 (vs ₹279.25 in H1 FY26, -26.6% YoY)
  • Total Income: ₹314.61
  • Net Profit: ₹14.97 (vs ₹150.26 in H1 FY26)
  • EPS: ₹0.01 (vs ₹0.16 in H1 FY26)

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

  • Equity Share Capital: ₹2,231.58
  • Other Equity: -₹29,363.57 (negative)
  • Total Equity: -₹26,360.65 (negative)
  • Cash and Cash Equivalents: ₹51.60
  • Total Borrowings (Current + Non-current): ₹740.61
  • Total Current Liabilities: ₹30,682.17

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹123.18
  • Total Income: ₹166.91
  • Net Loss: ₹(10.94) (vs Profit of ₹25.81 in Q2 FY26)
  • EPS: ₹(0.01) (vs ₹0.03 in Q2 FY26)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹204.91
  • Total Income: ₹293.60
  • Net Loss: ₹(7.12) (vs Profit of ₹148.95 in H1 FY26)
  • EPS: ₹(0.01) (vs ₹0.16 in H1 FY26)

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

  • Equity Share Capital: ₹2,231.58
  • Other Equity: -₹29,617.83 (negative)
  • Total Equity: -₹26,464.91 (negative)
  • Cash and Cash Equivalents: ₹57.61
  • Total Borrowings (Current + Non-current): ₹740.61
  • Total Current Liabilities: ₹30,794.10

Segment-wise Performance:

The Company operates in a single business segment but has two geographical segments. Segment reporting is not submitted as figures for Singapore subsidiaries are not available.

Corporate Actions:

  • Preferential allotment of equity shares and/or warrants mentioned as recently completed
  • Equity Share Capital increased from ₹1,895.58 lakhs (Q2 FY26) to ₹2,231.58 lakhs (Q2 FY27)
  • No dividend declared

Other Significant Information:

  • Exceptional Items of ₹91.55 lakhs (H1 FY26) are on account of reversals of earlier provisions for Loans & Advances and Trade Receivables
  • The Company has undertaken initiatives to strengthen its financial position and improve business prospects
  • Management is confident of the Company's ability to continue as a going concern due to expected improvement from business prospects, proposed diversification and expansion of operations

Cash Flow Highlights (Half Year Ended September 30, 2026):

Standalone:

  • Net cash from Operating Activities: ₹120.18 lakhs
  • Net cash from Investing Activities: ₹84.91 lakhs
  • Net cash used in Financing Activities: ₹(167.61) lakhs
  • Net increase in Cash: ₹37.48 lakhs

Consolidated:

  • Net cash from Operating Activities: ₹124.02 lakhs
  • Net cash from Investing Activities: ₹85.22 lakhs
  • Net cash used in Financing Activities: ₹(170.31) lakhs
  • Net increase in Cash: ₹38.94 lakhs

Related Party Transactions:

Significant transactions with subsidiaries, associates, and KMP-related entities including loans, investments, and share allotments. Multiple investments and loans have been fully or partially impaired.