Board Meeting Details

The Board of Directors meeting was held on 12th November 2026, commencing at 03:30 PM and concluding at 06:10 PM. The meeting approved:

  • Unaudited Financial Results for the quarter and half year ended 30th September 2026
  • Auditor's Limited Review Report for the quarter

Financial Results Summary (₹ in lakhs)

Quarterly Performance (Q2 FY2026)

  • Total Income: ₹3.15 lakh (Q2 FY2025: ₹5.75 lakh)
  • Other Operating Income: ₹3.19 lakh
  • Total Expenses: ₹3.76 lakh
  • Loss Before Tax: ₹(0.61) lakh (Q2 FY2025: ₹(0.37) lakh loss)
  • Net Loss: ₹(0.61) lakh
  • Basic & Diluted EPS: ₹(0.00)

Half Yearly Performance (H1 FY2026)

  • Total Income: ₹9.90 lakh (H1 FY2025: ₹11.25 lakh)
  • Loss Before Tax: ₹(0.80) lakh (H1 FY2025: ₹(1.91) lakh loss)
  • Net Loss: ₹(0.80) lakh
  • Basic & Diluted EPS: ₹(0.00)

Expense Breakdown (Q2 FY2026)

  • Employee Benefits Expense: ₹1.23 lakh
  • Finance Costs: Not quantified in table
  • Professional Charges: ₹0.31 lakh
  • Postage & Courier Charges: ₹1.30 lakh
  • Other Expenses: ₹0.92 lakh

Capital Structure

  • Paid-up Share Capital: ₹1,618.93 lakh (Face value ₹10 per share)
  • Reserves: ₹(1,716.30) lakh (negative reserves)
  • Total Equity: ₹(36.53) lakh (negative equity)

Balance Sheet Position (as at 30th September 2026)

  • Total Assets: ₹9.17 lakh
  • Current Assets: ₹9.17 lakh (including Cash & Cash Equivalents: ₹1.24 lakh, Trade Receivables: ₹3.60 lakh)
  • Current Liabilities: ₹45.70 lakh
  • Net Current Liabilities: ₹36.53 lakh

Cash Flow Statement (H1 FY2026)

  • Net Loss Before Tax: ₹(0.80) lakh
  • Net Cash from Operating Activities: ₹0.47 lakh
  • Cash & Cash Equivalents at period end: ₹1.24 lakh

Auditor Review

Saluja & Associates, Chartered Accountants (Firm Registration No: 000148N) conducted a limited review and issued an unmodified report dated 12th November 2026. Partner V.K. Verma (Membership No. 017742) confirmed that nothing came to their attention suggesting material misstatement in the financial results prepared in accordance with Ind AS 34.

Additional Information

  • Previous year audited results as at 31st March 2026 showed net profit of ₹0.17 lakh
  • Figures for corresponding periods have been regrouped/reclassified where necessary
  • The company has negative reserves and accumulated losses