Financial Results Overview
Quarterly Performance (Q2 FY2027)
- Net Loss: ₹3.75 lakh for quarter ended September 30, 2026
- Total Income: ₹10.07 lakh (comprising ₹10.07 lakh from operations and ₹0.15 lakh other income)
- Total Expenses: ₹13.60 lakh
- Loss Before Tax: ₹3.67 lakh
- Earnings Per Share (Basic & Diluted): (₹0.12) per share
Half-Yearly Performance (H1 FY2027)
- Net Loss: ₹10.90 lakh for half year ended September 30, 2026
- Total Income: ₹16.48 lakh
- Total Expenses: ₹29.48 lakh
- Loss Before Tax: ₹10.87 lakh
- Earnings Per Share (Basic & Diluted): ₹0.36 per share
Comparative Performance
- Q2 FY2027 net loss of ₹3.75 lakh vs net loss of ₹0.34 lakh in Q2 FY2026
- H1 FY2027 net loss of ₹10.90 lakh vs net profit of ₹41.33 lakh in H1 FY2026
- Year ended March 31, 2026 showed net profit of ₹1.06 lakh
Balance Sheet Position (as at September 30, 2026)
Assets
- Total Assets: ₹1,522.30 lakh
- Non-Current Assets: ₹14.99 lakh (Property, plant and equipment: ₹2.26 lakh; Investments: ₹12.43 lakh; Other non-current assets: ₹0.30 lakh)
- Current Assets: ₹1,507.31 lakh (Inventories: ₹30.65 lakh; Trade receivables: ₹0.95 lakh; Cash and cash equivalents: ₹8.87 lakh; Loans: ₹1,445.28 lakh; Other current financial assets: ₹6.40 lakh; Current tax assets: ₹12.65 lakh; Other current assets: ₹2.51 lakh)
Liabilities and Equity
- Total Equity: ₹159.35 lakh (Equity share capital: ₹300.00 lakh; Other equity: (₹140.65) lakh)
- Non-Current Liabilities: ₹1,228.98 lakh (Borrowings: ₹1,228.30 lakh; Deferred tax liabilities: ₹0.68 lakh)
- Current Liabilities: ₹133.98 lakh (Borrowings: ₹131.01 lakh; Trade payables: ₹0.57 lakh; Other current financial liabilities: ₹2.40 lakh)
Cash Flow Statement (Half Year Ended September 30, 2026)
- Net cash from operating activities: ₹13.372 lakh
- Net cash used in investing activities: (₹476.537) lakh
- Net cash from financing activities: ₹364.393 lakh
- Net decrease in cash and cash equivalents: (₹98.771) lakh
- Cash and cash equivalents at beginning: ₹107.650 lakh
- Cash and cash equivalents at end: ₹8.867 lakh
Segment Information
The company operates in two business segments:
1. Trading of Commodities: No revenue in current period
2. Share Transfer Agent: Revenue of ₹10.07 lakh in Q2 and ₹16.48 lakh in H1
Key Financial Ratios
- Paid-up equity share capital: ₹300.00 lakh (Face value ₹10 each)
- Reserves: (₹140.65) lakh as of September 30, 2026
Additional Information
- Previous period figures have been regrouped/reclassified where necessary
- Company registered office: Mumbai; Corporate office: Indore