The Board considered and approved the Un-Audited Standalone Financial Results of the Company for the quarter and half year ended September 30, 2026, along with the Limited Review Report thereon.

Financial Performance (Quarter Ended September 30, 2026)

  • Revenue from operations: ₹4.50 lakh
  • Other Income: ₹0.00
  • Total Income: ₹4.50 lakh
  • Expenses: ₹8.27 lakh, consisting of:
  • Purchase of stock-in-Trade: ₹3.80 lakh
  • Employee benefits expense: ₹0.25 lakh
  • Finance Costs: ₹0.40 lakh
  • Other expenses: ₹4.22 lakh
  • Profit before tax: ₹(3.77) lakh (loss)
  • Tax expense: ₹0.00
  • Profit (Loss) for the period: ₹(3.77) lakh (loss)
  • Earnings Per Share (Basic): ₹(0.06)
  • Earnings Per Share (Diluted): ₹(0.06)

Comparative Performance

Quarter Ended September 30, 2026 vs Quarter Ended June 30, 2026:

  • Both quarters showed similar losses: ₹(3.77) lakh vs ₹(3.45) lakh
  • Revenue was ₹4.50 lakh in Q2 vs ₹0.00 in Q1

Half Year Ended September 30, 2026:

  • Total Income: ₹4.50 lakh
  • Total Expenses: ₹11.72 lakh
  • Profit before tax: ₹(7.22) lakh (loss)
  • Profit (Loss) for the period: ₹(7.22) lakh (loss)
  • EPS (Basic): ₹(0.12)
  • EPS (Diluted): ₹(0.12)

Year Ended March 31, 2026 (Audited):

  • Total Income: ₹70.07 lakh
  • Profit before tax: ₹56.54 lakh
  • Profit for the period: ₹52.30 lakh
  • EPS (Basic): ₹0.88
  • EPS (Diluted): ₹0.88

Financial Position as at September 30, 2026

  • Total Assets: ₹88.69 lakh
  • Non-current Assets: ₹67.96 lakh (Investments)
  • Current Assets: ₹20.72 lakh (Cash and cash equivalent: ₹5.56 lakh, Other Current assets: ₹15.16 lakh)
  • Equity and Liabilities:
  • Total Equity: ₹(126.04) lakh (Equity share capital: ₹593.60 lakh, Other equity: ₹(719.64) lakh)
  • Current Liabilities: ₹214.73 lakh (Trade Payable: ₹15.42 lakh, Other Short term Loan: ₹181.55 lakh, Other current liabilities: ₹5.48 lakh, Provisions: ₹12.28 lakh)

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

  • Net Cash from operating activities: ₹4.52 lakh
  • Net Cash from investing activities: ₹0.00
  • Net Cash from finance activities: ₹0.00
  • Net Increase in Cash & cash equivalent: ₹4.52 lakh
  • Cash and cash equivalent opening balance: ₹1.04 lakh
  • Cash and cash equivalent closing balance: ₹5.56 lakh

Investor Complaints

  • No investor complaints were pending, received, or remained unresolved during the quarter ended September 30, 2026.

Notes to Financial Results

1. The statement was reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 06/11/2026.

2. The Company has adopted Indian Accounting Standard (Ind AS) from April 01, 2017.

3. The Company is engaged in trading activities and has only one reportable operating segment.

4. Previous period/year figures have been regrouped wherever necessary.

Limited Review Report

Lipika and Associates, Chartered Accountants (FRN: 145364W), issued a limited review report confirming that nothing has come to their attention that causes them to believe that the accompanying Statement of Unaudited financial results contains any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410.