Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations 30 and 33
Audit Opinion:
Clean - Limited Review Report with no modifications or qualifications
Key Financial Highlights [Rs. In Lakhs]:
Standalone Results:
Revenue from Operations: Q2 FY27: ₹8,123.14 (vs Q2 FY26: ₹3,902.00, +108% YoY); H1 FY27: ₹12,871.11 (vs H1 FY26: ₹6,856.05, +88% YoY)
Total Income: Q2 FY27: ₹8,237.79; H1 FY27: ₹13,134.29
Net Profit: Q2 FY27: ₹474.24 (vs Q2 FY26: ₹147.98, +220% YoY); H1 FY27: ₹882.96 (vs H1 FY26: ₹243.64, +262% YoY)
EPS (Basic): Q2 FY27: ₹2.96; H1 FY27: ₹5.51
Other Equity: ₹10,176.80 (vs March 2026: ₹9,297.83)
Cash and Cash Equivalents: ₹542.67 (vs March 2026: ₹250.84)
Debt: Short-term borrowings: ₹2,777.92; Long-term borrowings: ₹540.00; Total: ₹3,317.92
Consolidated Results:
Revenue from Operations: Q2 FY27: ₹12,959.85 (vs Q2 FY26: ₹3,906.02, +232% YoY); H1 FY27: ₹18,043.67 (vs H1 FY26: ₹6,859.80, +163% YoY)
Total Income: Q2 FY27: ₹13,074.72; H1 FY27: ₹18,228.59
Net Profit: Q2 FY27: ₹925.61 (vs Q2 FY26: ₹142.03, +552% YoY); H1 FY27: ₹1,287.28 (vs H1 FY26: ₹225.58, +471% YoY)
- Attributable to Owners: Q2 FY27: ₹769.58; H1 FY27: ₹1,150.30
- Attributable to Non-controlling Interest: Q2 FY27: ₹153.53; H1 FY27: ₹136.98
EPS (Basic): Q2 FY27: ₹5.78; H1 FY27: ₹8.04
Other Equity: ₹10,102.81 (vs March 2026: ₹8,956.50)
Cash and Cash Equivalents: ₹974.84 (vs March 2026: ₹271.79)
Debt: Short-term borrowings: ₹2,847.92; Long-term borrowings: ₹540.00; Total: ₹3,387.92
Segment-wise Performance:
Segment information as per Ind AS 108 is not applicable.
Corporate Actions:
Dividend declarations: Not Specified
Share split/bonus/buyback: Not Specified
Capital raising: Allotment of 160,300 equity shares of ₹10 each pursuant to conversion of warrants at an exercise price of ₹197 per warrant, aggregating to ₹3,15,79,100. Details of allottees provided in Annexure A.
Other Significant Information:
The company incorporated a Wholly Owned Subsidiary in Hong Kong on September 23, 2026, with issued share capital of 50,000 ordinary shares of HKD 1 each (HKD 50,000) for trading of Information Technology products.
Technofy Digital Private Limited (wholly owned subsidiary) financial statements prepared on assumption that it is 'not a going concern' but management believes existing investment and loans would be recovered upon liquidating assets.
Entities included in consolidation: Panache Newage Technology Private Limited, Technofy Digital Private Limited, AIR Digilife Private Limited, and associate CADCORD Technologies Private Limited.
Exceptional items: None in current period (vs FY26: ₹346.41 lakhs exceptional loss)
Change in accounting policy: Not Specified
Forward-looking guidance: Not Specified