Financial Results Overview
Half Year Ended 30th September 2026 (Unaudited):
- Revenue from Operations: ₹225.92 lakh (compared to ₹0.00 lakh in H1 FY26 and ₹0.00 lakh in FY26)
- Other Income: ₹3.48 lakh (compared to ₹0.43 lakh in FY26)
- Total Income: ₹229.40 lakh
- Total Expenses: ₹253.08 lakh
- Cost of Consumption: ₹224.68 lakh
- Employee Benefit Expenses: ₹6.87 lakh
- Finance Cost: ₹7.88 lakh
- Other Expenses: ₹13.65 lakh
- Loss Before Tax: ₹23.68 lakh (compared to ₹32.96 lakh loss in FY26)
- Tax Expense: ₹0.00 lakh
- Net Loss: ₹23.68 lakh (compared to ₹39.76 lakh loss in FY26)
- Basic and Diluted EPS: (₹0.39) per share
Balance Sheet Position (as at 30th September 2026)
Assets:
- Total Assets: ₹2464.59 lakh (compared to ₹1997.40 lakh as at 31st March 2026)
- Non-Current Assets: ₹6.86 lakh (Investments)
- Current Assets: ₹2457.74 lakh
- Trade Receivables: ₹1970.83 lakh (increased from ₹1830.41 lakh)
- Inventory: ₹126.43 lakh (new category)
- Cash and Bank Balances: ₹2.05 lakh
- Other Current Financial Assets: ₹358.42 lakh (increased from ₹158.42 lakh)
Liabilities and Equity:
- Share Capital: ₹605.00 lakh (unchanged)
- Other Equity: ₹1075.38 lakh (decreased from ₹1099.06 lakh)
- Total Equity: ₹1680.38 lakh
- Non-current Borrowings: ₹241.49 lakh (increased from ₹123.28 lakh)
- Trade Payables to MSME: ₹496.85 lakh (significantly increased from ₹129.51 lakh)
- Other Current Liabilities: ₹45.87 lakh
- Total Liabilities: ₹784.21 lakh
Cash Flow Statement
For period ended 30th September 2026:
- Cash Flow from Operating Activities: (₹121.35) lakh
- Cash Flow from Investing Activities: ₹3.48 lakh
- Cash Flow from Financing Activities: ₹118.21 lakh (from funds borrowed)
- Net Increase in Cash: ₹0.34 lakh
- Cash and Equivalents at end: ₹2.05 lakh
Auditor Review
Statutory Auditors M/s. Motilal & Associates LLP (Firm Registration No.: 106584W/W100751) submitted Limited Review Report with an unmodified opinion. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.
Approval and Dates
- Results reviewed by Audit Committee and approved by Board of Directors on 12th November 2026
- Limited review report dated 12th November 2026
- Financial results prepared in accordance with Indian Accounting Standard 34 "Interim Financial Reporting"
Additional Notes
- Previous period figures have been rearranged/regrouped where necessary
- All figures rounded off to nearest lakh rupees
- Unaudited Standalone Statement of Cash Flows attached as Annexure A
- The company was formerly known as Omnipotent Industries Private Limited