Key Financial Figures - Standalone
Income Statement (Quarter Ended September 30, 2026)
- Revenue from Operations: ₹4.25 lakh
- Other Income: ₹0.00 lakh
- Total Revenue: ₹4.25 lakh
- Total Expenses: ₹7.76 lakh
- Employee Benefit Expenses: ₹5.04 lakh
- Depreciation and Amortization: ₹0.33 lakh
- Other Expenses: ₹2.39 lakh
- Profit Before Tax: Loss of ₹3.50 lakh
- Tax Expense: ₹0.00 lakh
- Net Loss: ₹3.50 lakh
- Earnings Per Share (Basic and Diluted): -₹0.0014
Income Statement (Half Year Ended September 30, 2026)
- Revenue from Operations: ₹8.02 lakh
- Other Income: ₹0.00 lakh
- Total Revenue: ₹8.02 lakh
- Total Expenses: ₹17.28 lakh
- Employee Benefit Expenses: ₹9.53 lakh
- Depreciation and Amortization: ₹0.50 lakh
- Other Expenses: ₹7.25 lakh
- Profit Before Tax: Loss of ₹9.26 lakh
- Tax Expense: ₹0.00 lakh
- Net Loss: ₹9.26 lakh
- Earnings Per Share (Basic and Diluted): -₹0.0038
Balance Sheet (As of September 30, 2026)
- Total Assets: ₹9,625.95 lakh
- Non-Current Assets: ₹9,244.04 lakh
- Property, Plant and Equipment: ₹2.38 lakh
- Investments: ₹8,721.37 lakh
- Deposits and Others: ₹493.91 lakh
- Deferred Tax Assets: ₹26.38 lakh
- Current Assets: ₹381.92 lakh
- Trade Receivables: ₹344.92 lakh
- Cash and Cash Equivalents: ₹33.43 lakh
- Other Current Assets: ₹3.56 lakh
- Total Equity and Liabilities: ₹9,625.95 lakh
- Shareholders' Funds: ₹9,329.52 lakh
- Equity Share Capital: ₹2,468.07 lakh
- Other Equity: ₹6,861.45 lakh
- Non-Current Liabilities: ₹140.50 lakh
- Other Non-Current Liabilities: ₹140.50 lakh
- Current Liabilities: ₹155.93 lakh
- Financial Liability: ₹140.24 lakh
- Other Current Liabilities: ₹2.01 lakh
- Provisions: ₹13.68 lakh
Cash Flow Statement (Half Year Ended September 30, 2026)
- Net Cash from Operating Activities: ₹54.53 lakh
- Net Cash Used in Investing Activities: -₹0.66 lakh
- Net Cash Used in Financing Activities: -₹53.40 lakh
- Net Increase in Cash: ₹0.47 lakh
- Cash at Beginning: ₹32.95 lakh
- Cash at Closing: ₹33.43 lakh
Key Financial Figures - Consolidated
Income Statement (Quarter Ended September 30, 2026)
- Revenue from Operations: ₹4.25 lakh
- Other Income: ₹0.00 lakh
- Total Revenue: ₹4.25 lakh
- Total Expenses: ₹7.79 lakh
- Employee Benefit Expenses: ₹5.04 lakh
- Depreciation and Amortization: ₹0.33 lakh
- Other Expenses: ₹2.42 lakh
- Profit Before Tax: Loss of ₹3.54 lakh
- Tax Expense: ₹0.00 lakh
- Net Loss: ₹3.54 lakh
- Earnings Per Share (Basic and Diluted): -₹0.0015
Income Statement (Half Year Ended September 30, 2026)
- Revenue from Operations: ₹8.02 lakh
- Other Income: ₹0.00 lakh
- Total Revenue: ₹8.02 lakh
- Total Expenses: ₹17.41 lakh
- Employee Benefit Expenses: ₹9.53 lakh
- Depreciation and Amortization: ₹0.50 lakh
- Other Expenses: ₹7.38 lakh
- Profit Before Tax: Loss of ₹9.39 lakh
- Tax Expense: ₹0.00 lakh
- Net Loss: ₹9.39 lakh
- Earnings Per Share (Basic and Diluted): -₹0.0039
Balance Sheet (As of September 30, 2026)
- Total Assets: ₹9,743.25 lakh
- Non-Current Assets: ₹9,245.46 lakh
- Property, Plant and Equipment: ₹2.38 lakh
- Goodwill: ₹8,722.79 lakh
- Deposits and Others: ₹493.91 lakh
- Deferred Tax Assets: ₹26.38 lakh
- Current Assets: ₹497.78 lakh
- Trade Receivables: ₹440.68 lakh
- Cash and Cash Equivalents: ₹53.54 lakh
- Other Current Assets: ₹3.56 lakh
- Total Equity and Liabilities: ₹9,743.25 lakh
- Shareholders' Funds: ₹9,381.14 lakh
- Equity Share Capital: ₹2,468.07 lakh
- Other Equity: ₹6,913.07 lakh
- Non-Current Liabilities: ₹140.50 lakh
- Other Non-Current Liabilities: ₹140.50 lakh
- Current Liabilities: ₹221.61 lakh
- Financial Liability: ₹183.68 lakh
- Other Current Liabilities: ₹7.02 lakh
- Provisions: ₹30.92 lakh
Cash Flow Statement (Half Year Ended September 30, 2026)
- Net Cash from Operating Activities: ₹63.30 lakh
- Net Cash Used in Investing Activities: -₹51.86 lakh
- Net Cash from Financing Activities: ₹0.00 lakh
- Net Increase in Cash: ₹11.44 lakh
- Cash at Beginning: ₹42.09 lakh
- Cash at Closing: ₹53.54 lakh
Subsidiary Information
Consolidated results include Avian Consultancy Services Private Limited, a subsidiary of Sofcom Systems Limited.
Capital Structure
- Paid-up Equity Share Capital: ₹2,420.41 lakh (Face Value of ₹10 per share)
- No change in share capital during the period