Key Financial Figures

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹0
  • Other income: ₹0.19 lakh
  • Total expenses: ₹6.46 lakh
  • Loss before tax: ₹(1.39) lakh
  • Net loss after tax: ₹(1.39) lakh
  • Basic and diluted EPS: ₹(0.04)

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹0
  • Other income: ₹0.19 lakh
  • Total expenses: ₹7.54 lakh
  • Loss before tax: ₹(7.75) lakh
  • Net loss after tax: ₹(7.75) lakh
  • Basic and diluted EPS: ₹(0.06)

Comparative Figures (Quarter Ended June 30, 2006):

  • Net loss after tax: ₹(6.36) lakh
  • Basic and diluted EPS: ₹(0.05)

Comparative Figures (Year Ended March 31, 2026):

  • Net loss after tax: ₹(16.87) lakh
  • Basic and diluted EPS: ₹(0.12)

Balance Sheet Position (as of September 30, 2026)

  • Total assets: ₹0.54 lakh
  • Current assets: ₹0.54 lakh (including cash and cash equivalents: ₹0.04 lakh, other current assets: ₹0.50 lakh)
  • Equity share capital: ₹1,450.00 lakh
  • Other equity: ₹(1,633.70) lakh
  • Total equity: ₹(183.70) lakh
  • Non-current liabilities: ₹(29.54) lakh
  • Current liabilities: ₹30.08 lakh
  • Total liabilities: ₹0.54 lakh

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

  • Net cash from operating activities: ₹7.73 lakh
  • Net cash from investing activities: ₹0
  • Net cash from financing activities: ₹0
  • Net decrease in cash and cash equivalents: ₹(0.02) lakh
  • Opening cash balance: ₹0.06 lakh
  • Closing cash balance: ₹0.04 lakh

Approval and Review Process

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on October 30, 2026. The meeting started at 5:45 PM and ended at 6:40 PM.

The results were subjected to limited review by the statutory auditors, K Gopal Rao & Co., Chartered Accountants, who issued an unqualified review report dated October 30, 2026.

Operational Context

The company has no revenue from operations during the half year ended September 30, 2026 and financial year 2025-26. Consequently, the company does not have a business segment for disclosure purposes. The company operates solely in India, and no secondary segment reporting is required.

Accounting Standards

The statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013.

Previous Period Figures

Previous period figures have been regrouped/rearranged wherever considered necessary to correspond with the current period/year classification/disclosures.