Board Meeting Details

The Board of Directors meeting was held on Friday, 13th November 2026, commencing at 12:30 PM and concluding at 1:00 PM. The meeting considered and approved the Unaudited (Standalone) Financial Results for the second quarter and half year ended September 30th, 2026, in consultation with the Audit Committee members.

Financial Results Overview (₹ in Lakhs, except per share data)

Quarterly Performance (Q2 FY27: July 1, 2026 - September 30, 2026)

  • Revenue From Operations: ₹0.00
  • Other Income: ₹0.00
  • Total Income: ₹0.00
  • Total Expenses: ₹3.87
  • Employee benefit expense: ₹1.08
  • Finance Costs: ₹0.00
  • Depreciation and amortization expense: ₹0.06
  • Other Expenses: ₹2.73
  • Profit/(Loss) before tax: (₹3.87)
  • Profit/(Loss) for the period: (₹3.87)
  • Earnings per share (Basic & Diluted): (₹0.04)

Half Yearly Performance (H1 FY27: April 1, 2026 - September 30, 2026)

  • Revenue From Operations: ₹0.00
  • Other Income: ₹0.00
  • Total Income: ₹0.00
  • Total Expenses: ₹9.56
  • Employee benefit expense: ₹2.52
  • Finance Costs: ₹0.00
  • Depreciation and amortization expense: ₹0.06
  • Other Expenses: ₹6.98
  • Profit/(Loss) before tax: (₹9.56)
  • Profit/(Loss) for the period: (₹9.56)
  • Earnings per share (Basic & Diluted): (₹0.09)

Comparative Figures (H1 FY26: April 1, 2025 - September 30, 2025)

  • Profit/(Loss) for the period: (₹6.35)
  • Earnings per share (Basic & Diluted): (₹0.06)

Full Year Reference (FY26: April 1, 2025 - March 31, 2026)

  • Profit/(Loss) for the period: (₹20.11)
  • Earnings per share (Basic & Diluted): (₹0.18)

Capital Structure

  • Paid-up equity share capital: ₹1,087.46 lakh
  • Face value per share: ₹10.00
  • Number of shares outstanding: 108,746,000 shares (calculated)

Balance Sheet Position (as at September 30, 2026)

Assets (₹ in Lakhs)

  • Total Assets: ₹0.87
  • Non-current assets: ₹0.47
  • Property, plant and equipment: ₹0.25
  • Other intangible assets: ₹0.22
  • Current assets: ₹0.41
  • Cash and cash equivalents: ₹0.02
  • Other bank balances: ₹0.38
  • Other current assets: ₹0.00

Equity and Liabilities (₹ in Lakhs)

  • Total Equity: (₹50.22)
  • Equity share capital: ₹1,087.46
  • Other equity: ₹343.99
  • Reserves & Surplus: (₹1,481.68)
  • Total Liabilities: ₹51.09
  • Current liabilities: ₹51.09
  • Other financial liabilities: ₹47.47
  • Trade payables: ₹0.78
  • Provisions: ₹2.84

Cash Flow Statement (H1 FY27)

  • Net cash used in operating activities: (₹10.00)
  • Net cash flow from investing activities: (₹0.53)
  • Net cash flow from financing activities: ₹10.73
  • Net increase in cash and cash equivalents: ₹0.20
  • Cash and cash equivalents at beginning: ₹0.20
  • Cash and cash equivalents at end: ₹0.40

Auditor Review

Purushottam Khandelwal & Co., Chartered Accountants conducted a limited review of the financial results as per Regulation 33 of SEBI Listing Regulations. Their review report dated November 13, 2026, states that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.

Compliance Certification

Management certification pursuant to Regulation 33(2)(a) of SEBI Listing Regulations confirming that the financial results do not contain any false or misleading statements or figures and do not omit any material fact.