Financial Performance Highlights

Quarter Ended 30th September, 2026:

  • Total Income: ₹94.65 lacs (entirely from Other Income, with zero Revenue from Operations)
  • Total Expenses: ₹109.35 lacs
  • Loss before exceptional items and tax: ₹(14.70) lacs
  • Loss before tax: ₹(14.70) lacs
  • Tax expense: Nil
  • Loss for the quarter: ₹(14.70) lacs
  • Total Comprehensive Income for the quarter: ₹(14.70) lacs
  • Basic Earnings Per Share: ₹(0.15)
  • Diluted Earnings Per Share: ₹(0.15)

Comparative Performance:

  • Previous quarter (30th June, 2026): Loss of ₹(1.32) lacs
  • Same quarter previous year (30th September, 2025): Loss of ₹(8.78) lacs
  • Full year ended 31st March, 2026: Loss of ₹(388.19) lacs

Financial Position as at 30th September, 2026

Assets:

  • Total Assets: ₹501.78 lacs
  • Non-current assets: ₹22.63 lacs (Property, Plant and Equipment: ₹10.56 lacs; Deferred tax assets: ₹12.07 lacs)
  • Current assets: ₹479.15 lacs (Cash and cash equivalents: ₹439.41 lacs; Other current assets: ₹27.32 lacs; Inventories: ₹12.42 lacs)

Liabilities and Equity:

  • Equity Share Capital: ₹1,007.50 lacs
  • Other Equity: ₹(551.03) lacs (negative)
  • Total Equity: ₹456.47 lacs
  • Current Liabilities: ₹45.31 lacs (Trade payables: ₹25.00 lacs; Other financial liabilities: ₹2.05 lacs; Current tax liabilities: ₹18.25 lacs)
  • Non-current Liabilities: Nil

Cash Flow Statement

For the period ended 30th September, 2026:

  • Cash flows from operating activities: ₹24.93 lacs generated
  • Cash flows from investing activities: Nil
  • Cash flows from financing activities: Nil
  • Net increase in cash and cash equivalents: ₹24.93 lacs
  • Cash and cash equivalents at beginning: ₹2.38 lacs
  • Cash and cash equivalents at end: ₹27.32 lacs

Key Changes in Financial Position

Compared to 31st March, 2026:

  • Total assets increased from ₹478.10 lacs to ₹501.78 lacs
  • Cash and cash equivalents decreased from ₹440.66 lacs to ₹439.41 lacs
  • Other current assets increased from ₹2.38 lacs to ₹27.32 lacs
  • Trade payables increased from Nil to ₹25.00 lacs
  • Current tax liabilities increased from ₹1.04 lacs to ₹18.25 lacs

Audit Review

Gupta Raj & Co., Chartered Accountants (Firm No. 001687N) issued a limited review report stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.