Board Meeting Details

The Board of Directors meeting was held on Thursday, October 22, 2026, at the company's registered office. The meeting commenced at 1:30 PM and concluded at 2:45 PM.

Board Approvals

The Board:

1. Approved the Unaudited Financial Results prepared as per Indian Accounting Standard (Ind AS) for the half year ended September 30, 2026.

2. Noted the Limited Review Report of the Unaudited Standalone Financial Results for the half year ended September 30, 2026, issued by the company's auditor.

Financial Performance (Standalone - Rs. in Lakhs)

Income Statement for Six Months Ended September 30, 2026 (Unaudited):

  • Revenue from Operations: ₹40.485
  • Other Income: ₹2.082
  • Total Income: ₹42.567

Expenses:

  • Employee benefits expense: ₹25.818
  • Depreciation and amortization expense: ₹0.866
  • Other expenditure: ₹13.266
  • Total Expenses: ₹39.950

Profitability:

  • Profit from operations before tax: ₹2.617
  • Tax expense: ₹0.659 (Current Tax: ₹0.659, Deferred Tax: ₹0.000)
  • Net Profit for the period: ₹1.958
  • Total Comprehensive Income for the period: ₹1.958

Earnings Per Share (EPS):

  • Basic EPS from continuing and discontinued operations: ₹0.002
  • Diluted EPS from continuing and discontinued operations: ₹0.002

Comparative Figures (Six Months Ended):

  • Previous period (October 1, 2025 to March 31, 2026 - Audited): Net Profit ₹0.899
  • Corresponding period (April 1, 2025 to September 30, 2025 - Unaudited): Net Profit ₹3.810

Balance Sheet Position (As at September 30, 2026 - Unaudited)

Assets (Total: ₹1171.566 Lakhs):

  • Non-current Assets: ₹1135.597
  • Fixed Assets: ₹81.058 (Tangible Assets: ₹2.753, Intangible assets under development: ₹78.305)
  • Deferred tax assets: ₹0.183
  • Other non-current assets: ₹1054.356
  • Current Assets: ₹35.969
  • Trade receivables: ₹16.625
  • Cash and cash equivalents: ₹16.055
  • Short-term loans and advances: ₹0.100
  • Other current assets: ₹3.189

Equity & Liabilities (Total: ₹1171.566 Lakhs):

  • Shareholders' Funds: ₹1164.683
  • Share capital: ₹1100.000
  • Reserves and surplus: ₹64.683
  • Current Liabilities: ₹6.883
  • Trade payables (other than micro/small enterprises): ₹0.141
  • Other current liabilities: ₹4.264
  • Short-term provisions: ₹2.478

Cash Flow Statement (Six Months Ended September 30, 2026 - Unaudited)

  • Net cash flows from operating activities: ₹(7.580)
  • Net cash flows from investing activities: ₹0.000
  • Net cash flows from financing activities: ₹0.000
  • Net decrease in cash and cash equivalents: ₹(8.239)
  • Cash and cash equivalents at beginning of period: ₹24.293
  • Cash and cash equivalents at end of period: ₹16.055

Capital Structure

  • Paid-up equity share capital: ₹1100.000 Lakhs
  • Face value per share: ₹10.000
  • Number of equity shares: 11,000,000

Auditor's Limited Review Report

Bharat Gupta & Co., Chartered Accountants, issued a limited review report on the unaudited financial results. Based on their review, nothing has come to their attention that causes them to believe that the statement:

  • Has not disclosed the information required by SEBI Regulation 33
  • Contains any material misstatement

The review was conducted in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI.

Additional Notes

1. The results were reviewed by the Audit Committee and taken on record by the Board of Directors.

2. The company does not have more than one reportable segment under AS 17.

3. The results were prepared in accordance with SEBI Listing Regulations and applicable Ind AS.

4. Previous year figures have been rearranged/regrouped where necessary.