Board Meeting Details
The Board of Directors meeting was held on Friday, November 13, 2026 at the Registered Office of the Company. The meeting commenced at 11:00 AM (IST) and concluded at 12:40 PM (IST).
Matters Approved
1. Un-Audited Standalone Financial Results of the Company for the Second Quarter and half year ended September 30, 2026, pursuant to Regulation 33 of SEBI (LODR) Regulations, 2015.
2. Limited Review Report on the Unaudited Standalone Financial Results for the same period.
Financial Results Summary (Quarter Ended September 30, 2026)
Revenue From Operations: ₹100.00 lakh
Total Income: ₹100.00 lakh
Total Expenses: ₹82.66 lakh
Profit Before Tax: ₹17.34 lakh
Tax Expense: ₹1.14 lakh (Current Tax: ₹0.91 lakh, Deferred Tax: ₹0.23 lakh)
Profit for the Period: ₹16.21 lakh
Basic EPS: ₹0.53
Diluted EPS: ₹0.53
Half-Year Financial Results (April 1, 2026 to September 30, 2026)
Revenue From Operations: ₹100.00 lakh
Total Income: ₹100.00 lakh
Total Expenses: ₹96.40 lakh
Profit Before Tax: ₹3.60 lakh
Tax Expense: ₹1.38 lakh (Current Tax: ₹0.91 lakh, Deferred Tax: ₹0.47 lakh)
Profit for the Period: ₹2.22 lakh
Basic EPS: ₹0.07
Diluted EPS: ₹0.07
Comparative Financial Performance
| Period | Revenue | Profit Before Tax | Profit After Tax | EPS |
| Q2 Sep 2026 | ₹100.00 lakh | ₹17.34 lakh | ₹16.21 lakh | ₹0.53 |
| Q1 Jun 2026 | Not disclosed | (₹13.74 lakh) | (₹13.99 lakh) | (₹0.46) |
| Q2 Sep 2025 | Not disclosed | (₹3.20 lakh) | (₹1.55 lakh) | (₹0.05) |
| Half-Year Sep 2026 | ₹100.00 lakh | ₹3.60 lakh | ₹2.22 lakh | ₹0.07 |
| Half-Year Sep 2025 | Not disclosed | (₹0.40 lakh) | ₹2.84 lakh | ₹0.09 |
| Full-Year Mar 2026 | ₹234.99 lakh | (₹28.85 lakh) | (₹44.99 lakh) | (₹1.48) |
Expense Breakdown (Quarter Ended September 30, 2026)
Employee Benefits Expense: ₹5.75 lakh
Depreciation and amortisation: ₹0.86 lakh
Other Expenses: ₹76.04 lakh
Finance Costs: Not applicable for current quarter
Balance Sheet Position (as at September 30, 2026)
Total Assets: ₹219.65 lakh
Equity Share Capital: ₹699.50 lakh
Other Equity: (₹1,087.33) lakh
Borrowings: ₹230.96 lakh (Non-current: ₹154.61 lakh, Current: ₹76.35 lakh)
Deferred Tax Liabilities: ₹6.79 lakh
Trade Payables: Not quantified
Other Current Liabilities: ₹196.15 lakh
Key Asset Components
Property, Plant and Equipment: ₹76.45 lakh
Investments: ₹0.04 lakh
Other Financial Assets: ₹37.54 lakh
Other Non-Current Assets: ₹16.69 lakh
Trade Receivables: ₹58.00 lakh
Cash and Cash Equivalents: ₹10.63 lakh
Loans: ₹0.19 lakh
Other Current Assets: ₹19.03 lakh
Current Tax Assets: ₹1.09 lakh
Cash Flow Statement (Half-Year Ended September 30, 2026)
Cash from Operating Activities: (₹44.14) lakh
Cash from Investing Activities: Not applicable
Cash from Financing Activities: ₹24.00 lakh
Net Change in Cash: (₹20.14) lakh
Opening Cash Balance: ₹30.77 lakh
Closing Cash Balance: ₹10.63 lakh
Auditor Review
Arvind Baid & Associates (Firm Regn. No. 137526W) conducted limited review of the unaudited standalone financial results and issued review report dated November 13, 2026. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI.
Compliance Notes
The results were prepared in accordance with Indian Accounting Standards (Ind AS) as prescribed under Section 133 of Companies Act, 2013 and Regulation 33 of SEBI (LODR) Regulations, 2015. The results have been reviewed by the Audit Committee and approved by the Board of Directors.