Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of SEBI (LODR) Regulations, 2015

Audit Opinion:

Qualified Limited Review Report by M/s Rushabh Davda and Associates Chartered Accountants

Key Financial Highlights [Amount in INR Lakhs]:

Standalone Results:

Revenue from Operations: ₹40,695 lakh

Other Income: ₹715 lakh

Total Revenue: ₹41,410 lakh

Total Expenses: ₹38,530 lakh

Profit Before Exceptional Items and Tax: ₹2,880 lakh

Exceptional Items: ₹3,245.70 lakh (gain)

Profit Before Tax: ₹6,125.70 lakh

Tax Expenses: ₹523.72 lakh (Current Tax: ₹60.71 lakh, Deferred Tax: ₹463.01 lakh)

Net Profit for the Period: ₹98.98 lakh

Total Comprehensive Income for the Period: ₹1,540 lakh

Paid Up Equity Share Capital (Face Value of Rs. 10 each): ₹2,499.50 lakh

Earnings Per Share (Basic and Diluted): ₹0.06

Segment-wise Performance:

The company does not have more than one reportable segment; hence segment-wise reporting is not applicable.

Corporate Actions:

Not Specified

Other Significant Information:

  • The company recognized an exceptional gain of ₹3,245.70 lakh on account of reversal of amount written off in earlier financial years due to settlement of disputes arising from a Joint Development Agreement
  • Subsequent to the quarter ended June 30, 2026, the company's One-Time Settlement (OTS) proposal was approved by the banker on August 13, 2026
  • The company has deposited a preliminary amount equivalent to 10% of the proposed settlement amount
  • The company is exploring options including fund infusion, preferential allotment and monetization of assets to meet financial obligations
  • The financial results have been prepared on a going concern basis despite material uncertainties