Financial Results Overview

Reporting Period: Half yearly ended September 30, 2026

Currency: INR

Rounding Level: Lakhs

Nature: Standalone, Unaudited

Board Meeting Date: November 12, 2026

Prior Intimation Date: October 28, 2026

Income Statement Details

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹0.000
  • Other income: ₹0.000
  • Total income: ₹0.000
  • Finance costs: ₹0.040
  • Depreciation and amortization: ₹0.020
  • Other expenses: ₹9.890 (including Salary & Wages ₹0.000, Travelling ₹5.210, Legal & Professional ₹0.000, Bank Charges ₹0.000, Misc. Expenses ₹0.100, Misc. Expenses Written off ₹1.680)
  • Total expenses: ₹9.930
  • Total profit before exceptional items and tax: ₹-9.930
  • Exceptional items: ₹-540.720
  • Total profit before tax: ₹-550.650
  • Tax expense: ₹0.000
  • Net profit/loss for the period: ₹-550.650

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹0.100
  • Other income: ₹0.100
  • Total income: ₹0.200
  • Finance costs: ₹0.080
  • Depreciation and amortization: ₹0.080
  • Other expenses: ₹11.870
  • Total expenses: ₹11.950
  • Total profit before exceptional items and tax: ₹-11.850
  • Exceptional items: ₹-540.720
  • Total profit before tax: ₹-552.570
  • Tax expense: ₹14.990
  • Net profit/loss for the period: ₹-567.560

Comparative Period Results

Previous Quarter (June 30, 2026): Net loss of ₹-1.920

Corresponding Quarter Previous Year (September 30, 2025): Net profit of ₹5.260

Corresponding Half Year Previous Year (September 30, 2025): Net loss of ₹-6.920

Previous Accounting Year (March 31, 2026): Net loss of ₹-14.390

Balance Sheet Position (as of September 30, 2026)

Equity:

  • Equity share capital: ₹360.44
  • Other equity: ₹-208.85
  • Total equity: ₹151.59

Liabilities:

  • Non-current liabilities: ₹118.46 (Deferred tax liabilities)
  • Current liabilities: ₹1.25 (Provisions)
  • Borrowings, current: ₹29.00
  • Total liabilities: ₹148.71

Assets:

  • Property, plant and equipment: ₹0.19
  • Capital work-in-progress: ₹0.00
  • Cash and cash equivalents: ₹4.69
  • Bank balance other than cash: ₹1.64
  • Loans, current: ₹293.78
  • Total current financial assets: ₹300.11
  • Total assets: ₹300.30

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

  • Profit before tax: ₹-552.57
  • Net cash flows from operating activities: ₹-540.140
  • Cash receipts from repayment of advances and loans: ₹488.000
  • Cash receipts from future contracts: ₹21.000
  • Net cash flows from investing activities: ₹509.000
  • Proceeds from borrowings: ₹29.000
  • Net cash flows from financing activities: ₹29.000
  • Net decrease in cash and cash equivalents: ₹-2.140

Key Financial Ratios

  • Debt equity ratio: 1.250 (Current half year) vs 1.500 (Previous periods)
  • Debt service coverage ratio: 0.000
  • Interest service coverage ratio: 0.000
  • Earnings per share: ₹0.000 for all periods

Operational Highlights

  • The company disclosed "There is No Business Activities during this quarter"
  • No revenue from operations in current quarter
  • Significant exceptional items of ₹540.72 lakh impacted results
  • Negative equity position of ₹208.85 lakh

Board Resolution

  • Board approved financial results on November 12, 2026
  • Directors authorized to sign and submit documents to statutory authorities/BSE
  • Resolution certified true copy attached