Financial Results Summary (Standalone)

Revenue from Operations: ₹1,643

Other Income: ₹1,643

Total Income: ₹3,286

Expenses Breakdown:

  • Employees Benefit Expenses: ₹349.18
  • Finance Costs: ₹(349.18) [credit]
  • Depreciation & Amortization Expenses: ₹0.60
  • Other Expenses: ₹797
  • BSE Trading Revocation Expenses: ₹0.00
  • Bad Debts Written Off: Not quantified
  • Total Expenses: ₹1,737

Profit/(Loss) before Tax & Exceptional Items: (₹0.94) lakh

Exceptional Items: None reported

Profit/(Loss) before Tax: (₹0.94) lakh

Tax Expenses:

  • Current Tax: Not applicable
  • Deferred Tax: (₹55.73)
  • Total Tax Expenses: (₹55.73)

Profit for the Period from continuing operations: (₹0.94) lakh

Other Comprehensive Income: None reported

Total Comprehensive Income for the Period: (₹0.94) lakh

Capital Structure:

  • Paid-up Equity Share Capital: ₹5,376.00 (Face Value of ₹10 each)

Earnings Per Share (EPS):

  • Basic EPS: (₹0.00)
  • Diluted EPS: (₹0.00)

Comparative Figures

Previous Quarter (Q4 FY26 ended March 31, 2026):

  • Revenue from Operations: ₹939.66
  • Total Income: ₹939.75
  • Profit/(Loss) before Tax: (₹80.64)
  • Net Profit: (₹24.91)
  • Basic EPS: (₹0.05)

Corresponding Quarter Previous Year (Q1 FY26 ended June 30, 2025):

  • Revenue from Operations: ₹6,433
  • Total Income: ₹6,433
  • Profit/(Loss) before Tax: (₹94.31)
  • Net Profit: (₹94.31)
  • Basic EPS: (₹0.18)

Corporate Insolvency Resolution Process (CIRP)

The Hon'ble National Company Law Tribunal (Mumbai Bench) initiated CIRP against the company vide order dated April 29, 2026. The order suspended the power of the board of directors and appointed Mr. Rajneesh Kumar Aggarwal as Interim Resolution Professional, who was later appointed as Resolution Professional in the first COC meeting held on May 25, 2026.

All powers of the Board of Directors and Key Managerial Personnel ceased to have effect and are vested with Mr. Rajneesh Kumar Aggarwal, the Resolution Professional. The financial results were taken on record and authorized for issue by the Resolution Professional.

The Resolution Professional believes the company will be a going concern.

Approval and Review Process

The financial results were reviewed by the Audit Committee and approved by the management (Resolution Professional) in their respective meetings held on August 13, 2026.

The Statutory Auditors, SGAJ & Associates (Firm Registration No. 323891E), have reviewed these financial results pursuant to Regulation 33 of SEBI LODR Regulations 2015. Their review report, signed by Partner Archana Jhunjhunwala (Membership No. 069098), concluded that nothing has come to their attention that causes them to believe the statement contains any material misstatement.

Accounting Policies and Notes

The financial results have been prepared in accordance with:

  • Indian Accounting Standards (Ind AS) prescribed under Section 133 of Companies Act 2013
  • Ind AS 34 "Interim Financial Reporting"
  • Ind AS 108 "Operating Segments" - Company operates in single business segment "Finance & Investments" predominantly within India
  • Ind AS 33 for EPS computation

Figures for previous quarters have been re-stated/re-classified/re-grouped wherever considered necessary to make them comparable.