Financial Performance (Quarter Ended June 30, 2026)

Total Income: ₹0.74 lakhs (consisting entirely of Other Income; Net Sales/Income from Operations was nil)

  • Previous quarter (March 31, 2026): ₹1.65 lakhs
  • Year-ago quarter (June 30, 2025): ₹2.80 lakhs

Total Expenses: ₹17.89 lakhs

  • Employee benefits expense: ₹14.16 lakhs
  • Depreciation and amortization: ₹0.79 lakhs
  • Other expenses: ₹2.94 lakhs

Loss Before Tax: ₹17.15 lakhs

  • Previous quarter: ₹16.52 lakhs
  • Year-ago quarter: ₹14.68 lakhs

Tax Expense: ₹0.09 lakhs (Deferred Tax)

Net Loss for the Quarter: ₹17.23 lakhs

  • Previous quarter: ₹16.53 lakhs
  • Year-ago quarter: ₹14.68 lakhs

Earnings Per Share (Basic and Diluted): -₹0.21

  • Face value per share: ₹10

Annual Financial Performance (Year Ended March 31, 2026)

Total Income: ₹7.62 lakhs

Total Expenses: ₹79.76 lakhs

Net Loss: ₹72.15 lakhs

EPS (Basic and Diluted): -₹0.88

Balance Sheet Position (as of June 30, 2026)

Total Assets: ₹305.84 lakhs

  • Non-current assets: ₹29.65 lakhs (Fixed assets)
  • Current assets: ₹276.19 lakhs
  • Inventories: ₹208.22 lakhs
  • Cash and cash equivalents: ₹2.27 lakhs
  • Bank balances (other): ₹60.00 lakhs
  • Current tax assets: ₹0.25 lakhs
  • Other current assets: ₹5.46 lakhs

Equity and Liabilities: ₹305.84 lakhs

  • Shareholders' funds: Negative ₹312.07 lakhs
  • Share capital: ₹823.50 lakhs
  • Reserves and surplus: Negative ₹1,135.57 lakhs
  • Non-current liabilities: ₹343.78 lakhs
  • Long-term borrowings: ₹43.64 lakhs
  • Deferred tax liabilities: ₹0.14 lakhs
  • Other long-term liabilities: ₹300.00 lakhs
  • Current liabilities: ₹274.13 lakhs
  • Trade payables: ₹0.05 lakhs
  • Other current liabilities: ₹84.29 lakhs
  • Short-term provisions: ₹189.80 lakhs

Cash Flow Statement (Quarter Ended June 30, 2026)

Net Cash from Operating Activities: ₹25.46 lakhs

Net Cash from Investing Activities: -₹20.93 lakhs

  • Purchase of property, plant & equipment: -₹21.67 lakhs
  • Sale of property, plant & equipment: ₹0.75 lakhs

Net Cash from Financing Activities: -₹6.78 lakhs

  • Repayment of long-term borrowings: -₹6.78 lakhs

Net Decrease in Cash: -₹2.24 lakhs

Opening Cash Balance: ₹4.51 lakhs

Closing Cash Balance: ₹2.27 lakhs

Capital Structure

Paid-up Equity Share Capital: ₹823.50 lakhs (Face value ₹10 per share)

Reserves (excluding Revaluation Reserves): Negative ₹1,135.57 lakhs

Investor Complaints

  • Pending at beginning of quarter: Nil
  • Received during quarter: Nil
  • Disposed during quarter: Nil
  • Remaining unresolved at end of quarter: Nil

Auditor Review

NATARAJA IYER & CO, Chartered Accountants (Firm Registration No. 002413S), issued a limited review report dated August 6, 2026. They concluded that nothing came to their attention suggesting the financial results contain material misstatements and are prepared in accordance with Ind AS 34 and SEBI LODR requirements.