Standalone Financial Performance (Rs. in Lakhs)
Quarter Ended 30th September 2026:
- Total Income: ₹146.12
- Total Expenses: ₹129.11
- Profit before tax: ₹17.01
- Total Tax: ₹0
- Profit for the period: ₹17.01
- Earnings per Equity Share (Rs. 10/- each): ₹0.17
Six Months Ended 30th September 2026:
- Total Income: ₹232.28
- Total Expenses: ₹195.98
- Profit before tax: ₹36.30
- Total Tax: ₹0
- Profit for the period: ₹36.30
- Earnings per Equity Share (Rs. 10/- each): ₹0.36
Comparative Figures (Quarter Ended):
- 30.06.2026: Profit of ₹19.29, EPS ₹0.19
- 30.09.2025: Loss of ₹(19.34), EPS ₹(0.19)
Segment-wise Performance (Standalone)
The company operates in two business segments:
Technical Services/Consultancy Services:
- Q2 FY27 Revenue: ₹75.25 lakh
- Q2 FY27 Segment Result: Loss of ₹(32.96) lakh
- Segment Assets: ₹107.23 lakh
Solar Power Generation Unit:
- Q2 FY27 Revenue: ₹70.11 lakh (Interest on finance lease rent)
- Q2 FY27 Segment Result: Profit of ₹49.97 lakh
- Segment Assets: ₹1,317.45 lakh
Standalone Financial Position
As at 30th September 2026:
- Total Assets: ₹3,207.18 lakh
- Non-Current Assets: ₹2,969.04 lakh
- Current Assets: ₹238.14 lakh
- Total Equity: ₹389.57 lakh
- Non-Current Liabilities: ₹1,733.99 lakh
- Current Liabilities: ₹1,083.62 lakh
- Paid-up Equity Share Capital: ₹1,000.00 lakh
- Other Equity: ₹(610.43) lakh
Consolidated Financial Performance
The consolidated results show similar performance patterns to standalone results with the following key figures for Q2 FY27:
- Profit for the period: ₹17.01 lakh
- EPS: ₹0.17
- The consolidation includes associate company SBEC Sugar Limited, whose net worth has been completely eroded in earlier years, and no further share of loss has been considered.
Capital Reduction Scheme
The Board of Directors approved a Scheme of Selective Capital Reduction on 26th June, 2023. BSE issued an observation letter with 'no adverse observations' on 24th July, 2024. Shareholders approved the scheme via Special Resolution at the 35th Annual General Meeting held on September 28, 2024. The company has filed the scheme with the National Company Law Tribunal - New Delhi Bench, with the matter listed for hearing on November 16, 2026.
Cash Flow Statement (Six Months Ended 30th September 2026)
- Net cash from operating activities: ₹41.74 lakh
- Net cash used in investing activities: ₹(171.13) lakh
- Net cash from financing activities: ₹130.25 lakh
- Net increase in cash and equivalents: ₹0.86 lakh
Notes to Financial Results
- The company operates only within India in engineering & consultancy services and solar energy generation/leasing
- Previous period figures have been regrouped/recast/rearranged where necessary
- The investment in associate company SBEC Sugar Limited has been fully provided for in earlier years