Key Financial Figures (All figures in ₹ lakhs)

Quarterly Performance (Q2 FY2026)

  • Revenue From Operations: ₹0.00
  • Other Income: ₹0.00
  • Total Income: ₹0.00
  • Total Expenses: ₹40.92
  • Employees Benefit Expense: ₹0.92
  • Finance Cost: ₹30.78
  • Depreciation and Amortisation Expense: ₹0.07
  • Other Expenses: ₹9.15
  • Net Loss: ₹40.92
  • Earnings Per Share (Basic & Diluted): (₹3.99)

Half-Yearly Performance (H1 FY2026)

  • Revenue From Operations: ₹0.00
  • Other Income: ₹0.17
  • Total Income: ₹0.17
  • Total Expenses: ₹79.91
  • Employees Benefit Expense: ₹1.83
  • Finance Cost: ₹60.67
  • Depreciation and Amortisation Expense: ₹0.27
  • Other Expenses: ₹17.26
  • Net Loss: ₹79.91
  • Earnings Per Share (Basic & Diluted): (₹7.79)

Comparative Figures (H1 FY2025)

  • Revenue From Operations: ₹0.00
  • Other Income: ₹0.79
  • Total Income: ₹0.79
  • Total Expenses: ₹67.06
  • Employees Benefit Expense: ₹2.47
  • Finance Cost: ₹50.51
  • Depreciation and Amortisation Expense: ₹0.15
  • Other Expenses: ₹13.54
  • Net Loss: ₹66.89
  • Earnings Per Share (Basic & Diluted): (₹6.52)

Full Year FY2026 (Audited)

  • Net Loss: ₹155.37
  • Earnings Per Share (Basic & Diluted): (₹15.15)

Balance Sheet Position (As at 30th September, 2026)

  • Total Assets: ₹16,650.91 lakh
  • Non-Current Assets: ₹847.72 lakh
  • Tangible assets: ₹30.26 lakh
  • Long Term Loans And Advances: ₹8,174.57 lakh
  • Current Assets: ₹15,803.19 lakh
  • Trade Receivables: ₹2,445.17 lakh
  • Cash and Cash Equivalents: ₹172.60 lakh
  • Other Current Assets: ₹15,541.41 lakh
  • Equity and Liabilities: ₹16,650.91 lakh
  • Shareholder's Funds: (₹2,633.57) lakh
  • Share Capital: ₹1,025.53 lakh
  • Reserves and Surplus: (₹3,659.10) lakh
  • Non-Current Liabilities: ₹14,887.40 lakh
  • Long Term Borrowings: ₹14,887.40 lakh
  • Current Liabilities: ₹4,397.07 lakh
  • Other Current Liabilities: ₹4,397.07 lakh

Cash Flow Statement (H1 FY2026)

  • Net Cash From Operating Activities: (₹1,260.23) lakh
  • Net Cash From Investing Activities: ₹0.05 lakh
  • Net Cash From Financing Activities: ₹1,259.20 lakh
  • Net Decrease in Cash & Cash Equivalents: (₹0.99) lakh
  • Opening Cash Balance: ₹182.51 lakh
  • Closing Cash Balance: ₹172.60 lakh

Related Party Transactions (Half-Year Ended 30th September, 2026)

The company disclosed loans taken from related parties (directors and a person able to exercise significant influence):

1. Loan from Pradyumna Jajodia (Director): Opening Balance ₹0.00, Transaction Value ₹200.00 lakh, Closing Balance ₹171.61 lakh

2. Loan from Pradyumna Jajodia (Director): Opening Balance ₹0.00, Transaction Value ₹250.00 lakh, Closing Balance ₹233.05 lakh

3. Loan from Padmanabh Jajodia (Director): Opening Balance (₹1.00) lakh, Transaction Value ₹200.00 lakh, Closing Balance ₹189.67 lakh

4. Loan from Devang Jajodia (Director): Opening Balance ₹0.00, Transaction Value ₹200.00 lakh, Closing Balance ₹178.72 lakh

5. Loan from Srawan Kumar Jajodia (Person able to exercise significant influence): Opening Balance ₹0.00, Transaction Value ₹250.00 lakh, Closing Balance ₹233.05 lakh

6. Deposit paid to Amisha Engineering Pvt Ltd (Same person able to exercise significant influence): Opening Balance ₹4.00 lakh, Transaction Value ₹4.00 lakh, Closing Balance ₹4.00 lakh

Total value of related party transactions during the period: ₹1,104.00 lakh

Additional Information

  • The results were reviewed by the Audit Committee and approved by the Board of Directors in a meeting held on 6th November, 2026 (3:00 PM to 3:15 PM IST).
  • The statutory auditors, A. Patwari & Co., conducted a limited review of the results and issued an unmodified report.
  • The company is a single segment company as per AS-17 (Segment Reporting).
  • Paid-up Equity Share Capital remained unchanged at ₹1,025.53 lakh (Face Value ₹10 per share).
  • The financial results are prepared in accordance with Indian Accounting Standards (IND AS).