Key Financial Results (Quarterly)

  • Revenue from operations: ₹0.04 lakh (compared to ₹15.20 lakh in Q1 FY27 and ₹32.02 lakh in Q2 FY26)
  • Total Income: ₹0.04 lakh (compared to ₹15.20 lakh in Q1 FY27 and ₹32.02 lakh in Q2 FY26)
  • Employee benefits expenses: ₹18.82 lakh (compared to ₹22.30 lakh in Q1 FY27 and ₹27.74 lakh in Q2 FY26)
  • Other expenditure: ₹2.40 lakh (compared to ₹5.39 lakh in Q1 FY27 and ₹3.95 lakh in Q2 FY26)
  • Total Expenses: ₹21.22 lakh (compared to ₹27.69 lakh in Q1 FY27 and ₹31.69 lakh in Q2 FY26)
  • Loss before tax: ₹21.18 lakh (compared to loss of ₹12.49 lakh in Q1 FY27 and profit of ₹0.33 lakh in Q2 FY26)
  • Net Loss: ₹21.18 lakh (compared to loss of ₹12.49 lakh in Q1 FY27 and profit of ₹0.33 lakh in Q2 FY26)
  • Earnings per share (Basic & Diluted): -₹0.66 (compared to -₹0.39 in Q1 FY27 and ₹0.01 in Q2 FY26)

Key Financial Results (Half-Yearly)

  • Revenue from operations: ₹15.24 lakh (compared to ₹65.30 lakh in H1 FY26)
  • Total Income: ₹15.24 lakh (compared to ₹65.30 lakh in H1 FY26)
  • Employee benefits expenses: ₹41.12 lakh (compared to ₹58.36 lakh in H1 FY26)
  • Other expenditure: ₹7.79 lakh (compared to ₹8.31 lakh in H1 FY26)
  • Total Expenses: ₹48.91 lakh (compared to ₹66.67 lakh in H1 FY26)
  • Loss before tax: ₹33.67 lakh (compared to loss of ₹1.37 lakh in H1 FY26)
  • Net Loss: ₹33.67 lakh (compared to loss of ₹1.37 lakh in H1 FY26)
  • Earnings per share (Basic & Diluted): -₹1.04 (compared to -₹0.04 in H1 FY26)

Balance Sheet Position as of September 30, 2026

  • Paid-up equity share capital: ₹322.81 lakh (unchanged from previous periods)
  • Total Assets: ₹572.88 lakh (compared to ₹590.97 lakh as of March 31, 2026)
  • Non-current assets: ₹141.11 lakh (unchanged from March 31, 2026)
  • Property, plant & equipment: ₹1.77 lakh
  • Deferred tax assets: ₹139.34 lakh
  • Current assets: ₹431.77 lakh (compared to ₹449.86 lakh as of March 31, 2026)
  • Cash & cash equivalents: ₹0.37 lakh (compared to ₹0.48 lakh)
  • Trade receivables: ₹34.17 lakh (compared to ₹52.15 lakh)
  • Other financial assets: ₹394.53 lakh (unchanged)
  • Other current assets: ₹2.70 lakh (unchanged)
  • Total Equity: ₹378.67 lakh (compared to ₹412.34 lakh as of March 31, 2026)
  • Share capital: ₹401.32 lakh
  • Other equity: -₹22.65 lakh (compared to ₹11.02 lakh)
  • Non-current liabilities: ₹77.71 lakh (borrowings, compared to ₹62.76 lakh as of March 31, 2026)
  • Current liabilities: ₹116.50 lakh (compared to ₹115.87 lakh as of March 31, 2026)
  • Trade payables: ₹81.59 lakh (compared to ₹81.06 lakh)
  • Other current liabilities: ₹30.08 lakh (compared to ₹29.97 lakh)
  • Provisions: ₹4.83 lakh (compared to ₹4.84 lakh)

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

  • Net cash used in operating activities: -₹0.11 lakh
  • Net cash from investing activities: ₹0.00 lakh
  • Net cash from financing activities: ₹0.00 lakh
  • Net decrease in cash: ₹0.11 lakh
  • Cash at beginning of period: ₹0.48 lakh
  • Cash at end of period: ₹0.37 lakh

Additional Information

  • The company operates in a single segment
  • The financial results were reviewed by the Audit Committee and approved by the Board
  • The auditors (DMKH & Co) issued an unmodified opinion on the limited review
  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Certain balances (other financial liabilities, trade payables, loans & advances, cash & bank) are subject to confirmation/reconciliation
  • Trade payables outstanding as of September 30, 2026, are not registered under MSME
  • Previous period figures have been regrouped/rearranged where necessary