Standalone Financial Performance (INR in Lakhs)

Quarter Ended September 30, 2026 (Q2 FY27):

  • Total Income: ₹4.84
  • Revenue from Operations: ₹0.28
  • Other Income: ₹4.56
  • Total Expenses: ₹11.57
  • Employee Cost: ₹5.88
  • Depreciation and Amortisation: ₹0.69
  • Other Expenses: ₹5.00
  • Loss before tax: ₹(6.73)
  • Tax Expense: ₹0.00
  • Net Loss for the period: ₹(6.73)
  • Earnings Per Share (Basic & Diluted): ₹(0.09)

Half Year Ended September 30, 2026 (H1 FY27):

  • Total Income: ₹9.62
  • Revenue from Operations: ₹0.28
  • Other Income: ₹9.34
  • Total Expenses: ₹22.23
  • Employee Cost: ₹12.08
  • Depreciation and Amortisation: ₹1.37
  • Other Expenses: ₹8.78
  • Loss before tax: ₹(12.61)
  • Tax Expense: ₹0.00
  • Net Loss for the period: ₹(12.61)
  • Earnings Per Share (Basic & Diluted): ₹(0.16)

Comparative Figures:

  • Q2 FY26 (30.09.2025) Net Loss: ₹(10.29); EPS: ₹(0.13)
  • H1 FY26 (30.09.2025) Net Loss: ₹(18.08); EPS: ₹(0.23)
  • Full Year FY26 (31.03.2026) Net Loss: ₹(15.52); EPS: ₹(0.20)

Standalone Balance Sheet (as at September 30, 2026)

Assets (INR in Lakhs):

  • Total Assets: ₹271.70
  • Non-Current Assets: ₹23.57
  • Property, Plant and Equipment: ₹10.34
  • Deferred tax assets (Net): ₹2.56
  • Other Non-Current Assets: ₹10.67
  • Current Assets: ₹248.13
  • Trade receivables: ₹0.00
  • Cash and cash equivalents: ₹1.45
  • Loans & Advances: ₹242.15
  • Other current assets: ₹4.53

Equity and Liabilities (INR in Lakhs):

  • Total Equity: ₹256.17
  • Equity Share Capital: ₹791.69 (Face Value of ₹10/- each)
  • Other Equity: ₹(535.52)
  • Current Liabilities: ₹15.53
  • Trade Payables: ₹0.10 (all to creditors other than Micro and Small Enterprises)
  • Other financial liabilities: ₹5.29
  • Other Current Liabilities: ₹10.14

Standalone Cash Flow (H1 FY27)

  • Net Cash from Operating Activities: ₹(2.17)
  • Net Cash from Investing Activities: ₹2.24
  • Net Cash from Financing Activities: ₹0.00
  • Net Change in Cash: ₹0.07
  • Cash and cash equivalents at beginning: ₹1.38
  • Cash and cash equivalents at end: ₹1.45

Consolidated Financial Results

Consolidated results include the company and its associate, Agrotech Risk Private Limited.

The financial figures for the consolidated entity are identical to the standalone results for the period.

The share of profit/(loss) from the associate was not recognized due to the associate's negative net worth.

Notes to Accounts

  • The company operates in one segment.
  • Considering prudence, deferred tax assets have not been created on the loss & other deductible expenditure for the period.
  • Figures for previous periods have been regrouped/reclassified wherever necessary to conform to the current period's classification.