Board Meeting Details

The Board of Directors meeting was held on Thursday, 29th October, 2026, commencing at 12:30 P.M. and concluding at 01:15 P.M. at the Registered Office in Mumbai.

Key Board Approvals

1. Adoption of Standalone Unaudited Financial Results for Q2 and half year ended September 30, 2026

2. Approval of Statement of Assets and Liabilities along with Cash Flow Statement

3. Acceptance of Limited Review Report issued by Statutory Auditors

4. Undertaking of non-applicability of Regulation 32 of SEBI LODR Regulations

5. Confirmation of no outstanding defaults on loans and debt securities

6. Disclosure of Related Party Transactions for half-yearly filing

Financial Performance Highlights (₹ in Lakh)

Quarter Ended 30th September, 2026 (Unaudited)

  • Income from Operations: ₹16.91
  • Net Sales/Income from Operations: ₹16.85
  • Other Income: ₹0.06
  • Total Expenses: ₹13.15
  • Employee Benefits Expense: ₹9.94
  • Depreciation and Amortization: ₹0.15
  • Other Expenses: ₹3.06
  • Profit Before Tax: ₹3.76
  • Tax Expense: Nil
  • Net Profit After Tax: ₹3.76
  • Earnings Per Share (Basic & Diluted): ₹0.04

Half Year Ended 30th September, 2026 (Unaudited)

  • Income from Operations: ₹32.91
  • Net Sales/Income from Operations: ₹32.85
  • Other Income: ₹0.06
  • Total Expenses: ₹27.67
  • Employee Benefits Expense: ₹18.79
  • Depreciation and Amortization: ₹0.29
  • Other Expenses: ₹8.59
  • Profit Before Tax: ₹5.24
  • Tax Expense: Nil
  • Net Profit After Tax: ₹5.24
  • Earnings Per Share (Basic & Diluted): ₹0.05

Comparative Figures (₹ in Lakh)

  • Q2 FY26 (30/09/2025): Net Profit ₹3.74, EPS ₹0.04
  • H1 FY26 (30/09/2025): Net Profit ₹5.12, EPS ₹0.05
  • FY26 (31/03/2026) Audited: Net Profit ₹23.26, EPS ₹0.23

Capital Structure

  • Paid-up Equity Share Capital: ₹995.00 lakh (Face Value ₹10)
  • Reserves excluding Revaluation Reserve: ₹2,524.04 lakh (as at 30/09/2026)

Balance Sheet Position (as at 30th September, 2026 - Unaudited)

  • Total Assets: ₹3,524.44 lakh
  • Non-current Assets: ₹2,727.92 lakh
  • Property, Plant and Equipment: ₹0.80 lakh
  • Financial Assets: ₹2,712.08 lakh (Investments ₹1,387.09 lakh, Other ₹1,324.99 lakh)
  • Other Non-current Assets: ₹15.04 lakh
  • Current Assets: ₹796.52 lakh
  • Trade Receivables: ₹43.40 lakh
  • Cash and Cash Equivalents: ₹16.57 lakh
  • Other Current Financial Assets: ₹714.29 lakh
  • Other Current Assets: ₹0.01 lakh
  • Total Equity and Liabilities: ₹3,524.44 lakh
  • Equity: ₹3,519.04 lakh
  • Equity Share Capital: ₹995.00 lakh
  • Other Equity: ₹2,524.04 lakh
  • Current Liabilities: ₹5.40 lakh
  • Other Current Financial Liabilities: ₹5.40 lakh
  • Non-current Liabilities: Nil

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

  • Net Cash Flow from Operating Activities: (₹0.54) lakh
  • Net Cash Flow from Investing Activities: ₹0.07 lakh
  • Net Cash Flow from Financing Activities: Nil
  • Net Decrease in Cash & Cash Equivalents: (₹0.47) lakh
  • Cash & Cash Equivalents at Beginning: ₹17.04 lakh
  • Cash & Cash Equivalents at End: ₹16.57 lakh

Key Notes and Disclosures

1. Financial results reviewed by Audit Committee and adopted by Board on 29th October, 2026

2. Prepared in accordance with Indian Accounting Standards (Ind AS)

3. Company engaged in Consultancy Services with only one reportable segment

4. No subsidiaries/associates/joint ventures as of September 30, 2026

5. Statutory Auditors conducted limited review of unaudited standalone financial results

6. Provisions for current year income tax and deferred tax will be made at year-end

7. Previous period figures regrouped/reclassified where necessary

Auditor's Review

Mohindra Arora & Co., Chartered Accountants (FRN: 016175N) issued a clean limited review report stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.

Publication and Availability

The company will publish extract of unaudited financial results in accordance with Regulation 47(1)(b) of SEBI LODR Regulations, 2015. The information is available on company's website www.likhamiconsulting.com and stock exchange websites www.bseindia.com and www.cse-india.com.