Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended 30 September 2026, Half Year ended 30 September 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Standalone Financial Results

Audit Opinion:

Unmodified limited review opinion by statutory auditors Rajesh Laxmi & Associates

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Quarter Ended 30 September 2026:

  • Revenue from Operations: ₹0.00
  • Total Income: ₹0.00
  • Total Expenses: ₹3.31
  • Net Loss: ₹(3.31)
  • Basic EPS: ₹(0.04)
  • Diluted EPS: ₹(0.04)

Quarter Ended 30 June 2026:

  • Revenue from Operations: ₹0.00
  • Total Income: ₹0.00
  • Total Expenses: ₹18.69
  • Net Loss: ₹(18.69)
  • Basic EPS: ₹(0.21)
  • Diluted EPS: ₹(0.21)

Quarter Ended 30 September 2025:

  • Revenue from Operations: ₹0.00
  • Total Income: ₹0.00
  • Total Expenses: ₹3.08
  • Net Loss: ₹(3.08)
  • Basic EPS: ₹(0.03)
  • Diluted EPS: ₹(0.03)

Half Year Ended 30 September 2026:

  • Revenue from Operations: ₹0.00
  • Total Income: ₹0.00
  • Total Expenses: ₹22.00
  • Net Loss: ₹(22.00)
  • Basic EPS: ₹(0.24)
  • Diluted EPS: ₹(0.24)

Half Year Ended 30 September 2025:

  • Revenue from Operations: ₹0.00
  • Total Income: ₹0.00
  • Total Expenses: ₹12.36
  • Net Loss: ₹(12.36)
  • Basic EPS: ₹(0.14)
  • Diluted EPS: ₹(0.14)

Year Ended 31 March 2026 (Audited):

  • Revenue from Operations: Not Specified
  • Total Income: Not Specified
  • Total Expenses: ₹22.64
  • Net Loss: ₹(22.64)
  • Basic EPS: ₹(0.25)
  • Diluted EPS: ₹(0.25)

Expense Breakdown:

  • Employee Benefit Expenses: Q2 FY27 ₹0.60 lakh, H1 FY27 ₹1.20 lakh
  • Other Expenses: Q2 FY27 ₹2.71 lakh, H1 FY27 ₹20.80 lakh
  • No depreciation, finance costs, or tax expenses recorded

Balance Sheet Position [₹ in Lakhs]:

As at 30 September 2026 (Unaudited):

Assets:

  • Total Assets: ₹1,502.16
  • Non-Current Assets: ₹787.24
  • Property, Plant and Equipment: ₹710.18
  • Financial Assets (Loans & Advances): ₹6.14
  • Other Financial Assets: ₹20.28
  • Other Non-current Assets: ₹50.65
  • Current Assets: ₹714.92
  • Inventories: ₹432.05
  • Trade Receivables: ₹211.43
  • Cash and Cash Equivalents: ₹6.27
  • Other Current Assets: ₹65.18

Equity and Liabilities:

  • Total Equity: ₹298.11
  • Equity Share Capital: ₹900.00 (Face value ₹10 per share)
  • Other Equity: ₹(601.89)
  • Total Liabilities: ₹1,204.05
  • Non-Current Liabilities: ₹1,202.89
  • Borrowings: ₹1,041.07
  • Deferred Tax Liabilities: ₹161.82
  • Current Liabilities: ₹1.16
  • Dues of micro and small enterprises: ₹1.16
  • Other Current Liabilities: ₹0.01

As at 31 March 2026 (Audited):

  • Total Assets: ₹1,496.42
  • Total Equity: ₹320.11
  • Total Liabilities: ₹1,176.31

Cash Flow Statement [₹ in Lakhs]:

Half Year Ended 30 September 2026:

  • Net Cash Flow from Operating Activities: ₹(25.21)
  • Net Cash Flow from Investing Activities: ₹0.00
  • Net Cash Flow from Financing Activities: ₹27.90
  • Net Increase in Cash: ₹2.69
  • Cash at Beginning: ₹3.58
  • Cash at End: ₹6.27

Segment-wise Performance:

The Company's business falls within a single operating segment as per Ind AS 108.

Corporate Actions:

Not Specified

Other Significant Information:

  • Paid-up Equity Share Capital: ₹900.00 lakh (unchanged)
  • Reserves excluding Revaluation Reserves: ₹(1,082.99) lakh as at 30 September 2026
  • No exceptional items, extraordinary items, or other comprehensive income for current periods