Financial Results Overview

Quarter Ended 30th September, 2026:

  • Net Loss: ₹1.30 lakh
  • Total Income from Operations: ₹0 (Zero)
  • Employee Benefit Expenses: ₹0.51 lakh
  • Other Expenses: ₹0.79 lakh
  • Total Expenses: ₹1.30 lakh
  • Earnings Per Share (Basic & Diluted): (₹0.02)

Half Year Ended 30th September, 2026:

  • Net Loss: ₹5.50 lakh
  • Total Income from Operations: ₹0 (Zero)
  • Employee Benefit Expenses: ₹1.01 lakh
  • Other Expenses: ₹4.49 lakh
  • Total Expenses: ₹5.50 lakh
  • Earnings Per Share (Basic & Diluted): (₹0.09)

Comparative Figures:

  • Previous Quarter (30th June, 2026): Net Loss of ₹4.20 lakh
  • Corresponding Quarter Previous Year (30th September, 2025): Net Loss of ₹3.63 lakh
  • Corresponding Half Year Previous Year (30th September, 2025): Net Loss of ₹9.21 lakh
  • Full Year Ended 31st March, 2026: Net Loss of ₹18.21 lakh

Auditor's Review Report

HTKS & Co., Chartered Accountants (Firm Registration No. 111032W) issued a review report on the unaudited financial results. The report draws attention to Note No. 3 regarding 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 will be determined at the end of the year.

The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI, providing moderate assurance that the financial statements are free of material misstatement.

Capital Structure

  • Paid-up Equity Share Capital: ₹630.00 lakh (consistent across all periods)
  • Face Value per Equity Share: ₹10.00
  • Other Equity: Negative ₹42.70 lakh (as of 30th September, 2026) compared to negative ₹37.20 lakh (as of 31st March, 2026)

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

  • Net Cash Used in Operating Activities: ₹(7.22) lakh
  • Net Cash from Financing Activities: ₹6.75 lakh (from long-term borrowings)
  • Net Decrease in Cash and Cash Equivalents: ₹(0.47) lakh
  • Cash and Cash Equivalents at End of Period: ₹0.89 lakh

Balance Sheet Position (as at 30th September, 2026)

Assets:

  • Total Assets: ₹767.96 lakh
  • Investments: ₹0.31 lakh
  • Loans: ₹0.01 lakh
  • Land Deposit: ₹758.00 lakh
  • Cash and Cash Equivalents: ₹0.50 lakh
  • Bank Balances (other than cash): ₹0.38 lakh
  • Other Current Assets: ₹8.75 lakh

Liabilities and Equity:

  • Equity Share Capital: ₹630.00 lakh
  • Other Equity: Negative ₹42.70 lakh
  • Non-current Borrowings: ₹175.87 lakh
  • Other Current Liabilities: ₹4.78 lakh

Dates and Signatories

  • Board Meeting Date: 07th August, 2024 (when results were approved)
  • Auditor's Report Signed by: CA. Harishankar Tosniwal, Partner (Membership No. 055043)
  • UDIN: 26055043RPOUJS3986