TYPHOON HOLDINGS LIMITED

Approved Agenda Item

01. The Board approved the Standalone Un-Audited Financial Results along with the Limited Review Report for the quarter and half year ended September 30, 2026.

Financial Results (Standalone, Un-Audited)

(All figures in ₹ Lakhs, except per share data)

Quarter ended September 30, 2026 (Q2 FY27):

  • Revenue From Operations: ₹101.85
  • Other Income: ₹3.24
  • Total Revenue (Net): ₹105.09
  • Total Expenses: ₹103.49
  • Profit Before Tax: ₹1.60
  • Tax Expenses: ₹0.45
  • Net Profit for the period: ₹1.15
  • Basic & Diluted Earnings Per Share (EPS): ₹0.23

Quarter ended June 30, 2026 (Q1 FY27):

  • Total Revenue (Net): ₹86.26
  • Net Profit for the period: ₹0.90
  • EPS: ₹0.18

Quarter ended September 30, 2025 (Q2 FY26):

  • Total Revenue (Net): ₹21.35
  • Net Profit for the period: ₹0.93
  • EPS: ₹0.19

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

  • Revenue From Operations: ₹188.11
  • Other Income: ₹3.24
  • Total Revenue (Net): ₹191.35
  • Total Expenses: ₹188.53
  • Profit Before Tax: ₹2.82
  • Tax Expenses: ₹0.77
  • Net Profit for the period: ₹2.05
  • Basic & Diluted Earnings Per Share (EPS): ₹0.41

Half Year ended September 30, 2025 (H1 FY26):

  • Total Revenue (Net): ₹39.81
  • Net Profit for the period: ₹1.68
  • EPS: ₹0.34

For context, Audited figures for the year ended March 31, 2026 (FY26):

  • Total Revenue (Net): ₹635.61
  • Net Profit for the period: ₹2.58
  • EPS: ₹0.52

Capital Structure

  • Paid-up Equity Share Capital: ₹50.00 Lakhs
  • Face Value per Equity Share: ₹10.00
  • The share capital remained unchanged from previous periods.

Limited Review Report by Auditors (S K Bhavsar & Co.)

The statutory auditors, S K Bhavsar & Co. (Firm No. 145880W), issued a Limited Review Report dated October 12, 2026.

Emphasis of Matter:

The auditors drew attention to the fact that during their limited review, the management did not furnish balance confirmation letters, party-wise reconciliation statements, and age-wise analysis for certain Trade Receivable and Trade Payable balances outstanding as of September 30, 2026. Consequently, they were unable to satisfy themselves regarding the existence, completeness, accuracy, and recoverability of these balances and could not determine if any adjustments were required. This matter was brought to the attention of the Board and the Audit Committee.

Conclusion: Other than the above matter, nothing came to their attention that caused them to believe the financial results were not prepared in accordance with Ind AS 34 and relevant SEBI regulations.

Statement of Assets & Liabilities (Un-Audited as at 30th September, 2026)

Assets:

  • Trade receivables: ₹24.69 Lakhs (Audited as at 31.03.2026: ₹30.80 Lakhs)
  • Cash and cash equivalents: ₹11.73 Lakhs (Audited as at 31.03.2026: ₹8.08 Lakhs)
  • Other current assets: ₹2.58 Lakhs
  • Total Current Assets: ₹39.01 Lakhs
  • Total Assets: ₹40.04 Lakhs (Audited as at 31.03.2026: ₹50.96 Lakhs)

Equity and Liabilities:

  • Equity Share capital: ₹50.00 Lakhs
  • Other Equity: (₹37.18 Lakhs) [Negative reserve]
  • Total Equity: ₹12.82 Lakhs
  • Trade payables (other than micro/small enterprises): ₹22.59 Lakhs
  • Other current liabilities: ₹0.61 Lakhs
  • Provisions: ₹3.93 Lakhs
  • Total Current Liabilities: ₹27.13 Lakhs
  • Total Equity and Liabilities: ₹40.04 Lakhs

Cash Flow Statement (Un-Audited for H1 FY27)

  • Net Cash From Operating Activities: ₹0.91 Lakhs
  • Net Cash Used In Investing Activities: ₹0.00 Lakhs
  • Net Cash From Financing Activities: ₹2.74 Lakhs (primarily from repayment of borrowing of ₹5.50 Lakhs and other activities)
  • Net Increase in Cash and Cash Equivalents: ₹3.65 Lakhs
  • Cash and Cash Equivalents at opening (April 1, 2026): ₹8.08 Lakhs
  • Cash and Cash Equivalents at closing (September 30, 2026): ₹11.73 Lakhs

Notes to Accounts

1. The results were reviewed by the Audit Committee and approved by the Board on October 12, 2026.

2. The financial statements are prepared in accordance with Indian Accounting Standards (Ind AS).

3. Previous periods' figures have been regrouped/reclassified for comparability.

4. The company has no reportable segments as per Ind AS.

5. The Statutory Auditors have carried out a limited review as per SEBI LODR Regulations.