Financial Results Overview

Quarter Ended September 30, 2026 (Q2 FY27):

  • Total Income: ₹0.00 lakh (no revenue from operations or other income)
  • Total Expenses: ₹5.82 lakh
  • Employee benefit expenses: ₹1.39 lakh
  • Finance costs: ₹0.02 lakh
  • Other expenses: ₹4.41 lakh
  • Loss before tax: ₹(5.82) lakh
  • Tax expenses: ₹0.00 lakh (no current or deferred tax provision due to loss carry forward)
  • Net loss for the quarter: ₹(5.82) lakh
  • Basic and diluted EPS: ₹(0.01)

Half Year Ended September 30, 2026 (H1 FY27):

  • Total Income: ₹0.00 lakh
  • Total Expenses: ₹16.05 lakh
  • Employee benefit expenses: ₹2.24 lakh
  • Finance costs: ₹0.05 lakh
  • Other expenses: ₹13.76 lakh
  • Loss before tax: ₹(16.05) lakh
  • Tax expenses: ₹0.00 lakh
  • Net loss for half year: ₹(16.05) lakh
  • Basic and diluted EPS: ₹(0.30)

Comparative Performance:

  • Q2 FY27 net loss improved to ₹(5.82) lakh from ₹(31.68) lakh in Q2 FY26
  • H1 FY27 net loss improved to ₹(16.05) lakh from ₹(43.27) lakh in H1 FY26
  • Full year FY26 audited net loss: ₹(108.66) lakh

Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹168.40 lakh (vs ₹166.08 lakh as of March 31, 2026)
  • Current Assets: ₹168.29 lakh
  • Cash and cash equivalents: ₹0.72 lakh (decreased from ₹1.18 lakh)
  • Loans & advances: ₹86.36 lakh (increased from ₹82.10 lakh)
  • Other current assets: ₹81.21 lakh (decreased from ₹82.68 lakh)
  • Non-Current Assets: ₹0.11 lakh (investments)
  • Equity: ₹35.53 lakh (negative other equity of ₹507.31 lakh)
  • Equity share capital: ₹542.84 lakh (unchanged)
  • Non-Current Liabilities: ₹122.05 lakh (other financial liabilities, increased from ₹107.39 lakh)
  • Current Liabilities: ₹10.82 lakh
  • Trade payables: ₹6.62 lakh
  • Other current liabilities: ₹4.20 lakh

Cash Flow Statement (H1 FY27)

  • Operating Activities: Net cash outflow of ₹(15.07) lakh
  • Net loss before tax: ₹(16.05) lakh
  • Add: Interest on loan: ₹0.05 lakh
  • Changes in working capital: ₹0.93 lakh
  • Decrease in other assets: ₹1.48 lakh
  • Increase in advances: ₹(4.26) lakh
  • Increase in other liabilities: ₹3.58 lakh
  • Increase in trade payables: ₹0.13 lakh
  • Financing Activities: Net cash inflow of ₹14.61 lakh
  • Loan taken: ₹14.66 lakh
  • Interest paid on loan: ₹(0.05) lakh
  • Investing Activities: ₹0.00 lakh
  • Net decrease in cash: ₹(0.46) lakh
  • Cash at beginning: ₹1.18 lakh
  • Cash at end: ₹0.72 lakh

Additional Notes

1. The company has adopted Indian Accounting Standards (Ind AS) from April 1, 2017.

2. EPS calculated in accordance with Ind AS-33.

3. MSME verification for outstanding vendors is in process, and amounts are taken subject to confirmations.

4. Stock has been considered without physical verification as certified by management.

5. No tax provision calculated due to previous loss carry forward.

6. Previous period figures have been rearranged and regrouped for comparability.