The Board reviewed and approved the Un-audited Financial Results of the Company for the Quarter and half year ended 30th September, 2026, along with the Limited Review Report issued by the Statutory Auditor.
Standalone Financial Results (Rs. in lakhs)
Quarter Ended 30th September 2026:
- Revenue from operations: ₹0.15
- Other Income: ₹2.43
- Total Income: ₹2.57
- Employee benefits expense: ₹3.63
- Depreciation and amortization expense: ₹0.03
- Other expenses: ₹2.68
- Total Expenses: ₹6.34
- Profit/(Loss) before tax: (₹3.77)
- Tax expense: ₹0.00
- Profit/(Loss) from continuing operations: (₹3.77)
- Total Comprehensive Income: (₹3.77)
- Basic EPS: (₹0.04)
- Diluted EPS: (₹0.04)
Half Year Ended 30th September 2026:
- Revenue from operations: ₹0.15
- Other Income: ₹19.60
- Total Income: ₹19.74
- Employee benefits expense: ₹6.45
- Depreciation and amortization expense: ₹0.06
- Other expenses: ₹5.05
- Total Expenses: ₹11.56
- Profit/(Loss) before tax: ₹8.18
- Tax expense: ₹0.00
- Profit/(Loss) from continuing operations: ₹8.18
- Total Comprehensive Income: ₹8.18
- Basic EPS: ₹0.08
- Diluted EPS: ₹0.08
Comparative Figures (Quarter Ended 30th June 2026):
- Profit before tax: ₹11.94 lakhs
- Basic EPS: ₹0.12
Comparative Figures (Year Ended 31st March 2026):
- Profit before tax: ₹15.60 lakhs
- Basic EPS: ₹0.10
Consolidated Financial Results (Rs. in lakhs)
Quarter Ended 30th September 2026:
- Total Comprehensive Income: (₹3.85)
- Basic EPS: (₹0.04)
- Diluted EPS: (₹0.04)
Half Year Ended 30th September 2026:
- Total Comprehensive Income: ₹8.94
- Basic EPS: ₹0.09
- Diluted EPS: ₹0.09
The consolidated results include the financial results of Bama Infotech Private Limited (100% Subsidiary Company), which reported total comprehensive profit of ₹0.76 lakhs for the quarter ended 30th September, 2026.
Statement of Assets & Liabilities (As at 30.09.2026, Rs. in lakhs)
Standalone:
- Total Assets: ₹847.74
- Equity Share Capital: ₹996.99
- Other Equity: (₹169.18)
- Deferred Tax Liability: ₹19.70
Consolidated:
- Total Assets: ₹758.90
- Equity Share Capital: ₹996.99
- Other Equity: (₹258.29)
- Deferred Tax Liability: ₹19.90
Notes to Financial Statements
1. The Unaudited Financial Results have been prepared in accordance with Indian Accounting Standards (IndAS 34), Companies Act, 2013, and SEBI (LODR) Regulations, 2015.
2. The Company operates in only one segment, so segment-wise reporting is not applicable.
3. Due to carry forward losses, no provision for Current and Deferred tax has been made.
4. Previous period/year figures have been re-grouped/reworked/re-arranged wherever necessary for comparability.
5. The results were reviewed by the Audit Committee and approved by the Board of Directors on 12th October, 2026.
6. Statutory Auditors B. L. Dasharda & Associates carried out a Limited Review of the results.