Financial Results Overview
Income Statement Highlights (₹ in Lakhs)
- Revenue from Operations: ₹0.00 (compared to ₹0.00 in H1 FY26 and ₹0.00 in FY26)
- Other Income: ₹0.00 (compared to ₹0.00 in H1 FY26 and ₹153.41 in FY26)
- Total Revenue: ₹0.00 (compared to ₹0.00 in H1 FY26 and ₹336.41 in FY26)
- Total Expenses: ₹7.59 (compared to ₹7.95 in H1 FY26 and ₹199.50 in FY26)
- Employee Benefits Expenses: ₹1.18
- Other Expenses: ₹6.41
- Loss before tax: ₹(7.99) (compared to ₹(7.95) in H1 FY26 and ₹169.91 in FY26)
- Tax Expense: ₹(0.008) deferred tax benefit
- Net Loss for the period: ₹(7.98) (compared to ₹(7.53) in H1 FY26 and ₹113.31 in FY26)
- Paid-up share capital: ₹685.00 (unchanged from previous periods)
- Earnings Per Share (Basic and Diluted): (₹0.12) (compared to (₹0.12) in H1 FY26 and ₹1.62 in FY26)
Balance Sheet Position as at 30th September, 2026 (₹ in Lakhs)
- Total Equity and Liabilities: ₹3,921.19 (compared to ₹3,840.95 as at 31.03.2026)
- Shareholder's Funds: ₹3,793.93 (₹685.00 share capital + ₹3,108.93 reserves)
- Non-Current Liabilities: ₹0.27
- Current Liabilities: ₹127.00
- Total Assets: ₹3,921.19
- Non-Current Assets: ₹2,380.84 (including Long Term Loans & Advances of ₹2,379.05)
- Current Assets: ₹1,540.35 (including Cash & Cash equivalents of ₹3.40 and Trade Receivables of ₹1,499.75)
Cash Flow Statement for H1 FY27 (₹ in Lakhs)
- Net cash flow from operating activities: ₹59.37
- Net cash flow from investing activities: ₹(60.00)
- Net cash flow from financing activities: ₹(0.00)
- Net increase in cash and cash equivalents: ₹(0.63)
- Cash and cash equivalents at beginning: ₹4.03
- Cash and cash equivalents at end: ₹3.40
Regulatory Compliance and Approvals
- The results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 14.11.2026
- Statutory Auditors M/s. Garima & Co., Chartered Accountants conducted a limited review and issued an unmodified opinion
- The company declared no investor complaints pending at the beginning of the quarter or unresolved as at 30.09.2026
- Segment reporting under AS-17 is not applicable as the company operates in only one segment (Trading of Precious and Non-Precious Metals)
Additional Notes
- Figures for the half year ended September 30, 2026 are balancing figures between audited full-year figures and published year-to-date figures
- Previous period figures have been regrouped/rearranged where considered necessary for comparability
- The company has no outstanding dues to micro enterprises or small enterprises
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