Board Meeting Details

The Board of Directors meeting was held on Thursday, November 05, 2026 through audio/video conference. The meeting commenced at 9:00 PM and concluded at 9:45 PM.

Key Decisions

The Board inter alia considered and approved:

  • Un-audited Financial Results (Standalone and Consolidated) along with Limited Review Report for the quarter and half year ended September 30, 2026
  • The results were prepared pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
  • The results were reviewed and recommended by the Audit Committee
  • Mr. Naresh Sharma, Managing Director was authorized to sign the Financials on behalf of the Company

Standalone Financial Results (Rupees in million)

Quarter Ended September 30, 2026:

  • Income from operations: ₹4.1
  • Other income: ₹0.2
  • Total income: ₹4.3
  • Total expenses: ₹10.6
  • Profit before exceptional item and tax: ₹(6.3)
  • Exceptional items: ₹0.0
  • Profit before tax: ₹(6.3)
  • Tax expenses: ₹0.0
  • Profit after tax: ₹(6.3)
  • Other Comprehensive Income: ₹0.0
  • Total Comprehensive Income: ₹(6.3)
  • Basic EPS: ₹(0.03)
  • Diluted EPS: ₹(0.03)

Half Year Ended September 30, 2026:

  • Income from operations: ₹8.8
  • Other income: ₹0.5
  • Total income: ₹9.3
  • Total expenses: ₹29.8
  • Profit before exceptional item and tax: ₹(20.5)
  • Exceptional items: ₹0.0
  • Profit before tax: ₹(20.5)
  • Tax expenses: ₹0.0
  • Profit after tax: ₹(20.5)
  • Other Comprehensive Income: ₹0.0
  • Total Comprehensive Income: ₹(20.5)
  • Basic EPS: ₹(0.10)
  • Diluted EPS: ₹(0.10)

Comparative Figures (Half Year):

  • September 30, 2025: Profit after tax ₹(18.5) million
  • March 31, 2026 (Audited): Profit after tax ₹(44.0) million

Standalone Balance Sheet (as at September 30, 2026)

  • Total Assets: ₹1,290.3 million
  • Non-current assets: ₹1,024.0 million (including Investments: ₹965.6 million)
  • Current assets: ₹266.4 million
  • Total Equity: ₹1,065.2 million
  • Paid-up equity share capital: ₹209.8 million (Face value ₹1/- each)
  • Other equity: ₹855.4 million
  • Total Liabilities: ₹225.1 million

Standalone Cash Flow (Half Year Ended September 30, 2026)

  • Net cash used in operating activities: ₹(10.6) million
  • Net cash used in investing activities: ₹(0.6) million
  • Net cash used in financing activities: ₹10.1 million
  • Net decrease in cash and cash equivalents: ₹(1.0) million
  • Cash and cash equivalents at end: ₹8.4 million

Consolidated Financial Results (Rupees in million)

Quarter Ended September 30, 2026:

  • Income from operations: ₹13.7
  • Other income: ₹0.2
  • Total income: ₹13.9
  • Total expenses: ₹78.7
  • Profit before exceptional item and tax: ₹(64.8)
  • Exceptional items: ₹0.0
  • Profit before tax: ₹(64.8)
  • Tax expenses: ₹0.0
  • Profit after tax: ₹(64.8)
  • Total Comprehensive Income: ₹(64.8)
  • Basic EPS: ₹(0.31)
  • Diluted EPS: ₹(0.31)

Half Year Ended September 30, 2026:

  • Income from operations: ₹37.2
  • Other income: ₹0.2
  • Total income: ₹37.4
  • Total expenses: ₹167.5
  • Profit before exceptional item and tax: ₹(130.1)
  • Exceptional items: ₹0.0
  • Profit before tax: ₹(130.1)
  • Tax expenses: ₹0.0
  • Profit after tax: ₹(130.1)
  • Total Comprehensive Income: ₹(130.1)
  • Basic EPS: ₹(0.62)
  • Diluted EPS: ₹(0.62)

Consolidated Entities

The consolidated results include:

1. NSI Infinium Global Limited (Subsidiary)

2. NUPI Infotech Limited (Wholly Owned Subsidiary)

3. Sine Qua Non Solutions Private Limited (Step Down Subsidiary)

Subsidiaries contributed total assets of ₹181.30 million, total revenues of ₹34.18 million, and total comprehensive loss of ₹(9.90) million for the six months ended September 30, 2026.

Important Notes

1. The company operates in one business segment: E-commerce including payment services, trading of e-vouchers, financial services under S-commerce, website development, and maintenance and related ancillary services.

2. Fair Valuation of Investments: The company holds investments measured at fair value of ₹965.6 million. The fair value as at September 30, 2026 was considered based on valuation reports dated May 2025. Management evaluated that there are no significant deviations in actual performance versus assumptions in the earlier reports. The process of obtaining updated valuation reports is in progress.

3. The financial results have been filed with the stock exchanges and are available on the company's website at https://www.suvidhaa.com/financial-results.html