Financial Results Summary

Income Statement (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹1.25
  • Other Income: Not separately disclosed (included in total income)
  • Total Income: ₹1.25
  • Total Expenses: ₹6.24
  • Employees benefit expenses: ₹1.97
  • Depreciation: ₹0.01
  • Other Expenditure: ₹4.26
  • Loss before tax: ₹(4.99)
  • Tax expense: ₹0.00
  • Net Loss: ₹(4.99)
  • Basic EPS: ₹(0.55)
  • Diluted EPS: ₹(0.55)

Half Year Ended September 30, 2026:

  • Total Income: ₹3.20
  • Total Expenses: ₹12.17
  • Loss before tax: ₹(8.97)
  • Tax expense: ₹0.01
  • Net Loss: ₹(8.98)
  • Basic EPS: ₹(0.99)
  • Diluted EPS: ₹(0.99)

Comparative Figures (Quarter Ended):

  • September 30, 2025: Net Loss ₹(8.55), Revenue ₹0.18
  • June 30, 2026: Net Loss ₹(3.98), Revenue ₹1.95

Full Year Reference (March 31, 2026):

  • Total Income: ₹6.88
  • Net Loss: ₹(19.95)
  • Basic EPS: ₹(2.18)

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹7.53 Lakh
  • Non-current assets: ₹1.19 Lakh
  • Property, Plant and Equipment: ₹0.12 Lakh
  • Deferred Tax Assets: ₹0.06 Lakh
  • Other Non-current Asset: ₹1.01 Lakh
  • Current assets: ₹6.34 Lakh
  • Cash and cash equivalents: ₹2.58 Lakh
  • Other current assets: ₹3.76 Lakh
  • Equity: Negative ₹(62.27) Lakh
  • Share capital: ₹91.00 Lakh
  • Other equity: Negative ₹(153.27) Lakh
  • Non-current liabilities: ₹7.41 Lakh
  • Borrowings: ₹7.00 Lakh
  • Provisions: ₹0.41 Lakh
  • Current liabilities: ₹62.38 Lakh
  • Trade payables: ₹2.33 Lakh (including micro/small enterprises: ₹0.32 Lakh)
  • Other financial liabilities: ₹2.01 Lakh
  • Provisions: ₹0.66 Lakh
  • Other Current Liabilities: ₹59.39 Lakh

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

  • Net cash flow from operating activities: ₹(6.62) Lakh
  • Net cash flow from investing activities: ₹1.69 Lakh
  • Net cash flow from financing activities: ₹7.00 Lakh (proceeds from borrowings)
  • Net increase in cash: ₹2.08 Lakh
  • Cash and cash equivalents at beginning: ₹0.50 Lakh
  • Cash and cash equivalents at end: ₹2.58 Lakh
  • Cash in hand: ₹0.04 Lakh
  • Bank balances: ₹2.54 Lakh

Governance and Compliance

  • Board meeting held on October 27, 2026, from 3:15 PM to 5:00 PM
  • Results approved by Board of Directors and reviewed by Audit Committee
  • Statutory Auditors: Kochar & Associates, Chartered Accountants (FRN 105256W)
  • Limited Review Report issued by CA Ravi Khandelwal (Partner, M. No. 146480) with unmodified opinion
  • Declaration submitted to BSE Limited confirming auditor's limited review

Capital Structure

  • Paid-up Equity Share Capital: ₹91.00 Lakh
  • Face value per share: ₹10/- each
  • Number of shares: 9,100,000 (implied)

Reconciliation Note

Reconciliation of net profit/loss for quarter ended September 30, 2025, shows no impact from deferred income, fair valuation of financial instruments, actuarial gain/loss, or deferred tax adjustments.