Financial Results Summary

Quarterly Performance (Q2 FY27)

  • Revenue from Operations: ₹51.48 lakh (for the quarter, though table shows same figure for both Q1 and Q2)
  • Total Revenue: ₹51.48 lakh
  • Total Expenses: ₹3.67 lakh
  • Profit Before Tax: Loss of ₹3.67 lakh
  • Tax Expense: ₹0.10 lakh (Prior Period Tax Expenses)
  • Net Loss: ₹3.77 lakh
  • Basic EPS: (₹0.00) per share
  • Diluted EPS: (₹0.00) per share

Half-Year Performance (H1 FY27)

  • Revenue from Operations: ₹51.48 lakh
  • Total Revenue: ₹51.48 lakh
  • Total Expenses: ₹62.31 lakh
  • Profit Before Tax: Loss of ₹10.83 lakh
  • Tax Expense: ₹0.10 lakh
  • Net Loss: ₹10.93 lakh
  • Basic EPS: (₹0.01) per share
  • Diluted EPS: (₹0.01) per share

Comparative Figures

  • Previous Quarter (Q1 FY27): Net Loss of ₹7.16 lakh
  • Same Quarter Previous Year (Q2 FY26): Net Profit of ₹36.48 lakh
  • Same Half-Year Previous Year (H1 FY26): Net Loss of ₹40.24 lakh
  • Full Year Previous (FY26): Net Profit of ₹39.91 lakh

Balance Sheet Position (as at September 30, 2026)

Assets

  • Total Assets: ₹2,533.71 lakh
  • Non-Current Assets: ₹1,744.31 lakh
  • Property, Plant and Equipment: ₹51.49 lakh
  • Capital Work in Progress: ₹58.43 lakh
  • Long Term Loans and Advances: ₹1,609.34 lakh
  • Other Financial Assets: ₹25.05 lakh
  • Current Assets: ₹789.40 lakh
  • Financial Assets: ₹153.14 lakh
  • Cash and Bank Balances: ₹413.10 lakh
  • Cash and Cash Equivalents: ₹49.22 lakh
  • Other Current Assets: ₹173.94 lakh

Equity and Liabilities

  • Total Equity: ₹665.67 lakh
  • Equity Share Capital: ₹2,000.00 lakh (Face value ₹2 each)
  • Other Equity: Negative ₹1,334.33 lakh
  • Total Liabilities: ₹1,868.03 lakh
  • Non-Current Liabilities: ₹1,793.77 lakh
  • Deferred Tax Liability (Net): ₹1,786.02 lakh
  • Current Liabilities: ₹74.26 lakh
  • Other Current Liabilities: ₹65.08 lakh
  • Provisions: ₹7.80 lakh

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Cash Flow from Operating Activities: Net outflow of ₹1.10 lakh
  • Cash Flow from Investing Activities: Net inflow of ₹35.00 lakh (from decrease in loans and advances)
  • Cash Flow from Financing Activities: Net outflow of ₹60.74 lakh (repayment of short-term borrowings)
  • Net Decrease in Cash & Cash Equivalents: ₹26.84 lakh
  • Cash & Cash Equivalents at beginning: ₹76.06 lakh
  • Cash & Cash Equivalents at end: ₹49.22 lakh

Segment Reporting

The company operates in four segments: construction, media house, bio diesel mineral business, and trading.

For Half Year Ended September 30, 2026:

  • Segment Revenue:
  • Trading: ₹51.48 lakh (only revenue-generating segment)
  • Construction: ₹0
  • Media Business: ₹0
  • Bio Diesel Mineral Business: ₹0
  • Segment Results (Profit/Loss before tax):
  • Media Business: Loss of ₹0.07 lakh
  • Trading: Profit of ₹0.39 lakh
  • Total Segment Results: Profit of ₹0.32 lakh
  • Unallocable Expenditure: ₹11.25 lakh
  • Segment Assets:
  • Trading: ₹2,071.65 lakh
  • Construction: ₹311.07 lakh
  • Media Business: ₹150.99 lakh
  • Total: ₹2,533.71 lakh
  • Segment Liabilities:
  • Trading: ₹1,333.99 lakh
  • Construction: ₹263.15 lakh
  • Media Business: ₹263.15 lakh
  • Total: ₹1,860.29 lakh

Additional Information

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on November 4, 2026
  • The statutory auditors, N.S. Nanavati & Co. (FRN: 13423SW), conducted a limited review of the financial results
  • The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS)
  • Paid-up equity share capital remained unchanged at ₹2,000.00 lakh