Board Meeting Details

The Board of Directors meeting was held on Monday, August 10, 2026, at the company's registered office in Ahmedabad. The meeting commenced at 02:00 p.m. and concluded at 02:30 p.m.

Key Decisions and Approvals

1. Approval of Financial Results: The Board approved the unaudited Financial Results for the quarter ended June 30, 2026, prepared under Indian Accounting Standards (Ind AS).

2. Auditor's Review: The results were accompanied by a limited review report from the Statutory Auditor, M/s. H. S. Jani & Associates (FRN: 127515W), as required by Regulation 33 of SEBI LODR Regulations.

3. Compliance Note: The Board took note of compliances submitted to the stock exchange for the quarter ended June 30, 2026.

Financial Results (Quarter Ended June 30, 2026)

  • Revenue from Operations: ₹0.00
  • Other Income: ₹1.00
  • Total Income: ₹1.00
  • Total Expenses: ₹12.33
  • Employee Benefits Expenses: ₹3.36
  • Finance Costs: ₹0.08
  • Depreciation and Amortisation Expenses: ₹0.00
  • Other Expenses: ₹8.89
  • Loss from Operations Before Exceptional Items & Tax: ₹(12.33)
  • Exceptional Items: ₹0.00
  • Loss Before Tax: ₹(12.33)
  • Tax Expenses: ₹0.00
  • Current Tax: ₹0.00
  • Deferred Tax: ₹0.00
  • Net Loss for the Period: ₹(12.33)
  • Other Comprehensive Income: ₹0.00
  • Total Comprehensive Income for the Period: ₹(12.33)

Capital Structure

  • Paid-Up Equity Share Capital: ₹1,400.02 lakh (14,000,200 equity shares of ₹10 each)
  • Other Equity excluding revaluation reserve: Not quantified

Earnings Per Share (EPS)

  • Basic EPS (not annualized): ₹(0.09)
  • Diluted EPS (not annualized): ₹(0.09)

Comparative Figures

Quarter Ended June 30, 2025 (Unaudited)

  • Net Loss: ₹(9.48)
  • Basic & Diluted EPS: ₹(0.07)

Quarter Ended March 31, 2026 (Audited)

  • Net Loss: ₹(6.99)
  • Basic & Diluted EPS: ₹(0.05)

Year Ended March 31, 2026 (Audited)

  • Net Loss: ₹(29.22)
  • Basic & Diluted EPS: ₹(0.21)

Auditor's Limited Review Report

M/s. H. S. Jani & Associates, represented by CA Hersh Samir Jani (Mem. No.: 124104), issued a limited review report dated August 10, 2026. The report states that based on their review, nothing has come to their attention that causes them to believe that the financial results:

  • Have not disclosed the information required by 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.

Additional Notes from Financial Statements

1. Audit Committee and Board Approval: The results were reviewed by the Audit Committee and subsequently approved by the Board on August 10, 2026.

2. Investments in Associates: The company has substantial interest in two associated partnership firms. Consolidated financial statements are not prepared as there are no operations in these firms during the period, and no profit/loss is attributable to the company.

3. Segment Reporting: The company operates only in one segment - Infrastructure. There are no other primary reportable segments as per Ind AS 107.

4. Comparative Figures: Previous periods' figures have been re-grouped/re-classified where necessary for comparability.