The Board considered and adopted the unaudited standalone financial results for the quarter ended 30th June 2026 (Q1 FY27).

The company also submitted a separate undertaking pursuant to Regulation 32(1) of SEBI LODR, confirming that it had not raised any money via public issue, right issue, preferential issue, or any other method during the quarter ended 30th June 2026. The Audit Committee of the company has taken this undertaking on record.

Financial Results (Standalone)

(All figures are in ₹ Lakhs)

Income Statement for Quarter Ended 30th June 2026 (Unaudited):

  • Revenue from Operations: ₹4.68
  • Other Income: ₹2.66
  • Total Income: ₹7.34

Expenses for Quarter Ended 30th June 2026 (Unaudited):

  • Employee benefits expenses: Not quantified in disclosure
  • Finance Cost: Not applicable/zero
  • Depreciation and amortisation expense: ₹0.45
  • Other Expenses: ₹5.85
  • Total Expenses: ₹6.30

Profit/(Loss):

  • Profit before exceptional items and tax: ₹1.04
  • Exceptional Items: ₹8.82 (This figure appears to be a carryover from the previous quarter's audited results and is not applicable to the current quarter's profit before tax)
  • Profit before tax: ₹1.04
  • Tax Expenses: Zero (Current Tax: Nil, Deferred Tax: Nil)
  • Profit for the period from continuing operations: ₹1.04
  • Profit/(Loss) from discontinued operations: Not applicable/zero
  • Profit for the Period: ₹1.04
  • Other Comprehensive Income: Not applicable/zero
  • Total comprehensive income for the period: ₹1.04

Earnings Per Share (EPS) for continuing operations (Face Value per Share: ₹10):

  • Basic EPS: ₹0.03
  • Diluted EPS: ₹0.03

Comparative Figures:

  • Quarter Ended 31st March 2026 (Audited): Net Loss of ₹(8.89) Lakhs; Basic & Diluted EPS of ₹(0.30)
  • Quarter Ended 30th June 2025 (Unaudited): Net Loss of ₹(4.08) Lakhs; Basic & Diluted EPS of ₹(0.14)
  • Year Ended 31st March 2026 (Audited): Net Loss of ₹(14.44) Lakhs; Basic & Diluted EPS of ₹(0.48)

Balance Sheet Items:

  • Equity Share Capital: ₹300.66 Lakhs (unchanged from previous periods)

Auditor's Review

The financial results were subjected to a limited review by the company's statutory auditors, R.K. Khandelwal & Co., Chartered Accountants (Firm Regn. No. 105054W). Partner Manish Kumar Garg (Membership No. 117966) issued the review report.

The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by the ICAI. Based on their review, nothing came to their attention that caused them to believe that the accompanying statement contained any material misstatement and that it has disclosed the information required by SEBI LODR regulations.

The financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standard (Ind AS) 34 prescribed under the Companies Act, 2013.

Additional Notes from Financial Statement

1. The results were reviewed by the Audit Committee and taken on record by the Board of Directors in their meeting held on 13/08/2026.

2. The company operates mainly in a single segment.

3. The figures for the previous periods have been rearranged where necessary to conform to the current period's classification.

4. The company does not have any lease contracts; hence, Ind AS 116 is not applicable.