TERRAFORM REALSTATE LIMITED

Financial Results Summary

Quarter Ended September 30, 2026:

  • Total Income: ₹0.44 lakh (consisting entirely of Other Income; Revenue from Operations: ₹0.00)
  • Total Expenses: ₹1.39 lakh
  • Loss before tax: ₹(0.95) lakh
  • Deferred Tax: ₹0.35 lakh
  • Net Loss: ₹(0.60) lakh
  • Basic EPS: ₹(0.12) (not annualized)
  • Total Comprehensive Income: ₹(0.60) lakh

Half Year Ended September 30, 2026:

  • Total Income: ₹0.44 lakh
  • Total Expenses: ₹3.27 lakh
  • Loss before tax: ₹(2.83) lakh
  • Deferred Tax: ₹0.82 lakh
  • Net Loss: ₹(2.01) lakh
  • Basic EPS: ₹(0.40) (not annualized)
  • Total Comprehensive Income: ₹(2.01) lakh

Comparative Figures (Quarter Ended September 30, 2025):

  • Total Income: ₹0.00 lakh
  • Total Expenses: ₹1.25 lakh
  • Loss before tax: ₹(1.24) lakh
  • Deferred Tax: ₹0.31 lakh
  • Net Loss: ₹(0.93) lakh
  • Basic EPS: ₹(0.19)

Full Year Ended March 31, 2026 (Audited):

  • Total Income: ₹23.48 lakh
  • Total Expenses: ₹11.25 lakh
  • Profit before tax: ₹12.23 lakh
  • Deferred Tax: ₹(3.01) lakh
  • Net Profit: ₹9.23 lakh
  • Basic EPS: ₹1.85

Capital Structure

  • Paid-up Equity Share Capital: ₹50.00 lakh (consistent across all periods)
  • Face Value: Not specified

Financial Position as at September 30, 2026

Assets:

  • Total Assets: ₹57.75 lakh (vs. ₹59.74 lakh as at March 31, 2026)
  • Non-Current Assets: ₹7.70 lakh (primarily Deferred Tax Assets of ₹7.70 lakh)
  • Current Assets: ₹50.05 lakh (including Cash & Cash Equivalents: ₹0.29 lakh, Other Current Assets: ₹49.76 lakh)

Equity and Liabilities:

  • Total Shareholders' Funds: ₹48.04 lakh (Equity Share Capital: ₹50.00 lakh, Other Equity: ₹(1.96) lakh)
  • Current Liabilities: ₹9.71 lakh (Trade Payables: ₹9.50 lakh, Other Financial Liabilities: ₹0.19 lakh, Other Current Liabilities: ₹0.01 lakh)
  • Non-Current Liabilities: Not applicable

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

  • Cash from Operating Activities: ₹(0.42) lakh
  • Cash from Investing Activities: ₹0.44 lakh
  • Cash from Financing Activities: ₹0.00 lakh
  • Net Increase in Cash: ₹0.02 lakh
  • Cash at Beginning: ₹0.27 lakh
  • Cash at End: ₹0.29 lakh

Auditor's Review

Ankit Goyanka and Associates, Chartered Accountants, issued a limited review report stating: "Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement of Unaudited Standalone Financial Results... has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which, it is to be disclosed, or that it contains any material misstatement."

Additional Information

  • Results available on company website: www.terraformrealstate.com
  • Figures in lakhs rounded to two decimals
  • Previous period figures regrouped/rearranged where necessary