Summary of Key Information:

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

Nature of Filing / Announcement: Submission of Un-audited Financial Results under Regulation 33 of SEBI (LODR) Regulations, 2015

Date of Board Meeting / Approval: November 13, 2026

Audit Opinion: Unmodified opinion with an Emphasis of Matter

Auditor’s Comment: Emphasis of Matter regarding recoverability of space booking advances from Eterna Living Pvt. Ltd. of Rs. 2,711.15 lacs (Gross) (Rs. 1,111.15 lacs Net after provision of Rs. 1,600.00 lacs) as at 30th September 2026.

Key Financial Highlights [Rs. in Lacs]

Standalone Results:

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: Not Specified
  • Other Income: ₹46.03
  • Total Income: ₹46.03
  • Total Expenses: ₹21.84
  • Profit before Tax & Exceptional items: ₹24.19
  • Exceptional Items: None
  • Profit after Exceptional items: ₹24.19
  • Total Tax Expenses: ₹6.29
  • Net Profit for the period: ₹17.90
  • Total Comprehensive Income for the period: ₹17.90
  • EPS Basic: ₹0.013
  • EPS Diluted: ₹0.013

Quarter Ended September 30, 2025 (Unaudited) [Comparison]:

  • Net Profit for the period: (₹3.27) [Loss]

Half Year Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹123.19
  • Other Income: ₹78.29
  • Reversal of Provision for expected credit losses: ₹776.83 [Non-Recurring]
  • Total Income: ₹978.31
  • Total Expenses: ₹147.88
  • Profit before Tax & Exceptional items: ₹830.43
  • Exceptional Items: None
  • Profit after Exceptional items: ₹830.43
  • Total Tax Expenses: ₹116.10
  • Net Profit for the period: ₹714.33
  • Total Comprehensive Income for the period: ₹714.33
  • EPS Basic: ₹0.53
  • EPS Diluted: ₹0.53

Half Year Ended September 30, 2025 (Unaudited) [Comparison]:

  • Net Profit for the period: (₹3.95) [Loss]

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹734.86
  • Other Income: ₹81.55
  • Total Income: ₹816.41
  • Net Profit for the period: ₹149.42

Balance Sheet Items as of September 30, 2026 (Unaudited):

  • Paid up Equity Share Capital: ₹1,341.43 lacs
  • Other Equity: ₹3,518.89 lacs
  • Cash and Cash Equivalents: ₹7.05 lacs
  • Total Assets: ₹4,910.73 lacs
  • Total Equity: ₹4,860.32 lacs
  • Total Liabilities: ₹50.41 lacs

Consolidated Results:

Not Specified. The Company is not having any subsidiary, associate and joint venture as at 30th September 2026.

Segment-wise Performance:

The Company is primarily engaged in the business of real estate development, which is the only operating segment.

Corporate Actions:

Not Specified

Other Significant Information:

Transaction with Eterna Living Pvt. Ltd. (ELPL):

  • A Refund and Settlement Agreement was executed on 27th March 2026, under which ELPL agreed to refund ₹3,526.15 lakhs by 26th September 2026.
  • The Company received ₹15.00 lakhs in Q4 FY26 and a further ₹800.00 lakhs in Q2 FY27.
  • The gross outstanding balance is ₹2,711.15 lakhs as of 30th September 2026.
  • A provision of ₹1,600.00 lakhs is retained.
  • The Board and shareholders approved an extension of the repayment timeline to 31st March 2027.

Recovery from Saya Buildcon Consortium Private Limited:

During Q1 FY27, the Company recovered capital advances (₹400.00 lakhs), an inter-corporate loan (₹367.07 lakhs), and accrued interest (₹9.76 lakhs). This led to a reversal of the expected credit loss (ECL) provision of ₹776.83 lakhs.