Company Disclosure

Board Meeting Details

The Board of Directors meeting was held on Friday, 06th November 2026, commencing at 03:40 p.m. and concluding at 3:55 p.m., where the financial results were approved.

Financial Performance Highlights (Quarter Ended September 30, 2026)

  • Revenue from operations: ₹4.50 lakh
  • Total Income: ₹4.50 lakh (no other income)
  • Total Expenses: ₹8.27 lakh, consisting of:
  • Purchase of stock-in-trade: ₹3.80 lakh
  • Employee benefits expense: ₹0.25 lakh
  • Other expenses: ₹4.22 lakh
  • Profit before tax: Loss of ₹3.77 lakh
  • Net loss for the quarter: ₹3.77 lakh
  • Earnings Per Share (Basic & Diluted): Loss of ₹0.06 per share
  • Paid-up Equity Share Capital: ₹593.60 lakh (Face Value ₹10 per share)

Financial Performance Highlights (Half Year Ended September 30, 2026)

  • Revenue from operations: ₹4.50 lakh
  • Total Income: ₹4.50 lakh
  • Total Expenses: ₹11.72 lakh
  • Profit before tax: Loss of ₹7.22 lakh
  • Net loss for half year: ₹7.22 lakh
  • Earnings Per Share (Basic & Diluted): Loss of ₹0.12 per share

Comparative Performance

Quarter Comparison (Q2 FY27 vs Q2 FY26):

  • Revenue from operations: ₹4.50 lakh vs not available
  • Net loss: ₹3.77 lakh vs ₹2.39 lakh loss
  • EPS: Loss of ₹0.06 vs loss of ₹0.04

Half Year Comparison (H1 FY27 vs H1 FY26):

  • Total Income: ₹4.50 lakh vs ₹32.55 lakh
  • Net result: Loss of ₹7.22 lakh vs profit of ₹25.69 lakh
  • EPS: Loss of ₹0.12 vs profit of ₹0.43

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹88.69 lakh
  • Non-current assets: ₹67.96 lakh (investments only)
  • Current assets: ₹20.72 lakh (cash: ₹5.56 lakh, other current assets: ₹15.16 lakh)
  • Total Equity: Negative ₹126.04 lakh
  • Equity share capital: ₹593.60 lakh
  • Other equity: Negative ₹719.64 lakh
  • Total Liabilities: ₹214.73 lakh
  • Trade payables: ₹15.42 lakh
  • Other short term loans: ₹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: Nil
  • Net cash from financing activities: Nil
  • Net increase in cash: ₹4.52 lakh
  • Cash opening balance: ₹1.04 lakh
  • Cash closing balance: ₹5.56 lakh

Investor Complaints

No investor complaints were reported for the quarter ended September 30, 2026:

  • Pending at beginning: NIL
  • Received during quarter: NIL
  • Disposed during quarter: NIL
  • Remaining unresolved: NIL

Auditor's Limited Review Report

Lipika and Associates (FRN: 145364W) issued a limited review report stating:

  • Financial results prepared in accordance with Ind AS 34
  • Review conducted under SRE 2410 standards
  • No material misstatements identified in the financial results
  • Report signed by Jayesh R Shah (Partner, M. No. 173963)
  • Dated: November 06, 2026

Additional Notes

  • The company has adopted Indian Accounting Standards (Ind AS) from April 01, 2017
  • The company is engaged in trading activities with only one reportable operating segment
  • Previous period figures have been regrouped where necessary for accurate comparison