Tranway21 Technologies H1 FY26 Net Profit Drops

Standalone Financial Performance (Rs. in Lakhs)

Income Statement:

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 ₹1.17 (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)

Balance Sheet (as of September 30, 2026):

Share Capital: ₹1,059.88 (unchanged from March 31, 2026)
Reserve & Surplus: ₹134.93 (vs ₹129.52 on March 31, 2026)
Long-term Borrowings: ₹419.74 (vs ₹406.84 on March 31, 2026)
Short-term Borrowings: ₹84.84 (vs ₹101.51 on March 31, 2026)
Total Assets: ₹1,763.44 (vs ₹1,782.22 on March 31, 2026)

Cash Flow Statement:

Net Cash from Operating Activities: ₹4.12 (H1 FY26) vs ₹88.47 (H1 FY25)
Net Cash used in Financing Activities: ₹(9.66) (H1 FY26) vs ₹(87.52) (H1 FY25)
Net Decrease in Cash: ₹(5.53) (H1 FY26) vs ₹0.96 increase (H1 FY25)
Closing Cash Balance: ₹1.20 (vs ₹6.72 opening balance)

Per Share Data:

Earnings per share (Basic & Diluted): ₹0.05 (H1 FY26) vs ₹0.99 (H1 FY25)

Consolidated Financial Performance (Rs. in Lakhs)

Income Statement:

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)

Balance Sheet (as of September 30, 2026):

Share Capital: ₹1,059.88 (unchanged from March 31, 2026)
Reserve & Surplus: ₹644.64 (vs ₹602.70 on March 31, 2026)
Long-term Borrowings: ₹416.24 (vs ₹319.29 on March 31, 2026)
Total Assets: ₹2,336.46 (vs ₹2,225.19 on March 31, 2026)

Cash Flow Statement:

Net Cash used in Operating Activities: ₹(61.70) (H1 FY26) vs ₹(13.54) (H1 FY25)
Net Cash used in Investing Activities: ₹(35.01) (H1 FY26)
Net Cash from Financing Activities: ₹84.77 (H1 FY26) vs ₹14.86 (H1 FY25)
Net Decrease in Cash: ₹(11.94) (H1 FY26) vs ₹1.32 increase (H1 FY25)
Closing Cash Balance: ₹3.54 (vs ₹15.49 opening balance)

Per Share Data:

Earnings per share (Basic & Diluted): ₹0.07 (H1 FY26) vs ₹0.06 (H1 FY25)

Subsidiary Information

The consolidated results include BHHS Technologies Limited (formerly named BHH Technologies Private Limited), a wholly-owned subsidiary.

Accounting Policies

The company has not adopted IndAS and prepares financials under Accounting Standard 25 (Interim Financial Reporting) prescribed under Section 133 of the Companies Act, 2013.

IPO Proceeds Utilization

The company received ₹357.30 lakh net IPO proceeds (after deducting issue expenses of ₹66.71 lakh). As of the reporting period, ₹357.07 lakh has been utilized for working capital (appearing under short-term loans and advances), with ₹0.23 lakh balance lying in current accounts.

Employee Benefits

Provisions for gratuity benefits are not made but recognized as an expense when employees leave service. The company is in process of making compliance under Accounting Standard 15 (Employee Benefits).

Segment Reporting

The company operates primarily in manpower services with no separate reportable segments and operates only in domestic environments.

Dividend

No dividend was recommended for the period.

Availability of Results

The financial results are available on the company's website (www.tranwayinc.com) and on BSE SME website (www.bseindia.com).