Board Meeting Details

The Board of Directors meeting was held on November 13, 2026, commencing at 10:00 PM and concluding at 10:30 PM. The meeting approved the unaudited financial results.

Standalone Financial Performance (Amounts in ₹ Lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹16.23
  • Total Expenses: ₹29.54
  • Net Loss: ₹(13.31)
  • Basic EPS: ₹(0.06)
  • Diluted EPS: ₹(0.06)

Quarter Ended June 30, 2026:

  • Total Income: ₹12.25
  • Total Expenses: ₹36.03
  • Net Loss: ₹(23.78)
  • Basic EPS: ₹(0.10)
  • Diluted EPS: ₹(0.10)

Half Year Ended September 30, 2026:

  • Total Income: ₹28.48
  • Total Expenses: ₹65.57
  • Net Loss: ₹(37.09)
  • Basic EPS: ₹(0.16)
  • Diluted EPS: ₹(0.16)

Comparative Period (Half Year Ended September 30, 2025):

  • Total Income: ₹2.63
  • Total Expenses: ₹37.87
  • Net Loss: ₹(35.24)
  • Basic EPS: ₹(0.26)
  • Diluted EPS: ₹(0.26)

Full Year Ended March 31, 2026 (Audited):

  • Total Income: ₹9.14
  • Total Expenses: ₹79.68
  • Net Loss: ₹(70.53)
  • Basic EPS: ₹(0.52)
  • Diluted EPS: ₹(0.52)

Capital Structure Changes

Paid-up equity share capital (face value ₹10 each) increased significantly from ₹1,353.72 lakh as of September 30, 2025, and March 31, 2026, to ₹2,365.72 lakh as of September 30, 2026.

Standalone Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹2,410.03 lakh
  • Total Equity: ₹2,118.96 lakh
  • Non-current liabilities: ₹254.00 lakh
  • Current liabilities: ₹37.06 lakh

Consolidated Financial Performance (Amounts in ₹ Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹251.67
  • Total Income: ₹251.74
  • Total Expenses: ₹328.32
  • Net Loss: ₹(76.59)
  • Basic EPS: ₹(0.32)
  • Diluted EPS: ₹(0.32)

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹517.82
  • Total Income: ₹517.89
  • Total Expenses: ₹617.24
  • Net Loss: ₹(99.35)
  • Basic EPS: ₹(0.42)
  • Diluted EPS: ₹(0.42)

Subsidiaries Included in Consolidation

1. Rasvat Food Specialities Private Limited - Wholly Owned Subsidiary (Indian)

2. Celest Hospitalities Private Limited - Subsidiary (Indian)

Auditor's Review

NSVR & Associates LLP, Chartered Accountants (FRN: 008801S/S200060), issued limited review reports on both standalone and consolidated financial results. Their review did not identify any material misstatements and confirmed compliance with SEBI Listing Regulations.

Additional Information

  • The company operates in a single segment
  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Figures for previous periods have been re-grouped for comparison purposes
  • The results were reviewed by the Audit Committee before board approval