Navoday Enterprises Limited submitted its unaudited standalone financial results for the half year ended September 30, 2025, to BSE Limited pursuant to Regulation 33 of the SEBI Listing Regulations. The results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on November 14, 2026, which started at 3:45 PM and ended at 5:10 PM.

Financial Performance (Half Year Ended September 30, 2025)

  • Income from Operations: ₹0.00
  • Other Income: ₹0.00
  • Total Revenue: ₹0.00
  • Total Expenses: ₹9.02 lakh
  • Employee Benefit Expenses: ₹1.50 lakh
  • Depreciation & Amortization Expenses: ₹4.01 lakh
  • Other Expenditure: ₹3.51 lakh
  • Loss Before Tax: ₹9.02 lakh
  • Tax Expenses: ₹0.00 (Current Tax: ₹-1.72 lakh, Deferred Tax: ₹-0.53 lakh)
  • Net Loss After Tax: ₹6.76 lakh
  • Earnings Per Share (Basic): ₹-0.09
  • Earnings Per Share (Diluted): ₹-0.09

Comparative Financials (All amounts in ₹ lakhs)

| Particulars | 30.09.2025 (Unaudited) | 31.03.2025 (Unaudited) | 30.09.2024 (Unaudited) | 31.03.2025 (Audited) | 31.03.2024 (Audited) |

| Income from Operations | 0.00 | 0.00 | 0.00 | 166.50 | 1,140.59 |

| Other Income | 0.00 | 0.00 | 166.50 | 0.00 | 0.00 |

| Total Revenue | 0.00 | 0.00 | 166.50 | 166.50 | 1,140.59 |

| Net Profit/(Loss) | (6.76) | (8.65) | 6.77 | (1.87) | 28.99 |

| EPS Basic | (0.09) | (0.11) | 0.09 | (0.02) | 0.38 |

Statement of Assets and Liabilities (as at September 30, 2025)

  • Total Assets: ₹1,426.85 lakh
  • Non-Current Assets: ₹210.38 lakh
  • Tangible Assets: ₹6.59 lakh
  • Intangible Assets: ₹33.79 lakh
  • Non-current Investments: ₹170.00 lakh
  • Current Assets: ₹1,216.47 lakh
  • Trade Receivables: ₹259.77 lakh
  • Cash and Cash Equivalents: ₹39.87 lakh
  • Short-term Loans and Advances: ₹642.71 lakh
  • Other Current Assets: ₹274.12 lakh
  • Equity and Liabilities: ₹1,426.85 lakh
  • Shareholders' Funds: ₹864.09 lakh
  • Equity Share Capital: ₹770.80 lakh
  • Reserves and Surplus: ₹93.29 lakh
  • Non-current Liabilities: ₹292.77 lakh
  • Long-term Borrowings: ₹285.71 lakh
  • Deferred Tax Liabilities (Net): ₹7.06 lakh
  • Current Liabilities: ₹269.99 lakh
  • Trade Payables: ₹269.99 lakh

Cash Flow Statement (Period Ended September 30, 2025)

  • Cash Flow from Operating Activities: ₹0.00
  • Loss Before Tax: ₹(9.02) lakh
  • Adjustments: ₹4.01 lakh (Depreciation)
  • Changes in Working Capital: ₹3.29 lakh
  • Net Income Tax Paid: ₹1.72 lakh
  • Cash Flow from Investing Activities: ₹0.00
  • Cash Flow from Financing Activities: ₹0.00
  • Net Change in Cash: ₹0.00
  • Cash at Beginning: ₹39.87 lakh
  • Cash at End: ₹39.87 lakh

Notes to Financial Results

1. The financial results were reviewed by the Audit Committee and approved by the Board on November 14, 2026.

2. The company is exempt from compulsory adoption of IND AS as it is listed on BSE SME Platform.

3. Figures for previous periods have been reclassified/regrouped where necessary.

4. Results prepared in accordance with recognition and measurement principles under Section 133 of the Companies Act, 2013.

Auditor Review

The limited review was conducted by Cx APS Associates, Chartered Accountants, who issued a report stating nothing came to their attention causing them to believe the financial results contain any material misstatement.