Financial Results Summary

Quarter Ended September 30, 2026 (Unaudited)

  • Revenue from Operations: Rs 707.05 lakhs
  • Total Revenue: Rs 707.05 lakhs
  • Total Expenses: Rs 515.53 lakhs
  • Profit before tax: Rs 212.33 lakhs
  • Current Tax: Rs 59.04 lakhs
  • Deferred Tax: Rs 0.19 lakhs
  • Profit for the period: Rs 153.11 lakhs
  • Basic EPS: Rs 3.06
  • Diluted EPS: Rs 3.06

Half-Year Ended September 30, 2026 (Unaudited)

  • Revenue from Operations: Rs 2,165.04 lakhs
  • Total Revenue: Rs 2,165.04 lakhs
  • Total Expenses: Rs 1,898.18 lakhs
  • Profit before tax: Rs 266.87 lakhs
  • Current Tax: Rs 74.21 lakhs
  • Profit for the period: Rs 192.71 lakhs
  • Basic EPS: Rs 3.85
  • Diluted EPS: Rs 3.85

Comparative Figures

Quarter Ended June 30, 2026 (Unaudited):

  • Revenue from Operations: Rs 1,457.99 lakhs
  • Profit for the period: Rs 39.60 lakhs
  • Basic EPS: Rs 0.79

Quarter Ended September 30, 2025 (Unaudited):

  • Revenue from Operations: Rs 33.18 lakhs
  • Profit for the period: Rs 13.31 lakhs
  • Basic EPS: Rs 0.27

Year Ended March 31, 2026 (Audited):

  • Revenue from Operations: Rs 235.42 lakhs
  • Profit for the period: Rs 72.37 lakhs
  • Basic EPS: Rs 1.45

Key Financial Metrics

  • Paid-up equity share capital: Rs 500.03 lakhs (face value Rs 10 per share)
  • Accumulated losses: Rs 1,900.04 lakhs as of September 30, 2026
  • Net worth: Negative Rs 1,900.04 lakhs

Cash Flow Statement (Half-Year Ended September 30, 2026)

  • Profit before tax: Rs 266.87 lakhs
  • Net cash from operating activities: Rs 248.96 lakhs
  • Net cash from investing activities: Rs 0.00 lakhs
  • Net cash from financing activities: Rs 324.66 lakhs
  • Net increase in cash: Rs 75.70 lakhs
  • Opening cash balance: Rs 66.49 lakhs
  • Closing cash balance: Rs 142.19 lakhs

Balance Sheet Position (As of September 30, 2026)

  • Total Assets: Rs 1,843.44 lakhs
  • Non-Current Assets: Rs 35.66 lakhs
  • Current Assets: Rs 1,807.79 lakhs
  • Total Equity: Negative Rs 1,900.04 lakhs
  • Current Liabilities: Rs 1,085.54 lakhs
  • Trade Payables: Rs 265.79 lakhs

Auditor's Review Report

P Murali & Co, Chartered Accountants (FRN: 0072578) issued a qualified review opinion noting:

  • Accumulated losses of Rs 1,900.04 lakhs have completely eroded net worth
  • Management asserts going concern basis is appropriate due to change in management and induction of new promoters with infrastructure sector experience
  • Company reported net profit of Rs 192.71 lakhs for the half-year
  • Financial statements prepared in accordance with Ind AS 34

Related Party Transactions

  • Loan given to Rama Swamy Reddy Pedinekaluva (Director cum Promoter): Rs 79.00 lakhs
  • PAN: ARAPP6333N
  • Relationship: Director cum Promoter
  • Transaction type: Loan given
  • Opening balance: Rs 333.20 lakhs
  • Closing balance: Rs 412.28 lakhs
  • Nature: Unsecured business loan
  • Interest rate: 0%

Board Meeting Details

  • Meeting date: November 13, 2026
  • Commencement time: 15:30 Hrs
  • Conclusion time: 16:00 Hrs
  • Approved unaudited financial results and limited review report