Financial Results Approval

The Board approved the standalone and consolidated unaudited financial results for the quarter and half year ended September 30, 2026.

Standalone Financial Highlights (Quarter Ended September 30, 2026):

  • Revenue from Operations: ₹444.00 lakh
  • Total Revenue: ₹444.00 lakh
  • Total Expenses: ₹425.67 lakh
  • Profit Before Tax: ₹18.33 lakh
  • Profit for the Period: ₹18.33 lakh
  • Basic EPS: ₹0.02
  • Diluted EPS: ₹0.02
  • Paid-up Equity Share Capital: ₹1,162.07 lakh (Face value ₹1 each)

Comparative Standalone Performance:

  • Previous Quarter (June 30, 2026): Revenue ₹445.86 lakh, Profit ₹109.97 lakh
  • Year-ago Quarter (September 30, 2025): Revenue ₹213.51 lakh, Loss ₹(6.76) lakh

Half-Year Standalone Performance (September 30, 2026):

  • Revenue: ₹889.86 lakh
  • Profit: ₹128.30 lakh
  • Basic EPS: ₹0.11

Consolidated Financial Results:

The consolidated results include subsidiary JKV Solutions Ltd, which had no operational activity or material transactions during the period. The consolidated results are substantially the same as the standalone results.

Balance Sheet Position (Standalone as of September 30, 2026)

  • Total Assets: ₹2,849.19 lakh
  • Non-Current Assets: ₹1,373.56 lakh (including Investments ₹840.80 lakh, Other Financial Assets ₹439.48 lakh)
  • Current Assets: ₹1,475.63 lakh (including Trade Receivables ₹1,341.50 lakh, Cash ₹129.36 lakh)
  • Total Equity: ₹1,329.82 lakh
  • Non-Current Liabilities: ₹1,379.67 lakh (Borrowings)
  • Current Liabilities: ₹139.70 lakh

Cash Flow Statement (Standalone)

  • Net Cash Outflow from Operating Activities: ₹(152.17) lakh
  • Net Cash from Investing Activities: ₹0.00 lakh
  • Net Cash from Financing Activities: ₹(49.01) lakh
  • Net Decrease in Cash: ₹(201.18) lakh
  • Cash at End of Period: ₹129.36 lakh

Board Authorizations

1. Hotel Business Entry: Authorized Managing Director Mr. Swetank Patel to enter the hotel business either independently or through joint venture arrangements, and to raise funds for this purpose.

2. Software Business Expansion: Authorized Managing Director Mr. Swetank Patel to take necessary steps for expansion of software business of the company's wholly-owned subsidiary, JKV Solutions Ltd.

Audit Review

The financial results were reviewed by the audit committee and approved by the board. The statutory auditors, N.S. Nanavati & Co., conducted a limited review and issued an unqualified report stating that nothing has come to their attention suggesting material misstatement.