Financial Performance Summary
Quarter Ended 30th September 2026 (Unaudited)
- Revenue From Operations: ₹0 lakh
- Other Income: ₹0 lakh
- Total Income: ₹0 lakh
- Total Expenses: ₹40.92 lakh
- Employees Benefit Expense: ₹0.92 lakh
- Finance Cost: ₹30.78 lakh
- Depreciation and Amortisation: ₹0.07 lakh
- Other Expenses: ₹9.15 lakh
- Net Loss: ₹40.92 lakh
- Earnings Per Share (Basic & Diluted): (₹3.99) per share of face value ₹10
Half Year Ended 30th September 2026 (Unaudited)
- Revenue From Operations: ₹0 lakh
- Other Income: ₹0.17 lakh
- Total Income: ₹0.17 lakh
- Total Expenses: ₹79.91 lakh
- Employees Benefit Expense: ₹1.83 lakh
- Finance Cost: ₹60.67 lakh
- Depreciation and Amortisation: ₹0.27 lakh
- Other Expenses: ₹17.26 lakh
- Net Loss: ₹79.91 lakh
- Earnings Per Share (Basic & Diluted): (₹7.79) per share of face value ₹10
Comparative Figures
Previous Corresponding Period (30th September 2025, Unaudited)
- Net Loss: ₹66.89 lakh
- EPS: (₹6.52)
Full Year Ended 31st March 2026 (Audited)
- Net Loss: ₹155.37 lakh
- EPS: (₹15.15)
Capital Structure
- Paid-up Equity Share Capital: ₹102.55 lakh (Face Value ₹10 per share)
- No change in share capital during the period.
Balance Sheet Position (as at 30th September 2026, Unaudited)
- Total Assets: ₹16,650.91 lakh
- Non-Current Assets: ₹847.72 lakh (Tangible Assets: ₹30.26 lakh, Long Term Loans & Advances: ₹817.46 lakh)
- Current Assets: ₹15,803.19 lakh (Trade Receivables: ₹244.52 lakh, Cash: ₹17.26 lakh, Other Current Assets: ₹15,541.41 lakh)
- Total Equity & Liabilities: ₹16,650.91 lakh
- Shareholders' Funds: (₹263.36 lakh) [Share Capital: ₹1,025.53 lakh, Reserves: (₹3,659.10 lakh)]
- Non-Current Liabilities: ₹14,887.40 lakh (Long Term Borrowings)
- Current Liabilities: ₹4,397.07 lakh
Cash Flow Statement (Half Year Ended 30th September 2026)
- Net Cash from Operating Activities: (₹126.02 lakh)
- Net Cash from Investing Activities: ₹0.05 lakh
- Net Cash from Financing Activities: ₹125.92 lakh (Proceeds from Borrowings)
- Net Decrease in Cash: ₹0.99 lakh
- Closing Cash Balance: ₹17.26 lakh
Related Party Transactions Disclosure (Half Year Ended 30th September 2026)
Disclosed pursuant to Regulation 23(9) of SEBI LODR Regulations:
1. Loan from Pradyumna Jajodia (Director): Approved value ₹200.00 lakh, outstanding ₹171.61 lakh
2. Loan from Pradyumna Jajodia (Director): Approved value ₹250.00 lakh, outstanding ₹233.05 lakh
3. Loan from Padmanabh Jajodia (Director): Approved value ₹200.00 lakh, outstanding ₹189.67 lakh (Opening balance: ₹1.00 lakh due from director)
4. Loan from Devang Jajodia (Director): Approved value ₹200.00 lakh, outstanding ₹178.72 lakh
5. Loan from Srawan Kumar Jajodia (Person able to exercise significant influence): Approved value ₹250.00 lakh, outstanding ₹233.05 lakh
6. Deposit with Amisha Engineering Pvt Ltd (Related Party): ₹4.00 lakh (no change during period)
Total Value of Related Party Transactions: ₹1,104.00 lakh
Total Outstanding Balance: ₹1,010.10 lakh
Additional Information
- Single segment company as per AS-17
- Figures for previous periods regrouped/reclassified where necessary