Summary of Key Information:

Reporting Period: Quarter and Half Year ended September 30, 2026

Nature of Filing / Announcement: Submission of Unaudited Financial Results under SEBI LODR Regulations

Audit Opinion:

Clean Limited Review Report - No modifications to conclusion

Key Financial Highlights [Amount in INR Lakhs]:

Standalone Results:

Revenue from Operations: ₹0.00 (No revenue generated in current quarter, previous quarter, or corresponding periods)

Total Income: ₹0.18 (Q2 FY27), consisting entirely of Other Income

Net Profit: Loss of ₹96.64 (Q2 FY27), Loss of ₹36.07 (Q1 FY27), Loss of ₹51.79 (Q2 FY26)

EPS: (₹0.47) basic and diluted for Q2 FY27

Other Equity: Negative ₹318.04 as at September 30, 2026 (vs Negative ₹185.33 as at March 31, 2026)

Cash and Cash Equivalents: ₹23.56 as at September 30, 2026 (vs ₹38.14 as at March 31, 2026)

Debt: Current borrowings ₹38.17, No non-current borrowings

Half Year Performance:

Net Loss: ₹132.71 (H1 FY27) vs ₹92.77 (H1 FY26) - 43% increase in losses

Total Income: ₹0.18 (H1 FY27) vs ₹8.57 (H1 FY26)

Expense Breakdown [Q2 FY27]:

Employee benefits expense: ₹0.84

Finance costs: ₹50.72 (interest on unsecured loans)

Depreciation and amortization: ₹21.97

Other expenses: ₹23.30

Assets and Liabilities Position:

Total Assets: ₹4,473.06 as at September 30, 2026 (vs ₹4,564.88 as at March 31, 2026)

Property, Plant and Equipment: ₹1,862.73

Capital work-in-progress: ₹20.17

Deferred tax assets: ₹612.53

Other non-current assets: ₹775.25

Financial liabilities - Other financial liabilities: ₹2,053.49 (non-current)

Cash Flow Statement [H1 FY27]:

Net cash from operating activities: ₹32.12 (positive)

Net cash from investing activities: ₹565.00 (primarily ₹610.16 advance received against sale of property)

Net cash used in financing activities: ₹(611.71) (repayment of borrowings and funding from Resolution Applicant)

Net decrease in cash: ₹(14.58)

Corporate Actions:

No dividends, share splits, bonus issues, buybacks, or capital raising activities announced.

Other Significant Information:

Business falls within a single segment (chemicals) - no segment reporting required

No exceptional or extraordinary items during the period

No change in accounting policies

Paid-up equity share capital remains unchanged at ₹2,057.80 lakhs (face value ₹10 each)