Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results

Audit Opinion:

Clean - Limited Review Report issued by statutory auditors with no qualifications or modifications

Auditor’s Comment:

No adverse comments affecting earnings quality, internal controls, or going concern. The review concluded that nothing came to their attention suggesting material misstatement.

Key Financial Highlights [in ₹ Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Total Income: ₹0.06
  • Employee Benefits Expenses: ₹1.79
  • Depreciation & Amortization Expenses: ₹12.78
  • Operating and Other Expenses: ₹2.14
  • Total Expenses: ₹16.71
  • Profit/(Loss) Before Tax: (₹16.71)
  • Net Profit/(Loss) After Tax: (₹16.71)
  • Basic EPS: (₹0.50)
  • Diluted EPS: (₹0.50)

Quarter Ended June 30, 2026:

  • Total Income: ₹0.06
  • Net Profit/(Loss) After Tax: (₹15.37)
  • Basic EPS: (₹0.46)

Quarter Ended September 30, 2025:

  • Total Income: ₹0.00
  • Net Profit/(Loss) After Tax: (₹68.84)
  • Basic EPS: (₹2.04)

Half Year Ended September 30, 2026:

  • Total Income: ₹0.06
  • Net Profit/(Loss) After Tax: (₹32.08)
  • Basic EPS: (₹0.95)

Half Year Ended September 30, 2025:

  • Total Income: ₹1.11
  • Net Profit/(Loss) After Tax: (₹89.52)
  • Basic EPS: (₹2.66)

Year Ended March 31, 2025 (Audited):

  • Total Income: ₹8.03
  • Net Profit/(Loss) After Tax: (₹135.54)
  • Basic EPS: (₹4.02)

Financial Position as at September 30, 2026 [in ₹ Lakhs]:

  • Property, Plant and Equipment: ₹234.71
  • Capital Work in Progress: ₹212.97
  • Investments: ₹3.76
  • Security Deposits: ₹1.70
  • Cash and Cash Equivalents: ₹46.03
  • Loans & Advances: ₹71.70
  • Total Current Assets: ₹118.63
  • Total Assets: ₹571.78
  • Equity Share Capital: ₹336.96
  • Other Equity: (₹541.40)
  • Total Equity: (₹204.50)
  • Short-Term Borrowings: ₹672.84
  • Trade Payables: ₹67.01
  • Other Current Liabilities: ₹32.39
  • Total Current Liabilities: ₹772.23
  • Total Equity and Liabilities: ₹571.78

Cash Flow Statement for Half Year Ended September 30, 2026 [in ₹ Lakhs]:

  • Net Cash from Operating Activities: (₹1.54)
  • Net Cash from Investing Activities: ₹0.00
  • Net Cash from Financing Activities: ₹0.00
  • Net Increase/(Decrease) in Cash & Cash Equivalents: (₹1.54)
  • Cash & Cash Equivalents at Beginning of Period: ₹48.47
  • Cash & Cash Equivalents at End of Period: ₹46.93

Segment-wise Performance:

The company operates in a single business segment "Textile" as per Ind AS 108 - Segment Reporting.

Corporate Actions:

Not Specified

Other Significant Information:

  • The company continues to report minimal operational activity with negligible revenue
  • Significant accumulated losses reflected in negative other equity of ₹541.40 lakh
  • High level of short-term borrowings at ₹672.84 lakh
  • No exceptional items reported during the period
  • No change in accounting policies affecting comparability