Omkar Overseas Limited held a Board of Directors meeting on October 30, 2026, at its registered office in Ahmedabad. The meeting commenced at 12:00 PM and concluded at 2:45 PM.

The Board considered and approved the unaudited standalone financial results for the quarter and half year ended September 30, 2026, in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Highlights

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from operations: ₹0.00
  • Other income: ₹0.00
  • Total expenses: ₹3.39 lakh (Employee benefits: ₹2.40 lakh; Other expenses: ₹0.99 lakh)
  • Net loss: ₹3.39 lakh
  • Basic and diluted EPS: (₹0.07)

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from operations: ₹0.00
  • Other income: ₹0.00
  • Total expenses: ₹10.60 lakh (Employee benefits: ₹4.80 lakh; Other expenses: ₹5.80 lakh)
  • Net loss: ₹10.60 lakh
  • Basic and diluted EPS: (₹0.22)

Comparative Figures:

  • Q2 FY26 (September 30, 2025): Net loss of ₹2.67 lakh
  • H1 FY26 (September 30, 2025): Net loss of ₹9.05 lakh
  • Full Year FY26 (March 31, 2026): Net loss of ₹17.03 lakh

Balance Sheet Position (as of September 30, 2026)

  • Total assets: ₹13.90 lakh (Current assets: ₹13.90 lakh)
  • Cash and cash equivalents: ₹5.43 lakh
  • Other current assets: ₹8.47 lakh
  • Total equity: Negative ₹48.49 lakh (Equity share capital: ₹492.36 lakh; Other equity: Negative ₹540.85 lakh)
  • Non-current liabilities: ₹50.84 lakh (Borrowings)
  • Current liabilities: ₹11.55 lakh

Cash Flow Statement (H1 FY27)

  • Cash used in operating activities: ₹10.98 lakh
  • Net cash from financing activities: ₹11.73 lakh (Increase in long-term borrowings: ₹11.74 lakh)
  • Net increase in cash: ₹0.75 lakh
  • Opening cash balance (April 1, 2026): ₹4.68 lakh
  • Closing cash balance (September 30, 2026): ₹5.43 lakh

Additional Information

  • The trading window was closed from October 1, 2026, and will remain closed until 48 hours after the declaration of financial results, in compliance with SEBI (Prohibition of Insider Trading) Regulations.
  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors.
  • The statutory auditors, N.S. Nanavati & Co., conducted a limited review of the results and issued an unqualified report.
  • The company has no revenue from operations across all reported periods.
  • Paid-up equity share capital remained unchanged at ₹492.36 lakh (face value ₹10 per share).