Summary of Key Information:

Reporting Period: Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results

Audit Opinion:

Limited Review Report - Modified conclusion due to liquidation proceedings

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹1,997.04
  • Total Income: ₹1,997.56
  • Profit before tax: ₹177.98
  • Net Profit: ₹177.98
  • EPS: ₹1.65 (Basic, not annualized)

Half Year Ended September 30, 2025 (Comparative):

  • Revenue from Operations: ₹623.60
  • Total Income: ₹623.70
  • Profit before tax: ₹5.08
  • Net Profit: ₹5.08
  • EPS: ₹0.05 (Basic, not annualized)

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: ₹2,891.93
  • Total Income: ₹2,910.28
  • Profit before tax: ₹214.78
  • Net Profit: ₹213.57
  • EPS: ₹1.98

Balance Sheet Position (Standalone):

As at September 30, 2026:

  • Total Assets: ₹14,405.93
  • Property, Plant & Equipment: ₹4,726.29
  • Capital Work-in-Progress: ₹7,536.28
  • Inventories: ₹1,522.98
  • Trade Receivables: ₹317.61
  • Cash & Cash Equivalent: ₹27.24
  • Bank Balance: ₹16.91
  • Total Equity: ₹10,613.58
  • Equity Share Capital: ₹1,080.30
  • Other Equity: ₹9,533.28

As at March 31, 2026 (Comparative):

  • Total Assets: ₹13,672.45
  • Property, Plant & Equipment: ₹4,388.05
  • Capital Work-in-Progress: ₹7,536.27
  • Inventories: ₹1,073.75
  • Trade Receivables: ₹268.62
  • Cash & Cash Equivalent: ₹38.58
  • Bank Balance: ₹69.68
  • Total Equity: ₹10,435.60
  • Equity Share Capital: ₹1,080.30
  • Other Equity: ₹9,355.30

Cash Flow Statement (Standalone):

Six months ended September 30, 2026:

  • Cash flows from operating activities: ₹367.80
  • Cash flows from investing activities: (₹271.19)
  • Cash flows from financing activities: (₹0.72)
  • Net increase in cash and cash equivalents: (₹64.11)

Six months ended September 30, 2025 (Comparative):

  • Cash flows from operating activities: (₹2,044.48)
  • Cash flows from investing activities: (₹7,903.20)
  • Cash flows from financing activities: ₹10,005.95
  • Net increase in cash and cash equivalents: ₹58.26

Segment-wise Performance:

Not Specified - The company operates in one business segment as per Ind AS 108.

Corporate Actions:

Not Specified - No dividends, share splits, bonus issues, buybacks, or capital raising activities announced.

Other Significant Information:

  • The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS)
  • The company is in the process of obtaining latest shareholding data from the Registrar & Transfer Agent
  • Face value of shares: ₹10/- each
  • The results were reviewed by the audit committee and approved by the Board of Directors