Financial Performance Highlights (Half Year Ended 30th September, 2026)

Income Statement:

  • Revenue from Operations: ₹0.20 lakhs (Unaudited)
  • Other Income: ₹0.00 lakhs
  • Total Income: ₹0.20 lakhs
  • Total Expenses: ₹6.93 lakhs (comprising Employee Cost: ₹2.45 lakhs, Finance Costs: ₹2.06 lakhs, Other Expenses: ₹2.42 lakhs)
  • Profit/(Loss) before Tax: (₹6.73) lakhs
  • Tax Expense: ₹0.00 lakhs (Current Tax: ₹0.00, Deferred Tax: ₹0.00, Tax Expense of Earlier Years: ₹0.00)
  • Profit/(Loss) for the period: (₹6.73) lakhs
  • Other Comprehensive Income: ₹0.00 lakhs
  • Total Comprehensive Income for the period: (₹6.73) lakhs

Comparative Figures:

  • H1 FY26 (30.09.2025): Profit of ₹16.11 lakhs on revenue of ₹20.70 lakhs
  • Full Year FY26 (31.03.2026): Profit of ₹0.78 lakhs on revenue of ₹10.42 lakhs

Earnings Per Share:

  • Basic EPS: (₹0.07) (not annualized)
  • Diluted EPS: (₹0.07) (not annualized)

Balance Sheet Position (As at 30th September, 2026)

Equity and Liabilities:

  • Equity Share Capital: ₹1,025.51 lakhs (unchanged from 31.03.2026)
  • Reserves & Surplus: ₹1,804.88 lakhs (decreased from ₹1,811.61 lakhs as at 31.03.2026)
  • Total Equity: ₹2,830.39 lakhs (decreased from ₹2,837.12 lakhs)
  • Current Liabilities: ₹61.41 lakhs (comprising Provisions: ₹60.21 lakhs, Other Current Liabilities: ₹1.20 lakhs)
  • Total Liabilities: ₹2,891.80 lakhs

Assets:

  • Non-Current Assets: ₹424.30 lakhs (Fixed Assets: ₹16.13 lakhs, Financial Assets - Investments: ₹407.00 lakhs, Deferred Tax Asset: ₹0.67 lakhs, Non-Current Assets: ₹0.50 lakhs)
  • Current Assets: ₹2,467.50 lakhs (Loans and Advances: ₹0.15 lakhs, Other Current Assets: ₹2,464.37 lakhs, Other Current Assets: ₹2.98 lakhs)
  • Total Assets: ₹2,891.80 lakhs

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

  • Net Cash from Operating Activities: (₹2.10) lakhs
  • Net Cash from Investing Activities: ₹1.04 lakhs (from Purchase/Sales of Fixed Assets)
  • Net Cash from Financing Activities: ₹0.00 lakhs
  • Net decrease in cash and cash equivalents: (₹1.06) lakhs
  • Opening Cash Balance: ₹1.21 lakhs (Cash on Hand: ₹0.01 lakhs, Cash at Bank: ₹1.20 lakhs)
  • Closing Cash Balance: ₹0.15 lakhs (Cash on Hand: ₹0.01 lakhs, Cash at Bank: ₹0.14 lakhs)

Additional Information

  • The company operates mainly in one business segment, making segment reporting not applicable.
  • No investor complaints were outstanding at the beginning or end of the quarter ended September 30, 2026.
  • IND-AS compliance is not applicable as the company is listed on the SME Platform of BSE.
  • The statutory auditors, H.R. Agarwal & Associates, conducted a limited review and issued a clean report stating that nothing has come to their attention that causes them to believe the financial results contain any material misstatement.
  • The financial results were reviewed by the Audit Committee before being approved by the Board of Directors.