Key Financial Results

Quarterly Performance (Q2 FY27 vs Q2 FY26):

  • Revenue from Operations: ₹0.00 lakh (consistent with previous period)
  • Other Income: ₹0.00 lakh (vs ₹0.00 lakh in Q2 FY26)
  • Total Income: ₹0.00 lakh
  • Total Expenses: ₹6.92 lakh (vs ₹4.90 lakh in Q2 FY26)
  • Operating and other expense: ₹5.85 lakh (vs ₹3.74 lakh)
  • Communication Expense: ₹0.04 lakh (consistent)
  • Depreciation Expense: ₹0.22 lakh (vs ₹0.31 lakh)
  • Listing Fees: ₹0.82 lakh (vs ₹0.81 lakh)
  • Net Loss before tax: ₹(6.92) lakh (vs ₹(4.90) lakh)
  • Tax Expense: ₹0.00 lakh
  • Net Loss after tax: ₹(6.92) lakh (vs ₹(4.90) lakh)
  • Basic EPS: ₹(0.49) (vs ₹(0.35))
  • Diluted EPS: ₹(0.49) (vs ₹(0.35))

Half-Year Performance (H1 FY27 vs H1 FY26):

  • Revenue from Operations: ₹0.00 lakh
  • Other Income: ₹0.00 lakh (vs ₹0.00 lakh)
  • Total Expenses: ₹15.05 lakh (vs ₹10.17 lakh)
  • Net Loss: ₹(15.05) lakh (vs ₹(10.17) lakh)
  • Basic EPS: ₹(1.07) (vs ₹(0.73))
  • Diluted EPS: ₹(1.07) (vs ₹(0.73))

Capital Structure

  • Paid-up equity share capital: ₹140.00 lakh (consistent, face value ₹10)
  • Reserves excluding Revaluation Reserves: ₹(56.97) lakh (vs ₹(41.91) lakh as of 31-Mar-2026)

Shareholding Pattern (as of 30-Sep-2026)

  • Public Shareholding: 713,670 shares (50.98%)
  • Promoter and Promoter Group Shareholding: 686,337 shares (49.02%)
  • 100% of promoter shares are non-encumbered
  • No shares pledged/encumbered

Assets and Liabilities Position (as of 30-Sep-2026)

Assets:

  • Non-current Assets: ₹106.77 lakh
  • Fixed Assets (Tangible): ₹4.38 lakh
  • Other non-current assets: ₹102.39 lakh
  • Current Assets: ₹3.18 lakh
  • Cash and Cash Equivalents: ₹3.18 lakh
  • Total Assets: ₹109.95 lakh

Liabilities and Equity:

  • Equity: ₹140.00 lakh
  • Reserves and Surplus: ₹(56.97) lakh
  • Non-current Liabilities: ₹23.20 lakh (Long-term Borrowings)
  • Current Liabilities: ₹3.72 lakh
  • Total Equity and Liabilities: ₹109.95 lakh

Cash Flow Statement (H1 FY27)

  • Cash from Operating Activities: ₹1.04 lakh
  • Cash from Investing Activities: ₹0.00 lakh
  • Cash from Financing Activities: ₹(0.03) lakh
  • Net Increase in Cash: ₹1.01 lakh
  • Cash at beginning of period: ₹2.47 lakh
  • Cash at end of period: ₹3.18 lakh

Additional Information

  • The company has no reportable segments as per IND AS 108
  • No investor complaints were received or pending during the quarter
  • Figures for previous periods have been regrouped and recast where necessary
  • The financial results were subject to limited review by statutory auditors RPMG & Associates

Auditor's Limited Review Report

RPMG & Associates (Firm Reg. No. 015428C) issued a limited review report stating that nothing has come to their attention that causes them to believe that the financial results:

  • Are not prepared in accordance with recognition and measurement principles of applicable Indian Accounting Standards
  • Do not disclose information required under Regulation 33 of SEBI LODR Regulations
  • Contain any material misstatement

The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.