Board Approval and Timing

The Board of Directors approved the unaudited financial results at their meeting held on 30th October, 2026. The meeting commenced at 03:30 PM and concluded at 05:30 PM.

Auditor Review

The financial results were subjected to limited review by Shambhu Gupta & Co. (FRN: 007234C), with partner Gorang Baheti (M. No: 426813) issuing an unmodified review conclusion. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410.

Financial Performance Highlights (₹ Lakhs)

Quarter Ended September 30, 2026 (Q2 FY27):

  • Total Income: ₹3.70
  • Total Expenses: ₹7.67
  • Loss Before Tax: ₹(3.97)
  • Tax Expense: ₹(1.00) [Current Tax]
  • Net Loss: ₹(2.97)
  • Earnings Per Share (Basic & Diluted): ₹(0.06)

Half Year Ended September 30, 2026 (H1 FY27):

  • Total Income: ₹12.53
  • Total Expenses: ₹11.54
  • Profit Before Tax: ₹0.99
  • Tax Expense: ₹0.25 [Current Tax]
  • Net Profit: ₹0.74
  • Earnings Per Share (Basic & Diluted): ₹0.01

Comparative Performance (Quarter):

  • Q2 FY26 Net Loss: ₹(3.10)
  • Q1 FY26 Net Profit: ₹3.71

Comparative Performance (Half Year):

  • H1 FY26 Net Loss: ₹(6.08)
  • Full Year FY26 Net Profit: ₹22.72

Income Statement Details

Revenue Breakdown (H1 FY27):

  • Other Income: ₹12.53 (compared to ₹0.29 in H1 FY26 and ₹64.41 in FY26)

Expense Breakdown (H1 FY27):

  • Employee Benefits Expense: ₹2.97
  • Finance Costs: ₹0.00
  • Other Expenses: ₹8.56

Capital Structure

  • Paid-up Equity Share Capital: ₹504.37 lakh (unchanged)
  • Face Value per Share: ₹10.00
  • Reserves (excluding Revaluation): ₹324.06 lakh (vs ₹323.32 lakh as of March 31, 2026)

Financial Position (as of September 30, 2026)

Assets (₹ Lakhs):

  • Non-current Financial Assets (Loans): ₹817.00 (increased from ₹427.11 as of March 31, 2026)
  • Cash and Cash Equivalents: ₹5.80 (increased from ₹2.36)
  • Other Current Assets: ₹18.61 (decreased from ₹425.67)
  • Total Assets: ₹841.41 (decreased from ₹855.14)

Liabilities (₹ Lakhs):

  • Trade Payables: ₹4.46 (decreased from ₹18.99)
  • Other Current Liabilities: ₹8.27 (decreased from ₹8.46)
  • Provisions: ₹0.25 (new)

Cash Flow Statement (H1 FY27)

  • Net Cash from Operating Activities: ₹380.79
  • Net Cash from Investing Activities: ₹12.53
  • Net Cash from Financing Activities: ₹(389.89) [primarily due to loans and advances repaid]
  • Net Increase in Cash: ₹3.44