Summary of Key Information:

Reporting Period (Quarter/Year): Quarter 2 FY27 (30 September 2026)

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results

Audit Opinion:

Clean Opinion - The statutory auditors (SVSR & Associates) issued an unmodified limited review report with no qualifications.

Key Financial Highlights [Rs. in Lakhs]:

Standalone Results:

Revenue from Operations: ₹0.00 (No revenue reported for current quarter, previous quarter, or comparable periods)

Total Income: ₹0.00 (No income from operations, other income, or finance income)

EBITDA: Not disclosed

Net Profit: Loss of ₹72.58 lakh for Q2 FY27 (compared to loss of ₹5.28 lakh in Q1 FY27 and loss of ₹3.56 lakh in Q2 FY26)

EPS: Basic and diluted EPS of (₹0.271) for Q2 FY27

Other Equity: Negative ₹4,066.89 lakh in reserves and surplus

Cash and Cash Equivalents: ₹0.00

Debt: Long-term borrowings of ₹1,462.20 lakh (increased from ₹1,328.17 lakh as of 31 March 2026)

Consolidated Results:

Not applicable - The company operates as a single segment with no subsidiaries.

Financial Performance Comparison:

The company reported material deterioration in financial performance with:

  • Q2 FY27 net loss of ₹72.58 lakh vs Q1 FY27 loss of ₹5.28 lakh (significant widening)
  • Half-year FY27 net loss of ₹77.86 lakh vs half-year FY26 loss of ₹6.68 lakh (significant widening)
  • Full-year FY26 audited net loss of ₹8.28 lakh

Segment-wise Performance:

The company operates only in a single segment (Information Technology) with no segment-wise breakdown provided.

Corporate Actions:

No dividend declarations, share splits, bonus issues, buybacks, or capital raising activities announced.

Other Significant Information:

No IPOs, acquisitions, business transfers, or major capex approvals disclosed.

No exceptional items or one-time adjustments reported.

No change in accounting policy affecting comparability.

No forward-looking guidance or management outlook provided.

Statement of Assets and Liabilities [Rs. in Lakhs]:

Total Assets: ₹119.96 (unchanged from 31 March 2026)

Non-current Assets: ₹119.96 (fixed assets only)

Current Assets: ₹0.00 (no inventories, receivables, cash, or other current assets)

Shareholders' Funds: Negative ₹1,385.51 (deteriorated from negative ₹1,307.65)

Share Capital: ₹2,681.38 (unchanged)

Reserves and Surplus: Negative ₹4,066.89 (deteriorated from negative ₹3,989.03)

Non-current Liabilities: ₹1,462.20 (long-term borrowings, increased from ₹1,328.17)

Current Liabilities: ₹43.27 (decreased from ₹99.44)

Cash Flow Statement [Rs. in Lakhs]:

Cash from Operating Activities: Negative ₹134.03 (deteriorated from negative ₹12.20 in comparable period)

Cash from Investing Activities: ₹0.00

Cash from Financing Activities: ₹134.03 (primarily from loan repayments)

Net Change in Cash: ₹0.00

Related Party Transactions:

Significant outstanding loans from related parties totaling ₹14.32 crore as of 30 September 2026:

  • ₹1.47 crore from Anukrith Securities Pvt Ltd (Associate Company)
  • ₹0.26 crore from V Shankarraman (Promoter)
  • ₹2.77 crore from V Sriraman (Director, increased from ₹1.43 crore)
  • ₹9.81 crore from Trusted Aerospace Engg Pvt Ltd (Associate Company)

No remuneration paid to Key Managerial Personnel during the period.