Summary of Key Information:

Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Unaudited Standalone Financial Results

Audit Opinion: Limited Review Report - No audit opinion expressed (review provides moderate assurance)

Key Financial Highlights [₹ in Lakh]:

Standalone Results:

Revenue from Operations: ₹0.00 (Q1 FY27), ₹0.00 (Q1 FY26)

Other Income: ₹0.00 (Q1 FY27), ₹14.29 (Q1 FY26)

Total Income: ₹0.00 (Q1 FY27), ₹14.29 (Q1 FY26)

Expenses:

  • Employee benefits expenses: ₹1.50 (Q1 FY27), ₹27.90 (Q1 FY26)
  • Finance Cost: ₹0.00 (Q1 FY27), ₹0.00 (Q1 FY26)
  • Depreciation & Amortization Expenses: ₹269.85 (Q1 FY27), ₹269.85 (Q1 FY26)
  • Liquidation Expenses: ₹11.50 (Q1 FY27), ₹92.29 (Q1 FY26)
  • Other Expenses: ₹12.83 (Q1 FY27), ₹0.00 (Q1 FY26)

Total Expenses: ₹295.68 (Q1 FY27), ₹390.04 (Q1 FY26)

Profit/(Loss) before tax: (₹295.68) (Q1 FY27), (₹375.74) (Q1 FY26)

Tax Expenses: ₹0.00 (Q1 FY27), ₹0.00 (Q1 FY26)

Net Profit/(Loss) for the period: (₹295.68) (Q1 FY27), (₹375.74) (Q1 FY26)

EPS (Basic & Diluted) from Continuing Operations: (₹0.95) (Q1 FY27), (₹25.57) (Q1 FY26)

Balance Sheet Items:

Paid-up Equity Share Capital: ₹3100.49 lakh

Face Value of Equity Share: ₹10.00

Reserves excluding revaluation reserves: ₹0.00 (as at June 30, 2026)

Segment-wise Performance: Not Applicable - Company operates in single business segment of fitness centres

Corporate Actions: None declared during the quarter

Other Significant Information:

  • Pending allotment of 1,00,00,000 new equity shares (95% to New Promoters/Acquirer & Nominees, 5% to public/strategic investors)
  • No fresh capital infused during the quarter
  • Impairment assessment of fixed assets under Ind AS 36 remains in progress
  • Balance confirmations and reconciliations of historical balances remain in progress
  • Provision for taxes not recognized due to losses
  • Deferred Tax Assets not recognized due to uncertainty regarding future taxable profits
  • Going concern assessment: Company's ability to continue dependent on timely completion of pending equity allotment/capital infusion, resumption of trading, and regularisation of regulatory compliances