Financial Results Overview (Quarter Ended 30th September 2026)

  • Revenue from operations: ₹0.00 lakh (compared to ₹0.00 lakh in Q2 FY26 and ₹0.48 lakh in Q1 FY27)
  • Other income: ₹2.58 lakh (compared to ₹2.20 lakh in Q2 FY26 and ₹4.20 lakh in Q1 FY27)
  • Total income: ₹2.58 lakh (compared to ₹2.20 lakh in Q2 FY26 and ₹4.68 lakh in Q1 FY27)
  • Total expenses: ₹5.04 lakh (including purchases of stock-in-trade ₹29.40 lakh, changes in inventories (₹29.40) lakh, employee benefits expense ₹1.20 lakh, finance costs ₹0.02 lakh, depreciation ₹0.01 lakh, and other expenses ₹3.81 lakh)
  • Loss before tax: ₹(2.46) lakh (compared to loss of ₹(2.44) lakh in Q2 FY26 and profit of ₹0.79 lakh in Q1 FY27)
  • Net loss: ₹(2.46) lakh (compared to loss of ₹(2.44) lakh in Q2 FY26 and profit of ₹0.79 lakh in Q1 FY27)
  • Other comprehensive income: ₹(5.31) lakh (mainly investment at fair value)
  • Total comprehensive income: ₹(7.77) lakh
  • Basic and diluted EPS: ₹0.00 per share (face value ₹10)

Financial Results Overview (Half-Year Ended 30th September 2026)

  • Revenue from operations: ₹0.48 lakh (compared to ₹0.24 lakh in H1 FY26)
  • Other income: ₹6.78 lakh (compared to ₹3.20 lakh in H1 FY26)
  • Total income: ₹7.26 lakh (compared to ₹3.44 lakh in H1 FY26)
  • Net loss: ₹(1.67) lakh (compared to loss of ₹(4.78) lakh in H1 FY26)
  • Total comprehensive income: ₹(0.60) lakh (compared to loss of ₹(8.07) lakh in H1 FY26)

Balance Sheet Position (as at 30th September 2026)

  • Total assets: ₹488.62 lakh (compared to ₹176.53 lakh as at 31st March 2026)
  • Non-current assets: ₹35.73 lakh (including property, plant and equipment ₹9.34 lakh, investment property ₹0.54 lakh, investments ₹24.32 lakh, and loans ₹1.53 lakh)
  • Current assets: ₹452.89 lakh (including inventories ₹30.05 lakh, trade receivables ₹9.37 lakh, cash and cash equivalents ₹10.64 lakh, bank balances ₹20.27 lakh, loans and advances ₹279.55 lakh, and other current financial assets ₹71.49 lakh)
  • Equity: Negative ₹(729.53) lakh (share capital ₹1,484.67 lakh and other equity negative ₹(2,214.20) lakh)
  • Current liabilities: ₹1,218.15 lakh (including borrowings ₹1,202.50 lakh, trade payables ₹13.03 lakh, other current liabilities ₹0.98 lakh, and provisions ₹1.64 lakh)

Cash Flow Statement (Half-Year Ended 30th September 2026)

  • Net cash flow from operating activities: Negative ₹(318.49) lakh
  • Net cash flow from investing activities: Positive ₹3.50 lakh
  • Net cash flow from financing activities: Positive ₹309.98 lakh (mainly from increase in borrowings of ₹310.00 lakh)
  • Net decrease in cash and cash equivalents: ₹(5.01) lakh
  • Cash and cash equivalents at end of period: ₹30.91 lakh

Additional Notes

  • The company operates in only one segment and has no subsidiaries or associates.
  • Provision for taxation/deferred taxation will be made at year-end.
  • The results have been reviewed by the audit committee and approved by the Board of Directors.
  • There are no outstanding defaults on loans or debt securities.
  • The limited review report by SSP & Co. Chartered Accountants states that nothing has come to their attention that causes them to believe the statement contains any material misstatement.