Key Financial Results (₹ in Lakhs)

Quarterly Performance (Unaudited)

  • Quarter Ended 30.09.2026: Net Loss of (1.30)
  • Quarter Ended 30.06.2026: Net Loss of (4.20)
  • Quarter Ended 30.09.2025: Net Loss of (3.63)

Half-Yearly Performance (Unaudited)

  • Half Year Ended 30.09.2026: Net Loss of (5.50)
  • Half Year Ended 30.09.2025: Net Loss of (9.21)

Annual Performance (Audited)

  • Year Ended 31.03.2026: Net Loss of (18.21)

Expense Breakdown (₹ in Lakhs) for Quarter Ended 30.09.2026

  • Employee benefit expenses: 0.51
  • Other Expenses: 0.79
  • Total Expenses: 1.30

Earnings Per Share (EPS)

  • Quarter Ended 30.09.2026: (0.02)
  • Quarter Ended 30.06.2026: (0.07)
  • Quarter Ended 30.09.2025: (0.06)
  • Half Year Ended 30.09.2026: (0.09)
  • Half Year Ended 30.09.2025: (0.15)
  • Year Ended 31.03.2026: (0.29)

Capital Structure

  • Paid-up equity share capital: ₹630.00 lakhs (consistent across all periods)
  • Face value per share: ₹10.00

Cash Flow Statement (₹ in Lakhs) for Half Year Ended 30.09.2026

  • Net cash used in operating activities: (7.22)
  • Net cash from financing activities: 6.75 (from long-term borrowings)
  • Net decrease in cash and cash equivalents: (0.47)
  • Cash and cash equivalents at beginning of period: 1.36
  • Cash and cash equivalents at end of period: 0.89

Balance Sheet Highlights as at 30/09/2026 (₹ in Lakhs)

  • Non-current assets:
  • Investments: 0.31
  • Loans: 0.01
  • Land Deposit: 758.00
  • Current assets:
  • Bank balances other than cash and cash equivalents: 0.50
  • Cash and cash equivalents: 0.38
  • Other current assets: 8.75
  • Equity:
  • Equity Share Capital: 630.00
  • Other Equity: (42.70)
  • Non-current liabilities:
  • Borrowings: 175.87
  • Current liabilities:
  • Other current liabilities: 4.78
  • Total Equity and Liabilities: 767.96

Auditor's Review

Statutory Auditor M/s. HTKS & Co., Chartered Accountants, Surat, issued a limited review report. They drew attention to Note No. 3 regarding the non-ascertainment of Income tax liability (current tax and deferred tax) as per Indian Accounting Standard 12 for the quarter and half year ended 30th September, 2026, which is determined by the Company at the end of the year.

Additional Information

  • The Board meeting was held on 04/11/2026, commencing at 11:05 AM and concluding at 12:10 PM.
  • The company's shares are listed only on BSE Limited.
  • There were no investor complaints pending at the beginning and at the end of the quarter.
  • The company has only one business segment, making segment reporting under Ind AS 108 not applicable.
  • Accounting has been done as per applicable Ind AS-109 (Recognition and measurement of financial instrument) using a discount rate of 8.07%.