Tranway21 Technologies H1 FY26 Net Profit Drops 95%

Revenue from Operations: ₹107.58 (H1 FY26) vs ₹191.87 (H1 FY25)
Other Income: ₹26.11 (H1 FY26) vs ₹73.09 (H1 FY25)
Total Income: ₹133.69 (H1 FY26) vs ₹264.96 (H1 FY25)
Employee Benefits Expenses: ₹68.92 (H1 FY26) vs ₹82.73 (H1 FY25)
Finance Cost: ₹5.88 (H1 FY26) vs ₹7.63 (H1 FY25)
Depreciation and Amortization: ₹0.40 (H1 FY26) vs ₹0.00 (H1 FY25)
Other Expenses: ₹53.07 (H1 FY26) vs ₹69.49 (H1 FY25)
Total Expenses: ₹128.28 (H1 FY26) vs ₹159.85 (H1 FY25)
Profit before tax: ₹5.42 (H1 FY26) vs ₹105.11 (H1 FY25)
Net Profit after tax: ₹5.42 (H1 FY26) vs ₹104.80 (H1 FY25)
Earnings per share (Basic & Diluted): ₹0.05 (H1 FY26) vs ₹0.99 (H1 FY25)

Share Capital: ₹1,059.88 lakh (unchanged from March 31, 2026)
Reserves & Surplus: ₹134.93 lakh (vs ₹129.52 lakh as at March 31, 2026)
Long-term borrowings: ₹419.74 lakh (vs ₹406.84 lakh as at March 31, 2026)
Short-term borrowings: ₹84.84 lakh (vs ₹101.51 lakh as at March 31, 2026)
Trade payables: ₹38.38 lakh (vs ₹43.94 lakh as at March 31, 2026)
Total Assets/Liabilities: ₹1,763.44 lakh (vs ₹1,782.22 lakh as at March 31, 2026)
Non-current investments: ₹1,158.10 lakh (unchanged)
Cash & Cash equivalents: ₹1.20 lakh (vs ₹6.72 lakh as at March 31, 2026)

Net cash from operating activities: ₹4.12 lakh (vs ₹88.47 lakh in H1 FY25)
Net cash used in financing activities: ₹(9.66) lakh (vs ₹(87.52) lakh in H1 FY25)
Net decrease in cash: ₹(5.53) lakh (vs ₹0.96 lakh increase in H1 FY25)

Revenue from Operations: ₹152.55 (H1 FY26) vs ₹114.55 (H1 FY25)
Other Income: ₹36.11 (H1 FY26) vs ₹93.20 (H1 FY25)
Total Income: ₹188.67 (H1 FY26) vs ₹207.70 (H1 FY25)
Employee Benefits Expenses: ₹112.48 (H1 FY26) vs ₹118.03 (H1 FY25)
Finance Cost: ₹8.25 (H1 FY26) vs ₹10.74 (H1 FY25)
Depreciation and Amortization: ₹1.30 (H1 FY26) vs ₹0.66 (H1 FY25)
Other Expenses: ₹58.93 (H1 FY26) vs ₹72.46 (H1 FY25)
Total Expenses: ₹180.95 (H1 FY26) vs ₹201.89 (H1 FY25)
Profit before tax: ₹7.72 (H1 FY26) vs ₹5.81 (H1 FY25)
Net Profit after tax: ₹7.72 (H1 FY26) vs ₹5.84 (H1 FY25)
Earnings per share (Basic & Diluted): ₹0.07 (H1 FY26) vs ₹0.06 (H1 FY25)

Share Capital: ₹1,059.88 lakh (unchanged)
Reserves & Surplus: ₹644.64 lakh (vs ₹602.70 lakh as at March 31, 2026)
Long-term borrowings: ₹416.24 lakh (vs ₹319.29 lakh as at March 31, 2026)
Intangible assets: ₹1,158.10 lakh (vs ₹1,124.15 lakh as at March 31, 2026)
Cash & Cash equivalents: ₹3.54 lakh (vs ₹15.48 lakh as at March 31, 2026)
Total Assets/Liabilities: ₹2,336.46 lakh (vs ₹2,225.19 lakh as at March 31, 2026)

The consolidated results include BHHS Technologies Limited (formerly BHH Technologies Private Limited), a wholly owned subsidiary
The subsidiary was formerly named Bharat Head Hunters Private Limited

Net IPO proceeds received: ₹357.30 lakh (net of IPO expenses of ₹66.43 lakh and bank charges of ₹0.28 lakh)
Amount utilized for working capital (appearing under short-term loans and advances): ₹357.07 lakh
Balance lying in current accounts: ₹0.23 lakh

Company has not adopted IndAS
Financials prepared in accordance with Accounting Standard 25 (Interim Financial Reporting)
Provisions for gratuity benefits are not made but recognized as expense when employees leave service
Company is in process of making compliance under Accounting Standard 15 (Employee Benefits)

Company primarily engaged in manpower services business with no separate reportable segments
Operating only in domestic geographical segment
Segment reporting under AS 17 not applicable