Financial Results Overview
Quarter Ended 30th September, 2026:
- Revenue from operations: ₹0.00
- Other income: ₹0.00
- Total income: ₹0.00
- Total expenses: ₹1.47 lakhs
- Net loss after tax: ₹(1.47) lakhs
- Basic and diluted EPS: ₹(0.00)
Quarter Ended 30th June, 2026:
- Revenue from operations: ₹0.00
- Other income: ₹3.19 lakhs
- Total income: ₹3.19 lakhs
- Total expenses: ₹1.52 lakhs
- Net profit after tax: ₹1.67 lakhs
- Basic and diluted EPS: ₹0.00
Half Year Ended 30th September, 2026:
- Revenue from operations: ₹0.00
- Other income: ₹3.19 lakhs
- Total income: ₹3.19 lakhs
- Total expenses: ₹2.99 lakhs
- Net profit after tax: ₹0.20 lakhs
- Basic and diluted EPS: ₹0.00
Balance Sheet Position (as at 30th September, 2026)
- Total assets: ₹499.53 lakhs (unchanged from 31st March, 2026)
- Equity share capital: ₹1704.55 lakhs (unchanged)
- Other equity: ₹(2195.73) lakhs (improved from ₹(2273.57) lakhs)
- Total equity: ₹(491.18) lakhs (improved from ₹(569.02) lakhs)
- Total liabilities: ₹1068.35 lakhs (slight decrease from ₹1068.55 lakhs)
- Non-current borrowings: ₹214.48 lakhs (decreased from ₹217.42 lakhs)
- Trade payables: ₹853.87 lakhs (increased from ₹847.37 lakhs)
Critical Operational Disclosures
1. The Company lost all its property, plant & equipment under SARFAESI Act, 2002, after being declared a Non-Performing Asset in FY 2019-20.
2. The going concern concept is completely vitiated with no hope for any restructuring plan.
3. The Company lost all key employees across finance, accounts, legal, production, and marketing functions due to closure of all business activities.
4. Accounts were prepared based on available information without confirmation of ledger accounts.
5. The Company operates in a single segment: Active Pharmaceutical Ingredient (API).
Cash Flow Statement
For the period ended 30th September, 2026:
- Net cash from operating activities: ₹2.94 lakhs
- Net cash from investing activities: ₹0.00
- Net cash from financing activities: ₹(2.94) lakhs (repayment of borrowings)
- Net change in cash: ₹0.00
- Cash and cash equivalents: ₹6.18 lakhs (unchanged)