Board Meeting Details

The Board meeting was held at the Registered Office of the Company at 3A, Mangoe Lane, 1st Floor Surana House, Kolkata - 700 001, which commenced at 04:30 P.M. and concluded at 05:00 P.M.

Key Decisions Approved

1. Standalone Unaudited Financial Results: The Board considered and approved the Standalone Unaudited Financial Results for the Quarter and half year ended on 30th September, 2026 along with Limited Review Report.

2. Appointment of Internal Auditor: The Board approved the appointment of M/s. D G M S & Co., Chartered Accountants (FRN: 0112187W), Jamnagar, as Internal Auditor of the Company for Financial Year 2026-27.

Financial Performance (Rs. in Lakh)

Quarter Ended 30th September, 2026:

  • Total Revenue from operations: Not disclosed
  • Total expenses: ₹1.67
  • Profit/(Loss) Before Tax: (₹1.67)
  • Net Profit/(Loss) for the Period: (₹1.67)
  • Basic EPS: (₹0.07)
  • Diluted EPS: (₹0.07)

Quarter Ended 30th June, 2026:

  • Total expenses: ₹4.63
  • Profit/(Loss) Before Tax: (₹4.63)
  • Net Profit/(Loss) for the Period: (₹4.63)
  • Basic EPS: (₹0.19)
  • Diluted EPS: (₹0.19)

Half Year Ended 30th September, 2026:

  • Total expenses: ₹6.29
  • Profit/(Loss) Before Tax: (₹6.29)
  • Net Profit/(Loss) for the Period: (₹6.29)
  • Basic EPS: (₹0.26)
  • Diluted EPS: (₹0.26)

Comparative Figures (Half Year Ended 30th September, 2025):

  • Total expenses: ₹6.12
  • Profit/(Loss) Before Tax: (₹6.12)
  • Net Profit/(Loss) for the Period: (₹6.12)
  • Basic EPS: (₹0.25)
  • Diluted EPS: (₹0.25)

Full Year Ended 31st March, 2026 (Audited):

  • Total expenses: ₹9.94
  • Profit/(Loss) Before Tax: (₹9.94)
  • Net Profit/(Loss) for the Period: (₹9.94)
  • Basic EPS: (₹0.41)
  • Diluted EPS: (₹0.41)

Capital Structure

  • Paid-up equity share capital: ₹243.15 lakh (consistent across all periods)
  • Face value per share: ₹10.00

Internal Auditor Appointment Details

  • Name: M/s. D G M S & Co.
  • Designation: Internal Auditor
  • Firm Registration Number: 0112187W
  • Reason for Appointment: New appointment
  • Date of Appointment: 3rd November, 2026
  • Profile: Chartered Accountancy firm established on 16th May 1991 with over 35 years of professional experience in financial, taxation, auditing, regulatory compliance and business advisory services

Financial Position as of 30th September, 2026 (Unaudited)

  • Total Assets: ₹4.04 lakh
  • Cash and cash equivalents: ₹0.54 lakh
  • Equity Share capital: ₹243.15 lakh
  • Other Equity: (₹273.69) lakh [negative equity]
  • Long Term Borrowings: ₹31.89 lakh
  • Short Term Provisions: ₹2.70 lakh

Cash Flow Statement (Half Year Ended 30th September, 2026)

  • Net cash used in operations: (₹1.76) lakh
  • Net cash from financing activities: ₹8.17 lakh
  • Net increase in cash: ₹0.12 lakh
  • Cash at beginning: ₹0.42 lakh
  • Cash at end: ₹0.54 lakh

Additional Information

  • The figures for corresponding previous periods have been regrouped/reclassified for comparability
  • Statement of Assets and Liabilities and cashflow statement as on 30th September 2026 enclosed
  • Disclosure made pursuant to SEBI Circular No. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated July 13, 2023