Financial Performance (Quarter Ended September 30, 2026)
Income Statement (₹ in lakhs):
- Total Income: ₹7.50 (consisting entirely of Other Income; Revenue From Operations was nil)
- Total Expenses: ₹9.71
- Employee Benefit Expense: ₹2.88
- Other Expenses: ₹6.83
- Loss Before Tax: ₹(2.21)
- Tax Expense: Nil
- Net Loss After Tax: ₹(2.21)
- Total Comprehensive Income: ₹(2.21)
- Earnings Per Share (Basic & Diluted): ₹(0.00)
Financial Performance (Half Year Ended September 30, 2026)
Income Statement (₹ in lakhs):
- Total Income: ₹14.09 (consisting entirely of Other Income)
- Total Expenses: ₹18.91
- Employee Benefit Expense: ₹6.32
- Other Expenses: ₹12.59
- Loss Before Tax: ₹(4.82)
- Tax Expense: Nil
- Net Loss After Tax: ₹(4.82)
- Total Comprehensive Income: ₹(4.82)
- Earnings Per Share (Basic & Diluted): ₹(0.00)
Comparative Performance
Quarterly Comparison (₹ in lakhs):
- Q2 FY26 (Sep 2025) Net Profit: ₹84.06 vs Q2 FY27 (Sep 2026) Net Loss: ₹(2.21)
- Q2 FY26 Other Income: ₹95.63 vs Q2 FY27 Other Income: ₹7.50
Half-Yearly Comparison (₹ in lakhs):
- H1 FY26 Net Profit: ₹107.20 vs H1 FY27 Net Loss: ₹(4.82)
- H1 FY26 Other Income: ₹129.65 vs H1 FY27 Other Income: ₹14.09
Full Year Reference (Audited FY26):
- Net Profit After Tax: ₹17.37
- Total Income: ₹72.73
Balance Sheet Position (As at September 30, 2026)
Total Assets: ₹402.91 lakh
- Non-Current Assets: ₹401.99 lakh
- Investments: ₹266.31 lakh
- Loans: ₹135.69 lakh
- Current Assets: ₹9.15 lakh
- Cash and Cash Equivalents: ₹0.09 lakh
- Other Current Assets: ₹8.23 lakh
Equity and Liabilities: ₹402.91 lakh
- Shareholders' Funds: ₹402.47 lakh
- Equity Share Capital: ₹227.20 lakh (face value ₹1 each)
- Other Equity: ₹175.27 lakh
- Current Liabilities: ₹4.49 lakh
- Current Tax Liabilities: ₹4.33 lakh
- Other Current Liabilities: ₹0.16 lakh
Comparison with March 31, 2026 (Audited):
- Total Assets decreased from ₹403.40 lakh to ₹402.91 lakh
- Other Equity decreased from ₹175.75 lakh to ₹175.27 lakh
Cash Flow Statement (Half Year Ended September 30, 2026)
- Net Cash Flow from Operating Activities: ₹(5.00) lakh
- Net Cash Flow from Investing Activities: ₹4.40 lakh
- Investments in Equity Instruments: ₹37.49 lakh
- Increase in Long Term Loan & Advances: ₹(33.08) lakh
- Net Cash Flow from Financing Activities: Nil
- Net Decrease in Cash & Cash Equivalents: ₹(0.60) lakh
- Cash and Cash Equivalents (Opening): ₹1.51 lakh
- Cash and Cash Equivalents (Closing): ₹0.91 lakh
Additional Notes and Disclosures
1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors.
2. The Statutory Auditors (Bipin & Co., FRN: 101509W) have carried out a limited review of the financial results.
3. The company has only one segment.
4. Previous period figures have been re-grouped/re-arranged where necessary.
5. Provision for taxation, if any, will be made at year-end.
6. The auditors issued a review report stating nothing has come to their attention that causes them to believe the statement contains any material misstatement.
Capital Structure
- Paid-up equity share capital remained unchanged at ₹227.20 lakh (22,720,000 shares of face value ₹1 each) across all periods presented.