Summary of Key Information:

Reporting Period: Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting pursuant to SEBI LODR Regulations 30 and 33

Audit Opinion:

The statutory auditors, Ajay Shobha and Co. (FRN: 317031E), issued a Limited Review Report with unmodified opinion on the quarterly unaudited Standalone Financial Results.

Key Financial Highlights [Amounts in ₹ Lakh]:

Standalone Results:

Revenue from Operations: ₹2.59 lakh

Other Income: ₹2.59 lakh

Total Income: ₹2.59 lakh

Expenses: ₹10.09 lakh

  • Cost of Material Consumed: ₹0.32 lakh
  • Purchase of Stock in Trade: ₹0.56 lakh
  • Changes in inventories: Not specified
  • Employees benefit expense: Not specified
  • Finance Cost: Not specified
  • Depreciation and amortization expense: Not specified
  • Commission/Incentive & Scheme Expense: ₹9.21 lakh
  • Other expenses: Not separately quantified

Profit before exceptional items and tax: (₹7.50) lakh

Exceptional Items - Expenses/(Income): Not specified

Profit/Loss before Tax: (₹7.50) lakh

Tax Expenses: ₹0.00

  • Current Tax: ₹0.00
  • Deferred Tax: ₹0.00

Profit/(loss) for the period from continuing operation: (₹7.50) lakh

Profit/(loss) from discontinuing operations: ₹0.00

Total comprehensive income/(loss) for the period: (₹7.50) lakh

Paid up Equity Share Capital (Face Value ₹10/- per Share): ₹78.10 lakh

Earnings per Equity Shares:

Basic: (₹0.10)

Diluted: (₹0.10)

Comparative Figures:

Quarter ended June 30, 2025:

  • Profit/(loss) for the period: (₹5.37) lakh
  • EPS Basic: (₹0.69)
  • EPS Diluted: (₹0.69)

Quarter ended March 31, 2026:

  • Profit/(loss) for the period: (₹0.73) lakh
  • EPS Basic: (₹0.01)
  • EPS Diluted: (₹0.01)

Notes to Financial Results:

  • The Un-Audited financial results were reviewed by the Audit Committee and approved by the Board of Directors on August 14, 2026
  • Previous quarters figures have been regrouped/rearranged whenever necessary, but are not comparable due to change of management and scale of activity
  • The Company has no subsidiary, therefore no requirement of Consolidated Financial Statement
  • The Company operates in a Single Business Segment, hence segment reporting is not required
  • 1,11,70,000 partly paid equity shares were converted into 1,11,70,000 fully paid-up equity shares of face value ₹10/- each vide resolution dated July 18, 2026 in the Board Meeting

Other Significant Information:

  • The financial results have been prepared in accordance with Indian Accounting Standard 34 'Interim Financial Reporting' (Ind AS 34)
  • The meeting was chaired by Nitin Jain, Director and CFO (DIN: 09833381)