Key Financial Results
Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27):
- Revenue from operations: ₹0.00 lakh (Sep-26) vs ₹0.00 lakh (Sep-25) vs ₹0.00 lakh (Jun-26)
- Other income: ₹1.11 lakh (Sep-26) vs ₹0.23 lakh (Sep-25) vs ₹1.73 lakh (Jun-26)
- Total income: ₹1.11 lakh (Sep-26) vs ₹0.23 lakh (Sep-25) vs ₹1.73 lakh (Jun-26)
- Total expenses: ₹13.05 lakh (Sep-26) vs ₹20.75 lakh (Sep-25) vs ₹21.14 lakh (Jun-26)
- Net loss: ₹11.94 lakh (Sep-26) vs ₹20.52 lakh (Sep-25) vs ₹19.41 lakh (Jun-26)
- EPS (Basic & Diluted): (₹0.08) (Sep-26) vs (₹0.14) (Sep-25) vs (₹0.13) (Jun-26)
Half-Yearly Performance (H1 FY27 vs H1 FY26):
- Revenue from operations: ₹0.00 lakh (Sep-26) vs ₹122.34 lakh (Sep-25)
- Other income: ₹2.84 lakh (Sep-26) vs ₹14.59 lakh (Sep-25)
- Total income: ₹2.84 lakh (Sep-26) vs ₹136.93 lakh (Sep-25)
- Total expenses: ₹34.19 lakh (Sep-26) vs ₹40.68 lakh (Sep-25)
- Net loss: ₹31.35 lakh (Sep-26) vs Profit of ₹81.89 lakh (Sep-25)
- EPS (Basic & Diluted): (₹0.21) (Sep-26) vs ₹0.56 (Sep-25)
Balance Sheet Position (as at September 30, 2026)
Assets:
- Non-current assets: ₹3,225.18 lakh (vs ₹3,230.99 lakh as at Mar-26)
- Property, Plant and Equipment: ₹1.77 lakh
- Other Intangible Assets: ₹152.00 lakh
- Capital work-in-Progress: ₹980.00 lakh
- Investments: ₹2,087.25 lakh
- Other Non-current assets: ₹4.16 lakh
- Current assets: ₹861.77 lakh (vs ₹889.07 lakh as at Mar-26)
- Inventories: ₹440.00 lakh
- Investments: ₹220.51 lakh
- Cash and Cash Equivalents: ₹3.09 lakh
- Loans: ₹8.20 lakh
- Current Tax Assets (Net): ₹189.97 lakh
- Total assets: ₹4,096.95 lakh (vs ₹4,120.06 lakh as at Mar-26)
Liabilities and Equity:
- Equity share capital: ₹1,475.00 lakh (unchanged)
- Other equity: ₹2,604.86 lakh (vs ₹2,636.21 lakh as at Mar-26)
- Total equity: ₹4,079.86 lakh (vs ₹4,111.21 lakh as at Mar-26)
- Non-current liabilities: ₹3.32 lakh (Deferred Tax Liabilities, unchanged)
- Current liabilities: ₹3.77 lakh (vs ₹5.53 lakh as at Mar-26)
- Provisions: ₹0.00 lakh (vs ₹1.25 lakh)
- Other Current Liabilities: ₹3.77 lakh (vs ₹4.28 lakh)
Cash Flow Statement (H1 FY27 vs H1 FY26)
- Cash flow from operating activities: Negative ₹29.97 lakh (vs positive ₹113.89 lakh)
- Cash flow from investing activities: Positive ₹28.00 lakh (vs negative ₹108.23 lakh)
- Sale of Mutual Funds: ₹28.00 lakh (vs ₹43.56 lakh)
- Purchase of Fixed assets: ₹0.00 lakh (vs ₹1.79 lakh)
- Purchase in CWIP: ₹0.00 lakh (vs ₹10.00 lakh)
- Purchase of Mutual Funds: ₹0.00 lakh (vs ₹140.00 lakh)
- Net decrease in cash: ₹1.97 lakh (vs increase of ₹5.66 lakh)
- Closing cash balance: ₹3.09 lakh (vs ₹10.64 lakh)
Regulatory and Governance Details
- Board meeting: Held on November 13, 2026 from 4:30 PM to 5:15 PM
- Approvals: Unaudited financial results for quarter and half year ended September 30, 2026
- Auditor review: Limited review conducted by M/s G R A M and Associates LLP, Chartered Accountants (Firm Registration Number: 008850C)
- Compliance: Prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)
Notes to Financial Results
1. Results prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of Companies Act, 2013
2. Results reviewed by Audit Committee and approved by Board of Directors on November 13, 2026
3. Quarterly figures are balancing figures between half-year results and published Q1 results
4. Previous period figures have been re-grouped/re-arranged for comparability