Board Meeting Details

The Board of Directors meeting was held on Saturday, November 14, 2026, commencing at 3:10 p.m. and concluding at 4:15 p.m.

Key Financial Results (Standalone - Quarter Ended September 30, 2026)

  • Revenue from operations: ₹0.00 lakh (vs ₹9.30 lakh in Q2 FY26)
  • Other income: ₹3.20 lakh (vs -₹0.66 lakh in Q2 FY26)
  • Total income: ₹3.20 lakh (vs ₹8.64 lakh in Q2 FY26)
  • Total expenses: ₹20.33 lakh (vs ₹15.95 lakh in Q2 FY26)
  • Loss before tax: ₹17.13 lakh (vs loss of ₹7.31 lakh in Q2 FY26)
  • Net loss: ₹17.13 lakh (vs loss of ₹7.31 lakh in Q2 FY26)
  • Basic EPS: -₹0.55 (vs -₹0.24 in Q2 FY26)
  • Total comprehensive loss: ₹30.63 lakh (vs ₹16.14 lakh in Q2 FY26)

Key Financial Results (Standalone - Period Ended September 30, 2026)

  • Revenue from operations: ₹29.64 lakh (vs ₹39.42 lakh in same period FY26)
  • Other income: ₹49.47 lakh (vs ₹34.83 lakh in same period FY26)
  • Total income: ₹79.11 lakh (vs ₹74.25 lakh in same period FY26)
  • Net profit: ₹18.65 lakh (vs ₹17.13 lakh in same period FY26)
  • Basic EPS: ₹0.60 (vs ₹0.55 in same period FY26)
  • Total comprehensive income: ₹50.84 lakh (vs ₹81.54 lakh in same period FY26)

Key Financial Results (Consolidated - Quarter Ended September 30, 2026)

  • Revenue from operations: ₹0.00 lakh
  • Other income: ₹3.20 lakh
  • Total income: ₹3.20 lakh
  • Loss before tax: ₹17.13 lakh
  • Net loss: ₹17.15 lakh (including share of associate loss of ₹0.02 lakh)
  • Basic EPS: -₹0.55
  • Total comprehensive loss: ₹30.65 lakh

Key Financial Results (Consolidated - Period Ended September 30, 2026)

  • Revenue from operations: ₹29.64 lakh
  • Other income: ₹49.47 lakh
  • Total income: ₹79.11 lakh
  • Net profit: ₹18.36 lakh (including share of associate loss of ₹0.29 lakh)
  • Basic EPS: ₹0.59
  • Total comprehensive income: ₹50.55 lakh

Share Capital Details

  • Paid-up equity share capital: ₹310.83 lakh (unchanged across all periods)
  • Face value per share: ₹10.00 (unchanged)
  • No debt securities outstanding

Assets and Liabilities Position (Standalone as of September 30, 2026)

  • Total assets: ₹2,111.45 lakh (vs ₹2,058.58 lakh as of March 31, 2026)
  • Non-current assets: ₹1,647.97 lakh (includes investments ₹894.46 lakh, trade receivables ₹258.47 lakh)
  • Current assets: ₹463.48 lakh (includes loans ₹408.98 lakh, cash ₹3.46 lakh)
  • Total equity: ₹2,093.46 lakh
  • Total liabilities: ₹17.99 lakh

Cash Flow Statement (Standalone - Period Ended September 30, 2026)

  • Net cash from operating activities: -₹49.06 lakh
  • Net cash from investing activities: ₹42.30 lakh
  • Net cash from financing activities: ₹0.00 lakh
  • Net decrease in cash: ₹6.77 lakh
  • Closing cash balance: ₹3.46 lakh

Auditor's Review

  • Independent auditor Ajay Paliwal & Co conducted limited review
  • Auditor report states nothing came to their attention suggesting material misstatement
  • Consolidated results include associate company Rupal Holdings Private Limited
  • Auditor did not review interim financial information of associate company, relying on management-provided reports

Associate Company Impact

  • Rupal Holdings Private Limited contributed share of loss of ₹0.29 lakh for the period ended September 30, 2026
  • Group's share of total comprehensive income: ₹0.29 lakh loss
  • Net cash outflow from associate: ₹0.49 lakh

Explanatory Notes

  • Other income includes interest income, dividend income, foreign exchange gain, and gains on valuation & realization of mutual funds measured at FVTPL
  • Previous period figures have been reclassified/rearranged/regrouped where necessary
  • No exceptional items in any period presented
  • No discontinued operations in any period presented