Omnipotent Industries H1 FY27 Net Loss of ₹23.68 Lakh

The Board meeting commenced at 5:00 PM and concluded at 5:45 PM on November 12, 2026.

1. Approval of Financial Results

The financial results were reviewed by the Audit Committee and approved by the Board of Directors.
The Limited Review Report by statutory auditors M/s. Motilal & Associates LLP contained an unmodified opinion.

2. Resignation of Company Secretary

Mr. Himesh Solanki (Membership No. A80812) resigned as Company Secretary and Compliance Officer of the Company.
The resignation is effective from the close of business hours on November 12, 2026.
Reason for resignation: "For pursuing better career opportunity."

Income Statement (₹ in Lakhs)

Revenue from Operations: ₹225.92 (compared to ₹0.00 in H1 FY26 and ₹0.00 in FY26)
Other Income: ₹3.48 (compared to ₹0.00 in H1 FY26 and ₹0.43 in FY26)
Total Income: ₹229.40
Total Expenses: ₹253.08 (including Cost of Consumption ₹224.68, Employee Benefits ₹6.87, Finance Cost ₹7.88, Other Expenses ₹13.65)
Loss before tax: ₹(23.68) (compared to ₹(6.80) in H1 FY26 and ₹(39.76) in FY26)
Tax Expense: ₹0.00
Net Loss for the period: ₹(23.68)
Earnings per share (Basic and Diluted): ₹(0.39)

Balance Sheet Position (as of September 30, 2026)

Total Assets: ₹2,464.59 lakhs (compared to ₹1,997.40 lakhs as of March 31, 2026)
Current Assets: ₹2,457.74 lakhs (including Trade Receivables ₹1,970.83, Inventory ₹126.43, Cash and Bank Balances ₹2.05)
Non-Current Assets: ₹6.86 lakhs (Investments)
Equity: ₹1,680.38 lakhs (Share Capital ₹605.00, Other Equity ₹1,075.38)
Liabilities: ₹784.21 lakhs (Non-current Borrowings ₹241.49, Trade Payables due to MSME ₹496.85, Other Current Liabilities ₹45.87)

Cash Flow Statement (Half Year Ended September 30, 2026)

Net cash used in Operating Activities: ₹(121.35) lakhs
Net cash from Investing Activities: ₹3.48 lakhs
Net cash from Financing Activities: ₹118.21 lakhs (primarily from funds borrowed)
Net increase in cash and equivalents: ₹0.34 lakhs
Cash and equivalents at period end: ₹2.05 lakhs