Board Meeting Details

The meeting commenced at 4:00 PM and concluded at 4:30 PM on Thursday, 05th November, 2026.

Key Decisions and Approvals

1. Financial Results Approval: The Board considered and approved the Unaudited Financial Results for the Quarter and Half year ended 30th September, 2026 along with the Limited Review Report of the statutory auditors.

2. Internal Auditor Appointment: The Board appointed M/s. Abhishek Goyal & Associates Chartered Accountant, Bharatpur as Internal Auditor for FY 2026-27 with effect from 05th November, 2026. The term of appointment covers the audit of company records for the financial year ending 31st March 2027.

Financial Performance Highlights (Quarter Ended 30th September, 2026)

  • Revenue from Operations: ₹0.00 lakh (unchanged from Q2 FY26)
  • Other Income: ₹0.00 lakh (compared to ₹0.11 lakh in FY26)
  • Total Expenses: ₹6.92 lakh (increased from ₹4.90 lakh in Q2 FY25)
  • Operating and other expense: ₹5.85 lakh (vs ₹3.74 lakh YoY)
  • Communication Expense: ₹0.04 lakh (unchanged)
  • Depreciation Expense: ₹0.22 lakh (vs ₹0.31 lakh YoY)
  • Listing Fees: ₹0.82 lakh (vs ₹0.81 lakh YoY)
  • Net Loss: ₹6.92 lakh (increased from ₹4.90 lakh in Q2 FY25)
  • Earnings Per Share (Basic & Diluted): (₹0.49) per share (vs (₹0.35) per share YoY)

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

  • Revenue from Operations: ₹0.00 lakh (unchanged from H1 FY26)
  • Total Expenses: ₹15.05 lakh (increased from ₹10.17 lakh in H1 FY25)
  • Net Loss: ₹15.05 lakh (increased from ₹10.17 lakh in H1 FY25)
  • Earnings Per Share (Basic & Diluted): (₹1.07) per share (vs (₹0.73) per share YoY)

Capital Structure

  • Paid-up Equity Share Capital: ₹140.00 lakh (14,00,000 shares of ₹10 face value, unchanged)
  • Reserves and Surplus: (₹56.97) lakh as of 30-Sep-26 (deteriorated from (₹41.91) lakh as of 31-Mar-26)

Shareholding Pattern (as of 30th September, 2026)

  • Public Shareholding: 7,13,670 shares (50.98%)
  • Promoter and Promoter Group Shareholding: 6,86,337 shares (49.02%)
  • All promoter shares are non-encumbered (100% of promoter holding)
  • No shares pledged/encumbered

Asset and Liability Position (as of 30-Sep-26)

  • Total Assets: ₹109.95 lakh (decreased from ₹124.15 lakh as of 31-Mar-26)
  • Non-current Assets: ₹106.77 lakh (Fixed assets: ₹4.38 lakh, Other non-current assets: ₹102.39 lakh)
  • Current Assets: ₹3.18 lakh (Cash and Cash Equivalents)
  • Total Equity and Liabilities: ₹109.95 lakh
  • Equity: ₹140.00 lakh share capital
  • Reserves: (₹56.97) lakh
  • Non-current Liabilities: ₹23.20 lakh (Long-term Borrowings)
  • Current Liabilities: ₹3.72 lakh

Cash Flow Statement (Half Year Ended 30th September, 2026)

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

Auditor Review

RPMG & Associates Chartered Accountants (Firm Reg. No. 015428C) conducted a limited review of the financial results and issued a report stating that nothing has come to their attention that causes them to believe that the statement contains any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410.

Internal Auditor Profile

M/s. Abhishek Goyal & Associates is described as a detail-oriented Chartered Accountant firm with experience in internal audits, taxation, GST compliance, financial operations, reviewing financial records, evaluating internal controls, identifying risks, and ensuring statutory compliance requirements. No relationships between directors and the auditor were disclosed.