Financial Results (Rupees in Lakhs)

Quarterly Performance (Unaudited)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹6.67
  • Other Income: ₹0.01
  • Total Income: ₹6.68
  • Total Expenses: ₹15.88
  • Profit before tax: (₹9.20) [Loss]
  • Tax Expense: (₹0.02) [Deferred Tax]
  • Profit/(Loss) for the period: (₹9.18) [Loss]
  • Total Comprehensive Income for the period: (₹9.18) [Loss]
  • Basic Earnings per equity share: (₹0.04)
  • Diluted Earnings per equity share: (₹0.04)

Quarter Ended June 30, 2026:

  • Profit/(Loss) for the period: (₹8.45) [Loss]
  • Total Comprehensive Income for the period: (₹8.43) [Loss]
  • Basic Earnings per equity share: (₹0.04)
  • Diluted Earnings per equity share: (₹0.04)

Quarter Ended September 30, 2025:

  • Profit/(Loss) for the period: (₹37.84) [Loss]
  • Total Comprehensive Income for the period: (₹37.84) [Loss]
  • Basic Earnings per equity share: (₹0.16)
  • Diluted Earnings per equity share: (₹0.16)

Half Yearly Performance (Unaudited)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹7.74
  • Other Income: ₹0.02
  • Total Income: ₹7.76
  • Profit before tax: (₹17.65) [Loss]
  • Tax Expense: (₹0.02) [Deferred Tax]
  • Profit/(Loss) for the period: (₹17.63) [Loss]
  • Total Comprehensive Income for the period: (₹17.63) [Loss]
  • Basic Earnings per equity share: (₹0.08)
  • Diluted Earnings per equity share: (₹0.08)

Half Year Ended September 30, 2025:

  • Profit/(Loss) for the period: (₹73.88) [Loss]
  • Total Comprehensive Income for the period: (₹73.88) [Loss]
  • Basic Earnings per equity share: (₹0.32)
  • Diluted Earnings per equity share: (₹0.32)

Annual Performance (Audited)

Year Ended March 31, 2026:

  • Profit/(Loss) for the period: (₹106.93) [Loss]
  • Total Comprehensive Income for the period: (₹106.80) [Loss]
  • Basic Earnings per equity share: (₹0.46)
  • Diluted Earnings per equity share: (₹0.46)

Statement of Assets & Liabilities (Rupees in Lakhs)

As at September 30, 2026 (Unaudited) vs March 31, 2026 (Audited):

  • Total Assets: ₹709.92 (Sep-26) vs ₹730.81 (Mar-26)
  • Non-Current Assets: ₹667.55 vs ₹674.74
  • Property, Plant & Equipment: ₹70.34 vs ₹67.55
  • Financial Assets - Loans: ₹500.70 vs ₹500.70
  • Other Non-Current Assets: ₹96.49 vs ₹106.49
  • Deferred Tax Asset: ₹0.02 vs ₹0.00
  • Current Assets: ₹42.37 vs ₹56.07
  • Inventories: ₹0.35 vs ₹0.00
  • Trade Receivables: ₹2.75 vs ₹1.60
  • Cash and Cash Equivalents: ₹11.06 vs ₹24.81
  • Other Financial Assets: ₹9.67 vs ₹14.17
  • Current Income Tax Assets: ₹3.57 vs ₹3.57
  • Other Current Assets: ₹14.97 vs ₹11.92
  • Total Equity and Liabilities: ₹709.92 vs ₹730.81
  • Equity: ₹595.57 vs ₹613.19
  • Equity Share Capital: ₹578.95 vs ₹578.95 [Face Value ₹250/- each]
  • Other Equity - Reserve & Surplus: ₹16.61 vs ₹34.24
  • Non-Current Liabilities: ₹27.76 vs ₹23.44
  • Long term Borrowings: ₹27.75 vs ₹21.00
  • Provisions: ₹0.01 vs ₹2.44
  • Current Liabilities: ₹86.61 vs ₹94.19
  • Borrowings: ₹50.95 vs ₹60.43
  • Trade Payables: ₹28.50 vs ₹28.50
  • Other Current Liabilities: ₹0.40 vs ₹2.43
  • Provisions: ₹1.80 vs ₹0.06

Cash Flow Statement (Rupees in Lakhs)

For the Period Ended September 30, 2026 (Unaudited) vs March 31, 2026 (Audited):

  • Net Cash Flow from Operating Activities: (₹13.53) vs (₹42.15)
  • Net Cash Flow from Investing Activities: ₹3.14 vs ₹4.51
  • Net Cash Flow from Financing Activities: (₹3.37) vs ₹13.57
  • Net increase in Cash & Cash equivalents: (₹13.76) vs (₹23.67)
  • Closing Balance of Cash & Cash Equivalents: ₹11.06 vs ₹24.81

Segment Information (Rupees in Lakhs)

Quarter Ended September 30, 2026:

  • Segment Revenue:
  • Professional Income: ₹3.00
  • Trading Income: ₹3.67
  • Unallocated Income: ₹0.02
  • Total Revenue from operation: ₹6.69
  • Net sales/Income From Operations: ₹6.69

Half Year Ended September 30, 2026:

  • Segment Revenue:
  • Professional Income: ₹3.00
  • Trading Income: ₹4.74
  • Unallocated Income: ₹0.03
  • Total Revenue from operation: ₹7.77
  • Net sales/Income From Operations: ₹7.77

Additional Information

  • The results were reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 12th November 2026.
  • The financial results have been prepared in accordance with the Indian Accounting Standards ("Ind AS") as prescribed under section 133 of the Companies Act, 2013.
  • Previous period/year figures have been regrouped/re-arranged, wherever necessary.
  • The results for the Second quarter ended on 30th Sep, 2026 are also available on the company's website.
  • The assets and liabilities of the Company are used interchangeably amongst segments. Allocation of such assets and liabilities is not practicable.