Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27, H1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting pursuant to Regulation 30 of SEBI LODR Regulations, 2015, including approval of financial results and corporate actions.

Date of Board Meeting / Approval: November 04, 2026

Audit Opinion: Unmodified limited review report issued by Doogar & Associates, Chartered Accountants.

Auditor’s Comment: The review report for consolidated results includes a note that the results incorporate the Group's share of profit/(loss) after tax of Rs. (4.36) lacs for the quarter and Rs. (5.62) lacs for the half year ended 30th September 2026 in respect of an associate of one subsidiary company. These results were certified by the management and not reviewed by the auditors.

Key Financial Highlights [₹ in lacs]

Standalone Results:

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹1,235.02 (compared to ₹1,860.01 in Q2 FY26, down 33.6% YoY)
  • Total Income: ₹1,835.06
  • Net Profit: ₹16.01 (compared to ₹208.02 in Q2 FY26, down 92.3% YoY)
  • EPS: ₹0.09 (Basic and Diluted)

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹2,035.91 (compared to ₹3,617.78 in H1 FY26, down 43.7% YoY)
  • Total Income: ₹2,679.53
  • Net Profit: ₹93.39 (compared to ₹455.64 in H1 FY26, down 79.5% YoY)
  • EPS: ₹0.52 (Basic and Diluted)

Standalone Balance Sheet as at September 30, 2026:

  • Paid-up equity share capital: ₹1,812.25
  • Other Equity: ₹12,314.58
  • Cash and Cash Equivalents: ₹159.86
  • Total Assets: ₹20,155.51
  • Total Debt (Borrowings - Current + Non-Current): ₹91.79 (₹38.19 Non-Current + ₹53.60 Current)

Consolidated Results:

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹1,341.89 (compared to ₹2,159.03 in Q2 FY26, down 37.8% YoY)
  • Total Income: ₹1,926.36
  • Net Profit (Loss) attributable to Equity Holders of the Parent: ₹(28.63) (compared to ₹94.60 in Q2 FY26)
  • EPS: ₹(0.16) (Basic and Diluted)

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹2,333.52 (compared to ₹4,132.43 in H1 FY26, down 43.5% YoY)
  • Total Income: ₹2,954.35
  • Net Profit attributable to Equity Holders of the Parent: ₹24.78 (compared to ₹343.12 in H1 FY26, down 92.8% YoY)
  • EPS: ₹0.14 (Basic and Diluted)

Consolidated Balance Sheet as at September 30, 2026:

  • Paid-up equity share capital: ₹1,812.25
  • Other Equity: ₹12,168.56
  • Cash and Cash Equivalents: ₹225.06
  • Total Assets: ₹20,474.62
  • Total Debt (Borrowings - Current + Non-Current): ₹93.65 (₹40.05 Non-Current + ₹53.60 Current)

Segment-wise Performance [₹ in lacs]

The Group operates in three segments: Consultancy & Advisory Services, Engineering, Procurement & Construction (EPC) Contracts, and Sale of Software.

Consolidated Segment Revenue for Q2 FY27:

  • Consultancy & Advisory Services: ₹1,320.36
  • Income from EPC Services: Not Specified (disclosed as ₹189.64 in Q2 FY25)
  • Sale of Software licence: ₹21.53

Consolidated Segment Results (Profit/Loss before finance cost, tax) for Q2 FY27:

  • Consultancy & Advisory Services: ₹404.53
  • EPC Services: ₹(33.09)
  • Sale of Software licence: ₹(0.08)

Corporate Actions:

  • Dividend: Not declared.
  • Other Actions: The Board approved convening an Extra-Ordinary General Meeting (EGM) through Postal Ballot to seek shareholder approval for the re-appointments of directors. The date and time will be informed separately.

Other Significant Information:

Entities in Consolidation:

The consolidated results include the following wholly-owned subsidiaries:

1. Rudrabhishek Infosystem Private Limited

2. Rudrabhishek Architects & Designers Private Limited

3. Rudrabhishek GEO Engineering Private Limited

4. Rudrabhishek Techno Consultancy Private Limited

Exceptional Items:

An exceptional item of ₹37.59 lacs related to the 'Impact of Labour Code' was recorded for the full year ended March 31, 2026 (FY26). No exceptional items were reported for the current quarter or half-year.

Notes:

  • The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS).
  • Previous period figures have been re-grouped/rearranged wherever necessary.