Board Meeting Details

The Board of Directors meeting was held on Saturday, 14th November, 2026, from 04:00 P.M. to 7:20 P.M. at 48, Hasanpur, I.P. Extension, Delhi-110092.

Business Transacted

1. Considered and Approved the Standalone Un-audited Financial Results for the quarter and half year ended 30th September, 2026

2. Considered and Approved the Consolidated Un-audited Financial Results for the quarter and half year ended 30th September, 2026

3. Considered and Approved the Limited Review Report for the Un-audited Standalone Financial Results

4. Considered and Approved the Limited Review Report for the Un-audited Consolidated Financial Results

Standalone Financial Performance (Amount in ₹ Lakhs)

Income Statement Highlights

For Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹630.31
  • Other Income: ₹3.61
  • Total Income: ₹633.92
  • Total Expenses: ₹608.45
  • Profit before tax: ₹25.47
  • Tax Expense: ₹6.12 (Current tax: ₹6.37, Deferred tax: -₹0.25)
  • Profit for the period: ₹19.35
  • Basic EPS: ₹0.64 (not annualized)
  • Diluted EPS: ₹0.64 (not annualized)

Quarter-wise Breakdown:

  • Q2 FY27 (July-Sep 2026): Revenue ₹502.01, Profit ₹15.30, EPS ₹0.51
  • Q1 FY27 (Apr-Jun 2026): Revenue ₹128.30, Profit ₹4.05, EPS ₹0.13
  • Q2 FY26 (July-Sep 2025): Revenue ₹110.07, Profit ₹2.95, EPS ₹0.10

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹711.25 lakh (increased from ₹567.53 lakh as at March 31, 2026)
  • Non-Current Assets: ₹544.30 lakh (including Investments: ₹916.90 lakh, Other Non-Current Assets: ₹4306.46 lakh)
  • Current Assets: ₹166.95 lakh
  • Equity: ₹190.33 lakh (Share Capital: ₹300.56 lakh, Other Equity: -₹110.23 lakh)
  • Non-Current Liabilities: ₹4641.55 lakh
  • Current Liabilities: ₹2280.60 lakh

Cash Flow Statement (H1 FY27)

  • Net cash flow from operating activities: ₹1939.90 lakh
  • Net cash flow from investing activities: -₹1968.67 lakh
  • Net cash flow from financing activities: ₹35.66 lakh
  • Net increase in cash and cash equivalents: ₹6.89 lakh
  • Cash and cash equivalents at year end: ₹22.55 lakh

Consolidated Financial Performance (Amount in ₹ Lakhs)

Income Statement Highlights

For Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹810.41
  • Other Income: ₹3.61
  • Total Income: ₹814.02
  • Total Expenses: ₹780.91
  • Profit before tax: ₹33.11
  • Tax Expense: ₹7.54 (Current tax: ₹8.28, Deferred tax: -₹0.74)
  • Profit for the period: ₹25.57
  • Basic EPS: ₹0.85 (not annualized)
  • Diluted EPS: ₹0.85 (not annualized)

Quarter-wise Breakdown:

  • Q2 FY27 (July-Sep 2026): Revenue ₹574.62, Profit ₹18.74, EPS ₹0.62
  • Q1 FY27 (Apr-Jun 2026): Revenue ₹235.79, Profit ₹6.83, EPS ₹0.23
  • Q2 FY26 (July-Sep 2025): Revenue ₹287.46, Profit ₹37.08, EPS ₹1.23

Consolidated Entities

The consolidated results include the following subsidiaries:

1. GEO IT SKILLS PRIVATE LIMITED

2. M S CORRIDOR MANAGEMENT PRIVATE LIMITED

3. EBONY & IVORY ADVERTISING PRIVATE LIMITED

4. IDM ENTERPRISES PRIVATE LIMITED

5. CREDIBLE MANAGEMENT SOLUTIONS PRIVATE LIMITED

6. MSC-BVI CONSULTING PRIVATE LIMITED

7. KUBERAKSHI ADVISORY SERVICES PRIVATE LIMITED

8. NMS ENTERPRISES LIMITED

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹1032.50 lakh (increased from ₹958.92 lakh as at March 31, 2026)
  • Non-Current Assets: ₹709.33 lakh (including Goodwill: ₹132.17 lakh, Other Non-Current Assets: ₹6670.58 lakh)
  • Current Assets: ₹323.18 lakh
  • Equity: ₹292.35 lakh (Share Capital: ₹300.56 lakh, Other Equity: -₹8.21 lakh)
  • Non-Current Liabilities: ₹5170.41 lakh
  • Current Liabilities: ₹4862.28 lakh

Auditor Review

Mukul Garg & Associates, Chartered Accountants (FRN-019503C), conducted a limited review of both standalone and consolidated financial results. Partner CA Rinki (M. No.: 531095) issued the review reports dated 14th September, 2026, concluding that the financial results:

1. Are presented in accordance with Regulation 33 of SEBI Listing Regulations

2. Give a true and fair view in conformity with accounting standards

3. Contain no material misstatements

Additional Information

  • Paid-up equity share capital: ₹300.56 lakh (face value of ₹10 per share)
  • No investor complaints pending as of September 30, 2026
  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • EPS calculated in accordance with IND AS-33
  • Previous period figures have been regrouped/recasted where necessary