Key Dates

  • Board meeting date: 13th November, 2026 (commenced at 4:00 PM, concluded at 7:20 PM)
  • Results approval date: 13th November, 2026
  • Publication deadline for extract: 15th November, 2026
  • Period covered: Quarter and half year ended 30th September, 2026

Financial Results - Standalone (Amount in ₹ Lakhs)

Quarterly Performance

  • Q2 Sep 2026: Total Income ₹9.09, Net Profit ₹0.46, EPS ₹0.00
  • Q1 Jun 2026: Total Income ₹9.17, Net Profit ₹2.02, EPS ₹0.01
  • Q2 Sep 2025: Total Income ₹9.76, Net Profit ₹3.48, EPS ₹0.02

Half-Yearly Performance

  • H1 Sep 2026: Total Income ₹18.26, Net Profit ₹2.48, EPS ₹0.01
  • H1 Sep 2025: Total Income ₹19.57, Net Profit ₹7.93, EPS ₹0.04
  • FY Mar 2026: Total Income ₹38.43, Net Profit ₹9.73, EPS ₹0.05

Income Breakdown (Q2 Sep 2026)

  • Revenue from Operations: Not reported (shown as symbols)
  • Other Income: ₹9.09
  • Total Income: ₹9.09

Expense Breakdown (Q2 Sep 2026)

  • Employee benefit expenses: ₹2.14
  • Other expenses: ₹6.49
  • Total Expenses: ₹8.63
  • Profit before tax: ₹0.46
  • Tax Expense: ₹0.00

Financial Results - Consolidated (Amount in ₹ Lakhs)

Quarterly Performance

  • Q2 Sep 2026: Total Income ₹0.33, Net Loss ₹(8.36), EPS ₹(0.04)
  • Q1 Jun 2026: Total Income ₹0.34, Net Loss ₹(6.91), EPS ₹(0.04)
  • Q2 Sep 2025: Total Income ₹0.34, Net Loss ₹(6.25), EPS ₹(0.03)

Half-Yearly Performance

  • H1 Sep 2026: Total Income ₹0.67, Net Loss ₹(15.27), EPS ₹(0.08)
  • H1 Sep 2025: Total Income ₹0.67, Net Loss ₹(11.30), EPS ₹(0.06)
  • FY Mar 2026: Total Income ₹1.36, Net Loss ₹(28.21), EPS ₹(0.14)

Consolidated Entities

Includes results of Square Four Projects India Limited and its wholly owned subsidiary BRC Construction Company Private Limited.

Balance Sheet Position (Standalone)

  • As at 30.09.2026: Total Assets ₹649.08 Lakhs, Equity ₹640.21 Lakhs
  • As at 31.03.2026: Total Assets ₹646.52 Lakhs, Equity ₹637.73 Lakhs
  • Investments: ₹65.31 Lakhs (non-current)
  • Cash and Cash Equivalents: ₹7.72 Lakhs (current)
  • Other Financial Assets: ₹554.43 Lakhs (current)

Cash Flow Statements

Standalone (H1 Sep 2026)

  • Operating Activities: Cash used ₹(17.77) Lakhs
  • Investing Activities: Cash from operations ₹18.26 Lakhs (interest income)
  • Net increase in cash: ₹0.49 Lakhs

Consolidated (H1 Sep 2026)

  • Operating Activities: Cash used ₹(21.17) Lakhs
  • Investing Activities: Cash used ₹(0.84) Lakhs
  • Financing Activities: Cash from borrowings ₹22.60 Lakhs
  • Net increase in cash: ₹0.59 Lakhs

Auditor's Limited Review Report

P ARV & Associates (FRN: 032073C) issued a qualified review report highlighting:

  • Company carried financial assets aggregating ₹39,50,000 (₹39.50 Lakhs) at cost as at 30 September 2026
  • These assets should be measured at fair value per Ind AS 109 and Ind AS 113
  • Management's failure to determine fair value prevents assessment of impact on profit, other comprehensive income, and deferred tax balances
  • Except for this matter, nothing came to attention suggesting material misstatement

Additional Information

  • The company has only one segment: Real Estate
  • Paid-up equity share capital: ₹980.89 Lakhs (face value ₹5 each) remained unchanged
  • Results will be published in Business Standard (English) and Sukhabar (Bengali) by 15.11.2026
  • Full results available on BSE website (www.bseindia.com) and company website (www.squarefourgroup.in)
  • The disclosure is made pursuant to SEBI LODR Regulations 30, 33, and 47