Documents Submitted
- Standalone & Consolidated Un-audited IND-AS compliant Financial Results along with Limited Review Report
- Standalone & Consolidated IND-AS compliant Statement of Assets and Liabilities for half year ended September 30, 2026
- Cash Flow Statement for the half year ended 30th September, 2026
Financial Results - Standalone (Amounts in ₹ Lakhs)
Quarter Ended 30-09-2026 (Unaudited):
- Revenue from Operations: 0.00
- Other Income: 0.00
- Total Revenue: 0.00
- Total Expenses: 3.26
- Employee benefits expenses: 0.54
- Other expenses: 2.72
- Loss Before Tax: (3.26)
- Tax Expense: 0.00
- Loss for the period: (3.26)
- Basic EPS: (0.01)
- Diluted EPS: (0.01)
Half Year Ended 30-09-2026 (Unaudited):
- Revenue from Operations: 0.00
- Other Income: 0.00
- Total Revenue: 0.00
- Total Expenses: 8.45
- Employee benefits expenses: 1.32
- Other expenses: 7.13
- Loss Before Tax: (8.45)
- Tax Expense: 0.00
- Loss for the period: (8.45)
- Basic EPS: (0.02)
- Diluted EPS: (0.02)
Comparative Figures (Standalone):
- Previous Quarter (30-06-2026): Loss of ₹5.19 lakh
- Previous Year Same Quarter (30-09-2025): Loss of ₹3.84 lakh
- Previous Year Half Year (30-09-2025): Loss of ₹9.06 lakh
- Full Year Ended 31-03-2026 (Audited): Loss of ₹11.18 lakh
Standalone Balance Sheet (As at 30-09-2026)
Total Assets: ₹445.98 lakh
- Non-current assets: ₹433.96 lakh
- Property, Plant and Equipment: ₹1.80 lakh
- Investments: ₹290.31 lakh
- Loans: ₹141.85 lakh
- Current assets: ₹12.02 lakh
- Cash and cash equivalents: ₹5.13 lakh
- Other current assets: ₹6.89 lakh
Equity and Liabilities: ₹445.98 lakh
- Equity Share Capital: ₹500.19 lakh
- Other Equity: (₹54.99) lakh
- Current liabilities: ₹0.78 lakh
- Trade payables: ₹0.78 lakh
Standalone Cash Flow Statement (Half Year Ended 30-09-2026)
- Net Cash generated from operating activities: ₹1.69 lakh
- Cash and cash equivalents at beginning: ₹3.44 lakh
- Cash and cash equivalents at end: ₹5.13 lakh
Financial Results - Consolidated (Amounts in ₹ Lakhs)
Quarter Ended 30-09-2026 (Unaudited):
- Revenue from Operations: 88.23
- Other Income: 0.27
- Total Revenue: 88.50
- Total Expenses: 88.27
- Purchase of Stock in trade: 61.79
- Changes in inventories: (0.31)
- Employee benefits expenses: 2.86
- Other expenses: 23.93
- Profit Before Tax: 0.23
- Tax Expense: 0.00
- Profit for the period: 0.23
Half Year Ended 30-09-2026 (Unaudited):
- Revenue from Operations: 158.32
- Other Income: 0.32
- Total Revenue: 158.64
- Total Expenses: 156.63
- Purchase of Stock in trade: 88.91
- Changes in inventories: 17.03
- Employee benefits expenses: 5.67
- Other expenses: 45.02
- Profit Before Tax: 2.01
- Tax Expense: 0.00
- Profit for the period: 2.01
Subsidiary Information:
Millennium Online India Ltd (subsidiary) contributed total assets of ₹228.58 lakh as at September 30, 2026, total revenue of ₹158.64 lakh, and profit after tax of ₹10.47 lakh for the period from April 01, 2026 to September 30, 2026.
Consolidated Balance Sheet (As at 30-09-2026)
Total Assets: ₹524.54 lakh
- Non-current assets: ₹317.14 lakh
- Property, Plant and Equipment: ₹3.76 lakh
- Investments: ₹140.31 lakh
- Other Financial Assets: ₹13.62 lakh
- Loans: ₹159.76 lakh
- Current assets: ₹207.40 lakh
- Inventories: ₹151.84 lakh
- Trade receivables: ₹9.87 lakh
- Cash and cash equivalents: ₹34.04 lakh
- Other current assets: ₹11.34 lakh
Equity and Liabilities: ₹524.54 lakh
- Equity Share Capital: ₹500.19 lakh
- Other Equity: (₹93.65) lakh
- Non-current liabilities: ₹114.25 lakh
- Borrowings: ₹141.85 lakh
- Deferred tax liabilities: (₹27.60) lakh
- Current liabilities: ₹3.75 lakh
- Trade payables: ₹3.75 lakh
Consolidated Cash Flow Statement (Half Year Ended 30-09-2026)
- Net Cash generated from operating activities: ₹14.85 lakh
- Fixed Asset Purchased: (₹0.26) lakh
- Unsecured loan taken/(Paid): (₹11.35) lakh
Governance and Compliance
- Results reviewed by Audit Committee and approved by Board of Directors on 13th November, 2026
- Limited Review Report issued by B Chordia & Co., Chartered Accountants (FRN: 121083W)
- Company operation consists of only one segment
- Previous year figures regrouped or reclassified where necessary