Summary of Key Information:

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

Nature of Filing / Announcement: Outcome of Board Meeting under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Date of Board Meeting / Approval: August 14, 2026

Audit Opinion: Unmodified limited review report by Jain Kedia & Sharma, Chartered Accountants, with no material misstatements found.

Auditor’s Comment: Emphasis of matter paragraph regarding comparative financial information for quarter ended June 30, 2025 reviewed by predecessor auditor, but opinion not modified.

Key Financial Highlights [₹ in million, as declared]:

Standalone Results:

  • Revenue from Operations: Not explicitly stated in the standalone table.
  • Total Income: Not directly extractable from the messy table, but profit after tax is provided.
  • Net Profit: Loss of ₹4.31 million for quarter ended June 30, 2026; loss of ₹14.21 million for March 31, 2026; loss of ₹11.51 million for June 30, 2025.
  • Total Comprehensive Income: Loss of ₹4.3 million for June 30, 2026; loss of ₹14.2 million for March 31, 2026; loss of ₹14.6 million for June 30, 2025.
  • Paid-up equity share capital: ₹209.8 million (face value ₹1 per share) for all periods.
  • Other Equity: Not specified.

Consolidated Results:

  • Revenue from Operations: ₹24.0 million for quarter ended June 30, 2026; ₹6.8 million for March 31, 2026; ₹10.2 million for June 30, 2025; ₹35.0 million for year ended March 31, 2026 (audited).
  • Other Income: ₹0.0 million for June 30, 2026; ₹0.5 million for March 31, 2026; ₹6.1 million for June 30, 2025; ₹7.0 million for year ended March 31, 2026.
  • Total Income: ₹24.0 million for June 30, 2026; ₹7.3 million for March 31, 2026; ₹16.3 million for June 30, 2025; ₹42.0 million for year ended March 31, 2026.
  • Expenses:
  • Cost of services: ₹23.4 million for June 30, 2026; ₹0.7 million for March 31, 2026; ₹32.0 million for June 30, 2025; not clear for year ended (denoted as '甜' in data).
  • Employee benefits expenses: ₹9.1 million for June 30, 2026; ₹10.4 million for March 31, 2026; ₹12.0 million for June 30, 2025; ₹46.3 million for year ended March 31, 2026.
  • Finance cost: ₹0.2 million for June 30, 2026; ₹0.1 million for March 31, 2026; ₹0.3 million for June 30, 2025; not clear for year ended.
  • Depreciation and amortisation expenses: ₹2.0 million for June 30, 2026; ₹2.0 million for March 31, 2026; ₹2.5 million for June 30, 2025; ₹8.6 million for year ended March 31, 2026.
  • Other expenses: ₹8.3 million (from '<b>B.3</b>' in data) for June 30, 2026; ₹12.8 million for March 31, 2026; ₹12.5 million for June 30, 2025; ₹53.2 million (from '532' in data) for year ended March 31, 2026.
  • Total expenses: ₹43.1 million for June 30, 2026; ₹26.0 million for March 31, 2026; ₹59.3 million for June 30, 2025; ₹141.0 million for year ended March 31, 2026.
  • Profit before tax: Loss of ₹19.1 million for June 30, 2026; loss of ₹18.7 million for March 31, 2026; loss of ₹43.0 million for June 30, 2025; loss of ₹101.0 million for year ended March 31, 2026.
  • Profit after tax: Loss of ₹19.1 million for June 30, 2026; loss of ₹18.7 million for March 31, 2026; loss of ₹43.02 million for June 30, 2025; loss of ₹101.0 million for year ended March 31, 2026.
  • EPS (basic): Loss of ₹0.09 per share for June 30, 2026; loss of ₹0.09 per share for March 31, 2026; loss of ₹0.29 per share for June 30, 2025; loss of ₹0.48 per share for year ended March 31, 2026.
  • Attribution of profit:
  • For June 30, 2026: attributable to equity holders of parent company: loss of ₹19.1 million; non-controlling interest: not applicable (denoted as '×' in data).
  • For March 31, 2026: attributable to equity holders: loss of ₹7.5 million; non-controlling interest: loss of ₹11.2 million.
  • For June 30, 2025: attributable to equity holders: loss of ₹43.0 million; non-controlling interest: not applicable.
  • For year ended March 31, 2026: attributable to equity holders: loss of ₹95.8 million; non-controlling interest: loss of ₹5.2 million.
  • Total Comprehensive Income: Loss of ₹19.1 million for June 30, 2026; loss of ₹24.0 million for March 31, 2026; loss of ₹43.0 million for June 30, 2025; loss of ₹106.3 million for year ended March 31, 2026.
  • Paid-up equity share capital: ₹209.8 million (face value ₹1 per share) for all periods.
  • Other Equity: Not specified.

Segment-wise Performance:

  • 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. No segment-wise breakdown provided beyond this.

Corporate Actions:

  • No dividend declarations, share splits, bonus issues, buybacks, or capital raising mentioned.
  • Appointment of M/s. Patel and Mehta, Chartered Accountants, Ahmedabad as Internal Auditors for FY 2026-27. Brief profile includes partners Nirav Mehta, Harbinder Shreni, and Snehal Thakkar, offering services like audit, tax, internal audit, GST, FEMA, accounting, and payroll.

Other Significant Information:

  • Subsidiaries included in consolidation: NSI Infinium Global Limited, NUPI Infotech Limited, Sine Qua Non Solutions Private Limited.
  • For consolidated results, interim financial information of subsidiaries was reviewed by other auditors, with total revenues of ₹23.69 million and total comprehensive loss of ₹4.87 million for three months ended June 30, 2026.
  • No exceptional items, capex, guidance, or accounting policy changes disclosed.