Summary of Key Information:
Reporting Period: Quarter and Half Year ended September 30, 2026
Nature of Filing / Announcement: Outcome of meeting under Regulations 30 and 33 of SEBI LODR Regulations - Approval of Unaudited Financial Results
Audit Opinion:
Clean Review Report - No modifications or qualifications
Key Financial Highlights [Rs. In Lacs]:
Standalone Results:
Quarter Ended September 30, 2026:
- Revenue from Operations: ₹562.17 (QoQ: -16.0% from ₹669.41; YoY: -34.0% from ₹851.15)
- Total Revenue: ₹562.17 (YoY: -38.0% from ₹906.38)
- Total Expenses: ₹575.34
- Net Profit: (₹13.17) loss (QoQ: improved from ₹19.76 loss; YoY: deteriorated from ₹22.21 profit)
Half Year Ended September 30, 2026:
- Revenue from Operations: ₹1,231.58 (YoY: -14.1% from ₹1,433.78)
- Total Revenue: ₹1,231.58 (YoY: -19.4% from ₹1,527.70)
- Total Expenses: ₹1,264.51
- Net Profit: (₹32.93) loss (YoY: deteriorated from ₹15.05 profit)
- EPS: (₹0.01)
Balance Sheet Position as at September 30, 2026:
- Paid up Equity Share Capital: ₹6,120.00 (Face Value: Re 1)
- Reserves: (₹23,749.69) negative
- Total Assets: ₹146.22
- Cash and Cash Equivalents: ₹11.95
- Total Borrowings: ₹12,410.27 (Non-current: ₹4,924.73; Current: ₹7,485.54)
- Trade Payables: ₹539.57
Cash Flow Statement for Half Year Ended September 30, 2026:
- Net Cash Flow from Operating Activities: (₹99.05)
- Net Cash Flow from Investing Activities: ₹9.48
- Net Cash Flow from Financing Activities: ₹91.46
- Net Increase in Cash: ₹1.89
Segment-wise Performance:
The company identifies "Paper-Trading" as its only business segment.
Corporate Actions:
Not Specified
Other Significant Information:
- The financial results were prepared under the supervision of the Resolution Professional
- Historical records prior to CIRP commencement may require further verification
- Figures of previous period have been regrouped/rearranged for comparability
- Financial results prepared in accordance with Ind AS