Financial Results Overview

The company reported unaudited financial results for H1 FY27 (half year ended September 30, 2026) showing:

  • Revenue from operations: ₹0.00 lakh
  • Other Income: ₹0.00 lakh
  • Total Revenue: ₹0.00 lakh
  • Total Expenses: ₹16.51 lakh, consisting of:
  • Purchases of stock-in-trade: ₹0.00 lakh
  • Employee benefit expenses: ₹1.32 lakh
  • Finance costs: ₹0.00 lakh
  • Depreciation and amortization expenses: ₹12.43 lakh
  • Other expenses: ₹2.76 lakh
  • Loss before tax: ₹16.51 lakh
  • Tax expense: ₹0.00 lakh (both current and deferred tax)
  • Net loss for the period: ₹16.51 lakh
  • Basic and diluted EPS: ₹(0.78) per share (negative)
  • Paid-up equity share capital: ₹210.65 lakh (face value ₹10 each)
  • Reserves excluding revaluation reserve: Negative ₹44.71 lakh

Comparative Performance

Comparison with previous periods (all amounts in ₹ lakhs):

  • Net loss for H1 FY27: ₹16.51 lakh vs H1 FY26: ₹21.86 lakh (improvement)
  • Full year FY26 (audited): Net loss ₹41.31 lakh
  • EPS: H1 FY27: ₹(0.78) vs H1 FY26: ₹(1.04) vs FY26: ₹(1.96)

Auditor Review

P SV Jain & Associates, Chartered Accountants (Firm Registration No.: 131505W), carried out a limited review of the unaudited financial results pursuant to Regulation 33 of SEBI Listing Regulations. Partner CA Dularesh Kumar Jain (UDIN: 26137264VGREEN4691) issued a clean review report dated November 12, 2026, stating that nothing has come to their attention that causes them to believe the financial results contain any material misstatement.

Balance Sheet Position (as of September 30, 2026)

  • Total assets: ₹179.96 lakh
  • Equity share capital: ₹210.65 lakh
  • Reserves: Negative ₹44.71 lakh
  • Total equity: ₹165.95 lakh
  • Current assets: ₹110.73 lakh
  • Non-current assets: ₹112.38 lakh
  • Current liabilities: ₹67.58 lakh

Cash Flow Statement (H1 FY27)

  • Net cash flow from operating activities: ₹0.08 lakh
  • Net cash used in investing activities: ₹0.00 lakh
  • Net cash from financing activities: ₹0.26 lakh (from short-term borrowings)
  • Net increase in cash: ₹0.33 lakh
  • Cash and cash equivalents at beginning: ₹0.57 lakh
  • Cash and cash equivalents at end: ₹0.91 lakh

Additional Notes

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 12, 2026.

2. The company is engaged in a single business segment: "Publishing and sale of educational books."

3. Figures for previous periods have been regrouped/reclassified for comparability.

4. The company has negative reserves of ₹44.71 lakh as of September 30, 2026.