Key Financial Results

Quarterly Performance (Q2 FY27 vs Q2 FY26)

  • Revenue from Operations: ₹5.92 lakh (Unaudited) for Q2 September 2026 vs ₹8.80 lakh (Unaudited) for Q2 September 2025
  • Total Income: ₹5.92 lakh (Q2 FY27) vs ₹8.93 lakh (Q2 FY25)
  • Net Loss: ₹7.97 lakh (Q2 FY27) vs ₹13.22 lakh (Q2 FY25)
  • Basic EPS: (₹0.02) per share (Q2 FY27) vs (₹0.04) per share (Q2 FY25)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from Operations: ₹9.78 lakh (Unaudited) for H1 September 2026 vs ₹16.08 lakh (Unaudited) for H1 September 2025
  • Total Income: ₹9.78 lakh (H1 FY27) vs ₹16.21 lakh (H1 FY25)
  • Net Loss: ₹27.00 lakh (H1 FY27) vs ₹29.12 lakh (H1 FY25)
  • Basic EPS: (₹0.08) per share (H1 FY27) vs (₹0.08) per share (H1 FY25)

Annual Comparison (FY26 Audited)

  • Revenue from Operations: ₹26.28 lakh (FY26)
  • Other Income: ₹227.46 lakh (FY26)
  • Total Income: ₹253.75 lakh (FY26)
  • Net Profit: ₹92.21 lakh (FY26)
  • Basic EPS: ₹0.27 per share (FY26)

Balance Sheet Position (as at 30th September 2026)

Assets

  • Total Assets: ₹1,283.67 lakh (Unaudited) vs ₹1,278.53 lakh (Audited as at 31st March 2026)
  • Non-current Assets: ₹1,267.01 lakh (unchanged from previous period)
  • Property, Plant and Equipment: ₹2.46 lakh
  • Goodwill: ₹357.51 lakh
  • Other Intangible assets: ₹902.82 lakh
  • Financial Assets: ₹4.23 lakh
  • Current Assets: ₹16.66 lakh (vs ₹11.52 lakh previous)
  • Trade Receivables: ₹6.36 lakh (vs ₹2.55 lakh)
  • Cash and cash equivalents: ₹1.43 lakh (vs ₹2.94 lakh)
  • Other current assets: ₹7.35 lakh
  • Current Tax Assets: ₹1.52 lakh (vs ₹1.36 lakh)

Equity and Liabilities

  • Equity Share Capital: ₹3,470.01 lakh (unchanged)
  • Other Equity: (₹2,547.47) lakh (vs (₹2,520.47) lakh)
  • Total Equity: ₹922.54 lakh (vs ₹949.54 lakh)
  • Non-current Liabilities: ₹57.24 lakh (vs ₹0 previous)
  • Borrowings: ₹57.24 lakh
  • Current Liabilities: ₹303.89 lakh (vs ₹328.99 lakh)
  • Trade payables: ₹143.97 lakh (vs ₹158.77 lakh)
  • Other financial liabilities: ₹32.40 lakh (vs ₹34.41 lakh)

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

  • Cash from Operating Activities: Negative ₹43.65 lakh
  • Profit before tax: (₹27.00) lakh
  • Adjustments: ₹0.29 lakh (depreciation)
  • Changes in working capital: Negative ₹16.94 lakh
  • Cash from Investing Activities: ₹0
  • Cash from Financing Activities: Positive ₹42.14 lakh
  • Increase in long-term borrowing: ₹57.24 lakh
  • Interest & bank charges paid: (₹0.29) lakh
  • Decrease in short-term borrowing: (₹14.80) lakh
  • Net decrease in cash: (₹1.51) lakh
  • Cash at beginning: ₹2.94 lakh
  • Cash at end: ₹1.43 lakh

Regulatory and Governance Details

  • Board Meeting: Held on 13th November 2026 from 4:30 PM to 6:45 PM
  • Statutory Auditors: Gupta Raj & Co., Chartered Accountants (Firm No. 001687N)
  • Limited Review: Conducted by auditors for quarter ended 30th September 2026
  • Compliance: Prepared in accordance with Ind AS 34 and Regulation 33 of SEBI LODR

Additional Notes

  • The company has not carried on more than one activity, making Ind AS 108 - Operating Segment not applicable
  • Previous period figures have been regrouped/reclassified for comparability
  • Paid-up equity share capital remains constant at ₹3,470.01 lakh with face value of ₹10 per share
  • No exceptional items reported during the period
  • No tax expense recorded for current or deferred tax