Financial Performance (Quarter Ended September 30, 2026)
- Net Revenue from Operations: ₹7.00 lakh
- Other Income: ₹0.00
- Total Income: ₹7.00 lakh
- Expenses:
- Employee benefits expense: ₹1.19 lakh
- Finance cost: ₹0.28 lakh
- Other expenses: ₹2.50 lakh
- Total expenses: ₹3.97 lakh
- Profit before tax: ₹3.03 lakh
- Tax expense: ₹0.00
- Net profit for the quarter: ₹3.03 lakh
- Earnings per share (Basic & Diluted): ₹0.15
Comparative Quarterly Performance
- September 30, 2025: Net profit of ₹4.39 lakh, EPS ₹0.22
- June 30, 2026: Net loss of ₹1.42 lakh, EPS (₹0.07)
Half Year Performance (April-September 2026)
- Net Revenue from Operations: ₹7.00 lakh
- Total Income: ₹7.00 lakh
- Total expenses: ₹5.39 lakh
- Net profit for half year: ₹1.61 lakh
- Earnings per share (Basic & Diluted): ₹0.08
Balance Sheet Position (as of September 30, 2026)
- Total Assets: ₹8.63 lakh (Previous year March 31, 2026: ₹7.26 lakh)
- Non-Current Assets: ₹0.06 lakh (Property, Plant and Equipment)
- Current Assets: ₹8.57 lakh
- Cash and cash equivalents: ₹4.77 lakh (vs ₹3.05 lakh as of March 31, 2026)
- Current tax assets: ₹3.57 lakh
- Other current assets: ₹0.23 lakh
- Shareholders' Funds: (₹43.22) lakh
- Share capital: ₹201.60 lakh
- Other equity: (₹244.82) lakh
- Non-Current Liabilities: ₹12.97 lakh (Borrowings)
- Current Liabilities: ₹38.88 lakh
- Borrowings: ₹34.70 lakh
- Trade payables: ₹2.63 lakh
- Other financial liabilities: ₹1.55 lakh
Cash Flow Statement (Half Year Ended September 30, 2026)
- Net cash from operating activities: ₹1.58 lakh
- Net cash from investing activities: ₹0.00
- Net cash from financing activities: ₹0.14 lakh
- Net increase in cash: ₹1.72 lakh
- Cash at beginning of period: ₹3.05 lakh
- Cash at end of period: ₹4.77 lakh
Auditor Review
The statutory auditor, Barwal & Associates (FRN: 022378N), issued a limited review report stating that nothing has come to their attention that causes them to believe that the unaudited financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410.
Additional Information
- The financial results were prepared in accordance with the Income Tax Act, 1961
- Figures have been re-grouped, re-arranged or re-classified where necessary for comparability
- No exceptional items were reported for the current quarter
- No discontinuing operations were reported
- The company has negative reserves excluding revaluation reserves