Key Financial Figures (₹ in Lakh)

Quarter Ended 30.09.2026 (Unaudited):

  • Total Income: ₹0.42
  • Total Expenses: ₹6.51
  • Loss before tax: (₹6.09)
  • Tax expense: ₹0.00
  • Loss after tax: (₹6.09)
  • Other Comprehensive Income: (₹0.06)
  • Total Comprehensive Income: (₹6.15)
  • Basic & Diluted EPS: (₹3.05)

Quarter Ended 30.06.2026 (Unaudited):

  • Loss after tax: (₹2.59)
  • Basic & Diluted EPS: (₹1.30)

Quarter Ended 30.09.2025 (Unaudited):

  • Loss after tax: (₹4.24)
  • Basic & Diluted EPS: (₹2.12)

Half Year Ended 30.09.2026 (Unaudited):

  • Total Income: ₹2.71
  • Total Expenses: ₹11.39
  • Loss before tax: (₹8.68)
  • Loss after tax: (₹8.68)
  • Other Comprehensive Income: (₹0.06)
  • Total Comprehensive Income: (₹8.74)
  • Basic & Diluted EPS: (₹4.34)

Half Year Ended 30.09.2025 (Unaudited):

  • Loss after tax: (₹7.88)
  • Basic & Diluted EPS: (₹3.94)

Year Ended 31.03.2026 (Audited):

  • Loss after tax: (₹18.28)
  • Other Comprehensive Income: ₹160.56
  • Total Comprehensive Income: ₹142.28
  • Basic & Diluted EPS: (₹9.14)

Capital Structure

Paid-up share capital remained constant at ₹20.00 lakh (200,000 equity shares of ₹10 each, fully paid) across all reported periods.

Statement of Assets & Liabilities (as at 30.09.2026)

  • Total Assets: ₹33.67 lakh (Previous: ₹217.26 lakh as at 31.03.2026)
  • Non-current assets: ₹3.00 lakh
  • Current assets: ₹30.67 lakh (including Investments ₹22.29 lakh, Cash & cash equivalents ₹2.99 lakh)
  • Total Equity & Liabilities: ₹33.67 lakh
  • Shareholder's Funds: ₹29.69 lakh (Equity share capital ₹20.00 lakh, Other equity ₹9.69 lakh)
  • Non-current liabilities: ₹2.59 lakh
  • Current liabilities: ₹1.39 lakh

Cash Flow Statement (Half Year Ended 30.09.2026)

  • Net cash used in operating activities: (₹13.26) lakh
  • Net cash used in investing activities: (₹19.58) lakh
  • Cash flow from financing activities: Dividend paid (₹174.00) lakh
  • Net decrease in cash and cash equivalents: (₹206.84) lakh
  • Cash and cash equivalents at period end: ₹2.99 lakh (Previous: ₹209.83 lakh)

Significant Notes

1. The financial results were reviewed by the statutory auditors, Manek and Associates, who issued a limited review report with no material misstatements noted.

2. The company has no reportable segments as per Ind AS 108.

3. On 18th September 2026, the company intimated BSE about the proposed sale of 1,47,043 shares (73.52% of total) by existing promoters and promoters group to a proposed acquirer.

4. The Board also proposed a preferential issue to the acquirer and other investors on 18th September 2026, subject to member approval.

5. The acquirer made a public announcement on 18th September 2026 and a detailed public statement on 22nd September 2026 for an open offer under SEBI SAST Regulations, 2011.

6. SEBI approval and other required approvals are awaited for these transactions.

7. The company stated that these transactions have no impact on the financial results for the quarter and half year ended 30th September 2026.