Tivoli Construction Limited disclosed its unaudited financial results for the quarter ended 30th June, 2026 (Q1 FY2027) through a regulatory filing with BSE Limited. The disclosure was made pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Board Meeting Details
The Board of Directors meeting was held on Friday, 14th August, 2026, commencing at 3:30 pm and concluding at 4:00 pm. The meeting approved the Unaudited Standalone and Consolidated Financial Results for the quarter ended 30th June, 2026, as recommended by the Audit Committee in their meeting held earlier the same day.
Standalone Financial Performance (₹ in Lakhs)
Income Statement:
- Revenue from Operations: NIL (Previous quarter: ₹6.95 lakh, Year-ago quarter: NIL)
- Other Income: ₹7.00 lakh (Previous quarter: NIL, Year-ago quarter: ₹7.00 lakh)
- Total Income: ₹7.00 lakh (Previous quarter: ₹6.95 lakh, Year-ago quarter: ₹7.00 lakh)
Expenses Breakdown:
- Employee benefits expense: ₹0.18 lakh
- Other expenses: ₹4.33 lakh comprising:
- Advertisement Expenses: ₹0.19 lakh
- Professional Fees: ₹0.24 lakh
- Listing Fees & other fees to Stock exchange: ₹3.25 lakh
- Other expenses: ₹0.65 lakh
- Total Expenses: ₹4.51 lakh (Previous quarter: ₹8.68 lakh, Year-ago quarter: ₹4.45 lakh)
Profitability:
- Profit before tax: ₹2.49 lakh (Previous quarter: loss of ₹1.72 lakh, Year-ago quarter: profit of ₹2.55 lakh)
- Tax expense: NIL
- Net Profit for the period: ₹2.49 lakh (Previous quarter: loss of ₹1.72 lakh, Year-ago quarter: profit of ₹2.55 lakh)
- Total Comprehensive Income: ₹2.49 lakh
Capital Structure:
- Paid-up equity share capital: ₹50.00 lakh (Face value ₹10 per share)
- Reserves/Other equity: Not specified for current quarter
- Earnings Per Share (Basic & diluted): ₹0.50 (Previous quarter: -₹0.34, Year-ago quarter: ₹0.51)
Consolidated Financial Performance (₹ in Lakhs)
Income Statement:
- Total Income: ₹0.40 lakh (Previous quarter: ₹7.52 lakh, Year-ago quarter: ₹2.70 lakh)
Expenses Breakdown:
- Employee benefits expense: ₹0.54 lakh
- Other expenses: ₹4.33 lakh comprising:
- Advertisement Expenses: ₹0.19 lakh
- Professional Fees: ₹0.24 lakh
- Listing Fees & other fees to Stock exchange: ₹3.25 lakh
- Other expenses: ₹0.65 lakh
- Total Expenses: ₹4.87 lakh (Previous quarter: ₹11.12 lakh, Year-ago quarter: ₹4.85 lakh)
Profitability:
- Loss before tax: ₹4.47 lakh (Previous quarter: loss of ₹3.60 lakh, Year-ago quarter: loss of ₹2.15 lakh)
- Tax expense: NIL (Previous quarter: ₹0.65 lakh, Year-ago quarter: ₹0.58 lakh)
- Net Loss for the period: ₹4.47 lakh (Previous quarter: loss of ₹4.25 lakh, Year-ago quarter: loss of ₹2.73 lakh)
- Total Comprehensive Loss: ₹4.47 lakh
Capital Structure:
- Paid-up equity share capital: ₹50.00 lakh
- Earnings Per Share (Basic & diluted): -₹0.89 (Previous quarter: -₹0.85, Year-ago quarter: -₹0.55)
Subsidiary Information
The consolidated results include Victoria Investment Company Limited as a subsidiary.
Accounting and Regulatory Compliance
The financial results:
- Were prepared in accordance with Indian Accounting Standards (Ind AS)
- Follow Ind AS 34 "Interim Financial Reporting"
- Have been reviewed by the Audit Committee and approved by the Board of Directors
- Were subjected to "Limited Review" by statutory auditors N S Shetty & Co (FRN: 110101W)
- The company has a single business segment, making segment disclosure under Ind AS 108 not applicable
Auditor's Limited Review Report
The auditors, N S Shetty & Co, issued a limited review report stating that based on their review, nothing has come to their attention that causes them to believe that the financial results contain any material misstatement or fail to disclose information required by SEBI Listing Regulations.