The Board considered and approved the unaudited standalone financial results for the quarter and half year ended September 30, 2026. A Limited Review Report from the statutory auditor, CA Riddhi Trivedi, was also submitted alongside the results.

Key Financial Figures (Amounts in ₹ Lakhs)

Quarter Ended 30th September 2026:

  • Loss before tax: (72.81)
  • Total Tax Expense: 0.00
  • Net Loss: (72.81)
  • Basic EPS (Not Annualized): (0.01)
  • Diluted EPS: (0.01)

Half Year Ended 30th September 2026:

  • Loss before tax: (150.22)
  • Total Tax Expense: 0.00
  • Net Loss: (150.22)
  • Basic EPS (Not Annualized): (0.02)
  • Diluted EPS: (0.02)

Statement of Assets & Liabilities (Standalone) as at 30th September 2026

Assets (₹ Lakhs):

  • Total Non-Current Assets: 7,074.25
  • Property, Plant and Equipment: 497.83
  • Intangible Assets: 7.81
  • Financial Assets (Investments): 470.07
  • Loans: 155.67
  • Goodwill on Merger: 5,712.06
  • Other Non-Current Assets: 230.81
  • Total Current Assets: 3,639.51
  • Inventories: 2,348.58
  • Trade receivables: 121.50
  • Cash and cash equivalents: 6.23
  • Other Balances with Banks: 0.65
  • Other Financial Assets: 11.53
  • Other Current Assets: 1,151.02
  • TOTAL ASSETS: 10,713.76

Equity and Liabilities (₹ Lakhs):

  • Total Equity: 9,940.81
  • Equity Share Capital: 9,843.28
  • Other Equity (Reserves & Surplus): 198.80
  • Forfeiture Reserve: (101.27)
  • Non-Current Liabilities: 15.78
  • Other Financial Liabilities: 4.80
  • Deferred Tax Liabilities (Net): 10.98
  • Current Liabilities: 757.17
  • Trade Payables: 727.15
  • Other Financial Liabilities: 30.02
  • TOTAL EQUITY & LIABILITIES: 10,713.76

Standalone Cash Flow Statement for the Half Year Ended 30th September 2026 (₹ Lakhs)

  • Net Cash Used in Operating Activities: (75.22)
  • Net Cash Used in Investing Activities: (66.39)
  • Net Cash from Financing Activities: 0.78
  • Net (decrease) in Cash and Cash Equivalents: (141.61)
  • Cash and Cash Equivalents at the beginning of the period: 148.49
  • Cash and Cash Equivalents at the end of the period: 6.88

Trading Window Closure

In accordance with the SEBI (Prohibition of Insider Trading) Regulations, 2015, the trading window for dealing in the company's securities was closed and is scheduled to open 48 hours after the results were made public on Saturday, 14th November, 2026.