Financial Results Overview
The company reported zero revenue from operations for both Q2 FY27 and H1 FY27.
Quarter Ended September 30, 2026:
- Total Income: ₹3.39 lakh (entirely from Other Income)
- Total Expenses: ₹11.00 lakh
- Loss Before Tax: ₹(2.61) lakh
- Net Loss After Tax: ₹(2.61) lakh
- Basic and Diluted EPS: ₹(0.19)
Half-Year Ended September 30, 2026:
- Total Income: ₹8.28 lakh (entirely from Other Income)
- Total Expenses: ₹18.73 lakh
- Loss Before Tax: ₹(10.45) lakh
- Net Loss After Tax: ₹(10.45) lakh
- Basic and Diluted EPS: ₹(0.26)
Balance Sheet Position (as of September 30, 2026)
- Total Assets: ₹381.53 lakh (compared to ₹393.71 lakh as of March 31, 2026)
- Equity Share Capital: ₹409.00 lakh (unchanged)
- Other Equity: ₹(36.22) lakh (negative reserves)
- Cash and Cash Equivalents: ₹54.24 lakh
- Bank Balances (other than cash): ₹180.00 lakh
Cash Flow Statement (Half-Year Ended September 30, 2026)
- Net Cash Used in Operating Activities: ₹(25.01) lakh
- Net Cash Used in Investing Activities: ₹(2.34) lakh
- Net Cash from Financing Activities: ₹0.00
- Net Decrease in Cash: ₹(27.35) lakh
Regulatory Compliance Matter
The Board noted a fine of ₹11,800 (including GST) imposed by BSE Limited for non-compliance with Regulation 44(3) regarding non-submission of voting results in XBRL format within the stipulated period for September 2026. The company has already complied with the requirements and paid the fine.
Auditor Review
Statutory auditors M/s. S D P M & Co., Chartered Accountants, have issued an unmodified limited review report on the standalone unaudited financial results for the quarter and half-year ended September 30, 2026.
Trading Window Closure
The trading window for dealing in the company's shares was closed from October 01, 2026, and will reopen after 48 hours from the declaration of financial results, i.e., on November 08, 2026.
Meeting Details
The Board meeting commenced at 05:00 PM and concluded at 05:30 PM on November 05, 2026.