Financial Results Overview (₹ in Lakhs)

The company reported a net loss of ₹19.15 lakh for Q1 FY27 (quarter ended June 30, 2026), compared to a net loss of ₹2.96 lakh in the same quarter previous year (Q1 FY26) and a profit of ₹1.04 lakh in the immediate previous quarter (Q4 FY26).

Revenue Performance

  • Revenue from operations: ₹4.11 lakh (Q1 FY27) vs ₹40.00 lakh (Q1 FY26) - significant decline of 89.7%
  • Other income: ₹18.22 lakh (Q1 FY27) vs ₹12.47 lakh (Q1 FY26)
  • Total income: ₹22.34 lakh (Q1 FY27) vs ₹52.47 lakh (Q1 FY26)

Expense Breakdown

  • Cost of materials consumed/purchases of stock-in-trade: ₹1.87 lakh
  • Employee benefit expenses: ₹0.75 lakh
  • Finance cost: ₹16.77 lakh
  • Depreciation & amortization: ₹0.04 lakh
  • Other expenses: ₹2.21 lakh
  • Total expenses: ₹21.64 lakh

Tax and Comprehensive Income

  • Deferred tax: ₹(3.65) lakh (credit)
  • Total tax expense: ₹(2.96) lakh
  • Total comprehensive income: ₹(2.96) lakh loss

Share Capital and EPS

  • Paid-up equity share capital: ₹1,688.90 lakh (face value Re. 1 each)
  • Basic and diluted EPS: ₹(0.02) loss per share for Q1 FY27

Comparative Period Data

For year ended March 31, 2026:

  • Revenue from operations: ₹22.02 lakh
  • Other income: ₹57.42 lakh
  • Total income: ₹79.43 lakh
  • Total expenses: ₹66.72 lakh
  • Profit before tax: ₹12.72 lakh
  • Total tax expense: ₹9.07 lakh
  • Basic and diluted EPS: ₹0.05

Regulatory and Compliance Notes

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on August 12, 2026.

2. Statutory auditors (GAMS & Associates LLP) carried out a limited review of the financial results for the quarter ended June 30, 2026.

3. Financial results prepared in accordance with IND AS 34 "Interim Financial Reporting" prescribed under Section 133 of Companies Act, 2013.

4. Company operates in a single primary business segment (trading), making IND AS 108 disclosure requirements inapplicable.

5. No investor complaints were pending at the beginning of the quarter, and no complaints were received during the quarter ended June 30, 2026.

6. Provision for tax is made at year-end only.