Board Meeting Details

The Board of Directors meeting was held on November 12, 2026, commencing at 4:30 PM and concluding at 5:00 PM. The meeting approved the unaudited financial results and noted the limited review report from statutory auditors RSJB & Associates.

Financial Results - Quarter Ended September 30, 2026

Revenue and Income:

  • Revenue from Operations: ₹0.00
  • Other Income: ₹0.00
  • Total Revenue: ₹0.00

Expenses:

  • Employee benefits expense: ₹60,000.00
  • Depreciation and amortization expense: ₹2,42,769.00
  • Other expenses: ₹10,28,325.50
  • Total Expenses: ₹13,31,094.50

Profit/Loss:

  • Loss before tax: ₹(3,31,094.50)
  • Tax Expense: ₹0.00 (Current Tax: ₹0.00, Deferred Tax: ₹0.00)
  • Loss for the period: ₹(3,31,094.50)

Earnings Per Share (Face Value ₹1):

  • Basic EPS: ₹(0.08)
  • Diluted EPS: ₹(0.08)

Financial Results - Half Year Ended September 30, 2026

Revenue and Income:

  • Revenue from Operations: ₹0.00
  • Other Income: ₹0.00
  • Total Revenue: ₹0.00

Expenses:

  • Employee benefits expense: ₹1,20,000.00
  • Depreciation and amortization expense: ₹4,88,155.00
  • Other expenses: ₹16,16,130.61
  • Total Expenses: ₹22,24,285.61

Profit/Loss:

  • Loss before tax: ₹(22,24,285.61)
  • Tax Expense: ₹0.00
  • Loss for the period: ₹(22,24,285.61)

Earnings Per Share (Face Value ₹1):

  • Basic EPS: ₹(0.1)
  • Diluted EPS: ₹(0.1)

Comparative Figures

Year Ended March 31, 2026 (Audited):

  • Total Revenue: ₹11,31,200.00
  • Total Expenses: ₹32,37,995.97
  • Loss for the period: ₹(21,06,795.97)
  • Basic EPS: ₹(0.65)

Balance Sheet as at September 30, 2026

Assets:

  • Non-Current Assets: ₹2,57,19,962.69 (Property, Plant and Equipment)
  • Current Assets: ₹1,13,21,157.65
  • Inventories: ₹25,36,812.58
  • Trade Receivables: ₹1,89,209.00
  • Cash and Cash Equivalents: ₹2,12,014.85
  • Other Financial Assets: ₹83,83,121.22
  • Total Assets: ₹3,70,41,120.38

Equity and Liabilities:

  • Equity: ₹(21,55,17,909.57)
  • Share Capital: ₹4,95,35,300.00
  • Reserve & Surplus: ₹(26,50,53,209.57)
  • Non-current Liabilities: ₹24,13,36,443.38 (Borrowings)
  • Current Liabilities: ₹1,12,22,586.53
  • Trade Payables: ₹71,45,186.00
  • Other Financial Liabilities: ₹20,86,401.80
  • Other current liabilities: ₹11,19,837.98
  • Short-Term Provisions: ₹8,71,160.75
  • Total Equity and Liabilities: ₹3,70,41,120.38

Cash Flow Statement for Period Ended September 30, 2026

Cash Flow from Operating Activities:

  • Net loss before tax: ₹(22,24,285.60)
  • Adjustments: Depreciation ₹4,88,155.00
  • Operating profit before working capital changes: ₹(17,36,130.60)
  • Working capital changes: Increase in other financial assets ₹(2,75,264.15), Increase in trade payables ₹8,67,744.80, Increase in other current liabilities ₹1,35,000.00, Increase in short-term provisions ₹75,000.00
  • Cash generated from operations: ₹8,02,480.65
  • Net cash from operating activities: ₹(9,33,649.95)

Cash Flow from Investing Activities:

  • Net cash used: ₹0.00

Cash Flow from Financing Activities:

  • Increase in loans & advances: ₹9,45,000.00
  • Net cash from financing activities: ₹9,45,000.00

Net Change in Cash:

  • Net increase in cash and cash equivalents: ₹11,350.05
  • Opening balance: ₹2,00,664.80
  • Closing balance: ₹2,12,014.85

Notes to Financial Results

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

2. Prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013.

3. Previous period figures have been regrouped/rearranged/reclassified for comparability.

4. The company generated no revenue from operations and recorded no other income for the quarter and half year ended September 30, 2026.

5. Results are available on BSE Limited website (www.bseindia.com) and company website (www.linkas.in).

Auditor's Limited Review Report

RSJB & Associates conducted a limited review of the financial results and reported that nothing has come to their attention that causes them to believe that the accompanying statement of unaudited financial results:

  • Has not disclosed the information required under Regulation 33 of SEBI Listing Regulations
  • Contains any material misstatement

The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.