Financial Results Overview (Standalone)

Quarter Ended September 30, 2026 (Reviewed):

  • Revenue from operations: ₹23.03 lakh
  • Other income: ₹2.39 lakh
  • Total Income: ₹25.41 lakh
  • Total Expenses: ₹33.57 lakh (Employee Benefits: ₹8.91 lakh, Finance Cost: ₹0.63 lakh, Other expenses: ₹24.03 lakh)
  • Loss before tax: ₹(8.16) lakh
  • Tax adjustment for earlier year: ₹(0.15) lakh
  • Net Loss for the quarter: ₹(8.01) lakh
  • Basic and Diluted EPS: ₹(0.09)

Half Year Ended September 30, 2026 (Reviewed):

  • Total Income: ₹38.56 lakh
  • Total Expenses: ₹52.63 lakh
  • Loss before tax: ₹(14.07) lakh
  • Net Loss for the period: ₹(13.92) lakh
  • Basic and Diluted EPS: ₹(0.16)

Comparative Figures (Quarter Ended September 30, 2025):

  • Total Income: ₹35.45 lakh
  • Net Profit for the quarter: ₹4.60 lakh
  • Basic and Diluted EPS: ₹0.15

Balance Sheet Highlights (Standalone) as of September 30, 2026

Assets:

  • Total Assets: ₹1,203.51 lakh
  • Financial assets: ₹1,192.01 lakh (Cash & cash equivalents: ₹188.33 lakh, Bank balances: ₹520.00 lakh, Loans & Advances: ₹182.50 lakh, Investments: ₹292.03 lakh, Other financial assets: ₹8.24 lakh)
  • Non-financial assets: ₹11.51 lakh

Liabilities and Equity:

  • Financial Liabilities: ₹200.28 lakh (Borrowings: ₹199.94 lakh, Other financial liabilities: ₹0.34 lakh)
  • Non-financial Liabilities: ₹1.34 lakh
  • Equity: ₹1,001.89 lakh (Equity share capital: ₹890.91 lakh, Other equity: ₹110.98 lakh)

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

  • Net cash from operating activities: ₹(4.31) lakh
  • Net cash used in investing activities: ₹(812.93) lakh (including placement of fixed deposits: ₹520.00 lakh, investment in trade receipts: ₹202.93 lakh)
  • Net cash from financing activities: ₹967.60 lakh (proceeds from share capital issue: ₹784.60 lakh, loans borrowed: ₹183.00 lakh)
  • Net increase in cash and equivalents: ₹150.36 lakh

Capital Structure Changes

Paid-up equity share capital increased significantly to ₹890.91 lakh as of September 30, 2026, from ₹307.21 lakh as of March 31, 2026 and September 30, 2025. This follows proceeds from share capital issue of ₹784.60 lakh during the half year ended September 30, 2026.

Regulatory Compliance and Audit Review

The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors. The statutory auditors, M/s Rajesh Raj Gupta & Associates LLP, conducted a limited review under SRE 2410 and issued a report dated 02/11/2026 stating that nothing came to their attention suggesting material misstatement or non-compliance with Regulation 33 of SEBI LODR.

Additional Notes

1. The company operates in a single segment as per Ind AS 108, with its main business being finance-related.

2. Financial results prepared in accordance with Ind AS prescribed under Companies Act, 2013.

3. Figures for earlier periods have been regrouped/reclassified for comparability.