Board Meeting Details

The Board of Directors meeting was held on November 11, 2026, commencing at 03:00 P.M. and concluding at 03:45 P.M.

Financial Results Approval

The Board approved the Unaudited Financial Results (Standalone) of the Company along with Limited Review Report for the quarter and half year ended September 30, 2026.

Auditor Review

The financial results are accompanied by a Limited Review Report issued by M/s. A O Mittal & Associates LLP, Statutory Auditors of the Company. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.

The auditor concluded that nothing has come to their attention that causes them to believe that the Statement contains any material misstatement or has not disclosed information required under Regulation 33 of SEBI Listing Regulations.

Financial Performance (Quarter Ended September 30, 2026)

  • Revenue from operations: ₹7.57 lakh
  • Total Income: ₹7.57 lakh
  • Total Expenses: ₹4.27 lakh
  • Employees benefit expense: ₹2.07 lakh
  • Other Expenses: ₹2.20 lakh
  • Profit before tax: ₹3.30 lakh
  • Tax Expense: ₹0.86 lakh
  • Net Profit for the period: ₹2.44 lakh
  • Earnings per share: ₹0.02

Comparative Quarterly Performance

  • Corresponding quarter (30.09.2025): Net Profit ₹4.58 lakh on Total Income ₹10.26 lakh
  • Preceding quarter (30.06.2026): Net Profit ₹0.65 lakh on Total Income ₹9.04 lakh

Financial Performance (Half Year Ended September 30, 2026)

  • Revenue from operations: ₹15.35 lakh
  • Other Income: ₹1.26 lakh
  • Total Income: ₹16.61 lakh
  • Total Expenses: ₹12.44 lakh
  • Employees benefit expense: ₹4.14 lakh
  • Professional Fees: ₹0.60 lakh
  • Other Expenses: ₹7.70 lakh
  • Profit before tax: ₹4.17 lakh
  • Tax Expense: ₹1.08 lakh
  • Net Profit for the period: ₹3.08 lakh
  • Earnings per share: ₹0.03

Comparative Half-Yearly Performance

  • Corresponding half year (30.09.2025): Net Profit ₹5.85 lakh on Total Income ₹20.57 lakh
  • Full year ended 31.03.2026: Net Profit ₹12.49 lakh on Total Income ₹38.07 lakh

Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹1,045.65 lakh
  • Non-Current Assets: ₹1,044.51 lakh
  • Investments accounted using Equity method: ₹227.88 lakh
  • Trade Receivables Non-Current: ₹324.62 lakh
  • Loans Non-Current: ₹460.82 lakh
  • Deferred Tax Assets (Net): ₹3.70 lakh
  • Other Non-Current Assets: ₹27.49 lakh
  • Current Assets: ₹1.14 lakh
  • Cash and Cash Equivalents: ₹0.66 lakh
  • Bank Balance other than Cash and Cash Equivalents: ₹0.48 lakh

Equity and Liabilities (as of September 30, 2026)

  • Total Equity: ₹1,027.70 lakh
  • Equity Share Capital: ₹1,006.44 lakh
  • Other Equity: ₹21.26 lakh
  • Non-Current Liabilities: ₹17.95 lakh
  • Trade payables Non-Current: ₹10.97 lakh
  • Other Non-Current Financial Liabilities: ₹1.92 lakh
  • Provisions, Non-Current: ₹5.06 lakh
  • Current Liabilities: Not specified in disclosure

Capital Structure

  • Paid-up Equity Share Capital: ₹1,006.44 lakh (unchanged from previous periods)
  • Face value of equity share: ₹10.00
  • Reserves excluding revaluation reserve: ₹21.26 lakh (compared to ₹18.17 lakh as of March 31, 2026)

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Cash Flow from Operating Activities: ₹0.18 lakh
  • Profit Before Tax: ₹4.17 lakh
  • Adjustments:
  • Sundry Debtors: (₹12.17) lakh outflow
  • Loans and Advances: ₹6.45 lakh inflow
  • Increase in Financial Liabilities: ₹2.66 lakh
  • Tax paid: (₹0.94) lakh outflow
  • Net Increase in Cash and Cash Equivalents: ₹0.18 lakh
  • Opening Cash Balance: ₹0.96 lakh
  • Closing Cash Balance: ₹1.14 lakh

Notes to Financial Results

1. The unaudited Financial Results have been reviewed by the Audit Committee and approved by the Board of Directors on November 11, 2026.

2. The Results are accompanied by the Limited Review Report.

3. Figures for previous periods have been recasted, rearranged & reclassified wherever necessary.