Sashwat Technocrats Q2 Net Profit at ₹0.42 Lakh

Board Meeting Details

The Board Meeting was held on Tuesday, 03rd November, 2026 at the registered office of the Company from 05:00 PM to 06:00 PM. The Board considered and approved the un-audited Financial Results for the quarter ended 30th September 2026 along with the Limited Review Report of the Auditors, pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirement) Regulations, 2015.

Financial Results Overview (Quarter Ended September 30, 2026)

Income:

Other Income: ₹2.11 lakh
Revenue from operations: ₹0.00 (no revenue reported)
Total Income: ₹2.11 lakh

Expenses:

Employee benefit expenses: ₹0.90 lakh
Other Expenses: ₹0.79 lakh
Total Expenses: ₹1.69 lakh

Profitability:

Profit before tax: ₹0.42 lakh
Tax Expenses: ₹0.00
Net Profit after tax: ₹0.42 lakh

Earnings Distribution:

Attributable to Equityholders of Parent Company: ₹0.25 lakh
Attributable to Non-Controlling Interest: ₹0.17 lakh

Earnings Per Share (face value ₹10 each, not annualized):

Basic EPS: ₹0.14
Diluted EPS: ₹0.14

Comparative Quarterly Performance

| Basic EPS | ₹0.14 | ₹3.78 | ₹(0.43) |

Half-Year Performance (Ended September 30, 2026)

Income:

Total Income: ₹18.62 lakh (₹8.62 lakh from other income, ₹10.00 lakh from revenue from operations)

Expenses:

Total Expenses: ₹6.62 lakh

Profitability:

Net Profit after tax: ₹12.00 lakh

Earnings Distribution:

Attributable to Equityholders: ₹7.23 lakh
Attributable to Non-Controlling Interest: ₹4.77 lakh

Earnings Per Share:

Basic EPS: ₹3.92
Diluted EPS: ₹3.92

Annual Comparison (Year Ended March 31, 2026)

Total Income: ₹2.29 lakh
Total Expenses: ₹16.15 lakh
Net Loss: ₹(13.86) lakh
Basic EPS: ₹(4.53)

Capital Structure

Paid-up Equity Share Capital: ₹30.62 lakh (face value ₹10/-)
Reserves excluding revaluation reserves: ₹30.62 lakh (as per previous accounting year balance sheet)

Financial Position as at September 30, 2026

Assets (Total: ₹135.76 lakh):

Non-current assets: ₹30.42 lakh (Investments: ₹30.42 lakh)
Current assets: ₹105.34 lakh
Trade receivables: ₹1.28 lakh
Cash and cash equivalents: ₹4.49 lakh
Loans & Advances: ₹99.03 lakh
Other Financial Assets: ₹0.11 lakh
Income Tax: ₹0.43 lakh

Equity and Liabilities (Total: ₹135.76 lakh):

Shareholders' Fund: ₹129.96 lakh
Share Capital: ₹30.62 lakh
Other Equity: ₹99.34 lakh
Current liabilities: ₹5.80 lakh
Borrowings: ₹4.00 lakh
Other current liabilities: ₹1.80 lakh

Cash Flow Statement (Half Year Ended September 30, 2026)

Cash flow from operating activities: ₹3.26 lakh
Net increase in cash and cash equivalents: ₹3.26 lakh
Opening cash balance: ₹1.24 lakh
Closing cash balance: ₹4.50 lakh

Auditor's Limited Review Report

JMT & Associates, Chartered Accountants (Firm Registration No. 104167W) issued a limited review report conducted in accordance with Standard on Review Engagement (SRE) 2410. The report states that nothing has come to their attention that causes them to believe that the accompanying financial results are not prepared in accordance with Indian Accounting Standards and SEBI Listing Regulations requirements, and that they contain no material misstatement.

Additional Notes

1. The unaudited results were reviewed by the Audit Committee and approved by the Board of Directors on 3rd November, 2026.

2. The entire operation of the Company relates to only one segment.

3. Figures pertaining to previous period/year have been re-grouped, re-classified and restated wherever found necessary.

4. EPS for the quarter ended is on non-annualized basis.

5. Debt Equity Ratio: 0.03

6. The cash flow statement has been prepared under the "Indirect Method" as set out in Indian Accounting Standard -7 "Cash Flow Statement".