Financial Results Overview

Quarter Ended 30th September 2026 (Unaudited)

  • Revenue From Operations: ₹0.00 lakh
  • Total Revenue: ₹0.00 lakh
  • Total Expenses: ₹1.67 lakh
  • Profit/Loss Before Tax: ₹(1.67) lakh loss
  • Net Profit/Loss for Period: ₹(1.67) lakh loss
  • Basic EPS: ₹(0.07)
  • Diluted EPS: ₹(0.07)

Half Year Ended 30th September 2026 (Unaudited)

  • Revenue From Operations: ₹0.00 lakh
  • Total Revenue: ₹0.00 lakh
  • Total Expenses: ₹6.29 lakh
  • Profit/Loss Before Tax: ₹(6.29) lakh loss
  • Net Profit/Loss for Period: ₹(6.29) lakh loss
  • Basic EPS: ₹(0.26)
  • Diluted EPS: ₹(0.26)

Comparative Period Results

Quarter Ended 30th June 2026 (Unaudited): Net loss of ₹4.63 lakh, EPS ₹(0.19)

Quarter Ended 30th September 2025 (Unaudited): Net loss of ₹0.25 lakh, EPS ₹(0.01)

Half Year Ended 30th September 2025 (Unaudited): Net loss of ₹6.12 lakh, EPS ₹(0.25)

Year Ended 31st March 2026 (Audited): Net loss of ₹9.94 lakh, EPS ₹(0.41)

Capital Structure

  • Paid-up Equity Share Capital: ₹243.15 lakh (consistent across all periods)
  • Face Value per Share: ₹10.00
  • Reserves Excluding Revaluation Reserves: Not quantified in disclosure

Operational Details

  • The company has a single reportable business segment: Trading and Distributors
  • No separate segment-wise disclosure required as per Ind AS 108
  • Statement of Assets and Liabilities and cash flow statement as on 30th September 2026 enclosed

Approval and Review Process

  • Financial results reviewed by Audit Committee and approved by Board of Directors on 3rd November, 2026
  • Statutory auditors conducted limited review of unaudited results for quarter and half year ended 30/09/2026
  • Results prepared in accordance with Indian Accounting Standard (Ind AS) 34

Related Party Transactions (Half-yearly disclosure)

The company disclosed the following related party transactions involving loans:

1. Surbhi Aggarwal (Whole-time Director): Loan transaction with opening balance ₹0.00, closing balance ₹6.58 lakh

2. Chiran Director (Rahul Goud): Loan transaction with value ₹4.00 lakh during reporting period

3. Sangeeta Aggarwal (Director): Loan transaction with opening balance ₹6.27 lakh, additional ₹6.00 lakh during period, closing balance ₹12.27 lakh

4. Gulshan Kumar (Relative of Director): Loan transaction with value ₹1.20 lakh during reporting period

Cash Flow Highlights (Half Year Ended 30th September 2026)

  • Net cash used in operations: ₹(8.05) lakh
  • Net cash from financing activities: ₹8.17 lakh (mainly from increase in long-term borrowings)
  • Cash and cash equivalents at end: ₹0.54 lakh (₹0.21 cash on hand + ₹0.33 bank balances)

Balance Sheet Highlights (as of 30th September 2026, Unaudited)

  • Total Assets: ₹4.04 lakh
  • Equity Share Capital: ₹243.15 lakh
  • Other Equity: ₹(273.69) lakh (negative)
  • Long Term Borrowings: ₹31.89 lakh
  • Short Term Provisions: ₹2.70 lakh