SILVER OAK (INDIA) LIMITED

Board Meeting Details

The Board of Directors meeting was held on Friday, 13th November 2026 at the registered office of the Company. The meeting commenced at 3:00 P.M. and concluded at 5:00 P.M.

Key Decisions Approved

1. Un-Audited Standalone and Consolidated Financial Results of the Company along with Limited Review Report thereon for the half year ended 30th September 2026

2. Such other business matters as placed before the board

Financial Results Overview

Standalone Performance (Rs. in Lakhs)

Quarter Ended 30.09.2026:

  • Total Income from operations: ₹0.43
  • Net Loss before tax: ₹(33.65)
  • Net Loss after tax: ₹(33.65)
  • EPS: ₹(0.89)

Half Year Ended 30.09.2026:

  • Total Income from operations: ₹0.85
  • Net Loss before tax: ₹(66.04)
  • Net Loss after tax: ₹(66.04)
  • EPS: ₹(1.74)

Comparative Figures (Previous Year):

  • Half Year Ended 31.03.2026: Net Loss after tax ₹(146.64)
Consolidated Performance (Rs. in Lakhs)

Quarter Ended 30.09.2026:

  • Total Income from operations: ₹22.85
  • Net Loss before tax: ₹(22.07)
  • Net Loss after tax: ₹(21.62)
  • EPS: ₹(0.70)

Half Year Ended 30.09.2026:

  • Total Income from operations: ₹45.46
  • Net Loss before tax: ₹(37.18)
  • Net Loss after tax: ₹(36.91)
  • EPS: ₹(1.28)

Comparative Figures (Previous Year):

  • Half Year Ended 31.03.2026: Net Loss after tax ₹(146.97)

Capital Structure

  • Paid up Equity Share Capital: ₹379.02 lakh (Face value ₹10/-)
  • Standalone Reserves: ₹(1,333.33) lakh
  • Consolidated Reserves: ₹103.48 lakh

Subsidiary Information

The consolidated results include APT Infrastructure Private Limited as a subsidiary. The subsidiary's financial information:

  • Total assets: ₹2,688.25 lakh as at 30 September 2026
  • Total revenue: ₹44.62 lakh for period ended 30 September 2026
  • Total net profit after tax: ₹29.13 lakh for period ended 30 September 2026

Auditor Review

Mahendra Badjatya & Co., Chartered Accountants (ICAI FRN 001457C) reviewed both standalone and consolidated financial results. Partner CA Nirdesh Badjatya (ICAI MNO 420388) signed the review reports dated 13.11.2026.

The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 and SEBI Circular CIR/CFD/CMD1/44/2019 dated 29 March 2019. The auditors concluded that nothing came to their attention suggesting the statements contain material misstatements or fail to disclose required information.

Cash Flow Statements

Standalone Cash Flows (Half Year Ended 30.09.2026)
  • Net cash from operating activities: ₹11.26 lakh
  • Net cash from investing activities: ₹0.85 lakh
  • Net cash used in financing activities: ₹(10.10) lakh
  • Net increase in cash: ₹2.01 lakh
  • Closing cash balance: ₹3.31 lakh
Consolidated Cash Flows (Half Year Ended 30.09.2026)
  • Net cash used in operating activities: ₹(48.38) lakh
  • Net cash from investing activities: ₹45.46 lakh
  • Net cash used in financing activities: ₹(13.29) lakh
  • Net decrease in cash: ₹(16.20) lakh
  • Closing cash balance: ₹90.10 lakh

Balance Sheet Position (as at 30.09.2026)

Standalone (Rs. in Lakhs)
  • Total Assets: ₹299.11
  • Total Equity and Liabilities: ₹299.11
  • Equity Share Capital: ₹379.02
  • Other Equity: ₹(1,399.38)
Consolidated (Rs. in Lakhs)
  • Total Assets: ₹2,927.36
  • Total Equity and Liabilities: ₹2,927.36
  • Equity Share Capital: ₹379.02
  • Other Equity: ₹54.92
  • Non-Controlling Interest: ₹1,005.09

Additional Information

  • The company adopted Indian Accounting Standards (IND AS) from 01/04/2017
  • Previous quarter's figures have been regrouped/reclassified wherever necessary
  • The results were reviewed by the Audit Committee before board approval