Roselabs Finance Limited submitted unaudited financial results for the quarter and half year ended September 30, 2026, pursuant to Regulation 30 and 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The Board of Directors meeting was held on October 22, 2026, from 3:45 p.m. to 4:00 p.m. (IST) where the financial results were approved.

Financial Performance (Quarter Ended September 30, 2026)

  • Total Income: ₹0 lakh (no revenue from operations or other income)
  • Total Expenses: ₹6.04 lakh
  • Employee benefits expense: ₹1.15 lakh
  • Other expenses: ₹4.89 lakh
  • Loss before tax: ₹(6.04) lakh
  • Tax Expense: ₹0
  • Net Loss for quarter: ₹(6.04) lakh
  • Earnings per share (Basic and Diluted): ₹(0.06) (not annualized)

Financial Performance (Six Months Ended September 30, 2026)

  • Total Income: ₹0 lakh
  • Total Expenses: ₹11.51 lakh
  • Cost of Projects: ₹3.32 lakh
  • Employee benefits expense: ₹8.19 lakh
  • Loss before tax: ₹(11.51) lakh
  • Tax Expense: ₹0
  • Net Loss for period: ₹(11.51) lakh
  • Earnings per share: ₹(0.12) (not annualized)

Comparative Figures

Quarter Comparison:

  • September 2026: Loss ₹(6.04) lakh vs June 2026: Loss ₹(5.47) lakh vs September 2025: Loss ₹(5.98) lakh

Six Month Comparison:

  • September 2026: Loss ₹(11.51) lakh vs September 2025: Loss ₹(10.66) lakh

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹3.54 lakh
  • Non-current tax assets: ₹0.05 lakh
  • Current assets: ₹3.49 lakh (Cash and cash equivalents: ₹1.65 lakh, Other current assets: ₹1.84 lakh)
  • Equity: Negative ₹(514.97) lakh
  • Paid-up equity share capital: ₹1,000.00 lakh (Face value ₹10 each)
  • Other equity: Negative ₹(1,514.97) lakh
  • Liabilities: ₹518.51 lakh
  • Current borrowings: ₹515.45 lakh
  • Other current liabilities: ₹3.06 lakh

Cash Flow Statement (Six Months Ended September 30, 2026)

  • Cash used in operating activities: ₹(11.63) lakh
  • Cash from financing activities: ₹8.00 lakh (proceeds from borrowings)
  • Net decrease in cash: ₹(3.63) lakh
  • Cash at beginning: ₹5.28 lakh
  • Cash at end: ₹1.65 lakh

Auditor Review

Walker Chandiok & Co LLP, Chartered Accountants (Firm Registration No: 001076N/N500013), issued an unmodified review opinion on the financial results. The review was conducted in accordance with SRE 2410 and Ind AS 34.

The auditor relied on previous reviews by M S K A & Associates LLP for:

  • Unaurited quarterly financial results for period ended June 30, 2026 (review report dated July 17, 2026)
  • Unaurited financial results for quarter ended September 30, 2025 (review report dated October 17, 2025)
  • Audit of financial results for year ended March 31, 2026 (audit report dated April 16, 2026)

Corporate Development

A Scheme of Merger of the Company with Lodha Developers Limited (its Holding Company) was filed with the Hon'ble NCLT, Mumbai Bench on June 11, 2026. The scheme was approved by the requisite majority of equity shareholders on October 9, 2026. The Scheme is awaiting final sanction by the Hon'ble NCLT Mumbai Bench and has not yet become effective.

Additional Information

  • The company operates in a single reportable segment: Real Estate Development
  • All operations are within India
  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors
  • This intimation is uploaded on the company's website at www.roselabsfinancelimited.in