Financial Results - Standalone (Rs. in lakhs)
Quarter Ended September 30, 2026:
- Revenue from operations: ₹0.15
- Other Income: ₹2.43
- Total Income: ₹2.57
- Employee benefits expense: ₹3.63
- Depreciation and amortization: ₹0.03
- Other expenses: ₹2.68
- Total Expenses: ₹6.34
- Loss before tax: (₹3.77)
- Loss from continuing operations: (₹3.77)
- Total Comprehensive Income: (₹3.77)
- Basic EPS: (₹0.04)
- Diluted EPS: (₹0.04)
Half Year Ended September 30, 2026:
- Revenue from operations: ₹0.15
- Other Income: ₹19.60
- Total Income: ₹19.74
- Employee benefits expense: ₹6.45
- Depreciation and amortization: ₹0.06
- Other expenses: ₹5.05
- Total Expenses: ₹11.56
- Profit before tax: ₹8.18
- Profit from continuing operations: ₹8.18
- Total Comprehensive Income: ₹8.18
- Basic EPS: ₹0.08
- Diluted EPS: ₹0.08
Comparative Figures (Quarter Ended September 30, 2025):
- Total Income: ₹7.90
- Profit before tax: ₹2.27
- Basic EPS: ₹0.02
Financial Results - Consolidated (Rs. in lakhs)
Quarter Ended September 30, 2026:
- Revenue from operations: ₹0.15
- Other Income: ₹2.43
- Total Income: ₹2.57
- Employee benefits expense: ₹3.63
- Depreciation and amortization: ₹0.03
- Other expenses: ₹2.87
- Total Expenses: ₹6.53
- Loss before tax: (₹3.96)
- Other Comprehensive Income: ₹0.11
- Total Comprehensive Income: (₹3.85)
- Basic EPS: (₹0.04)
- Diluted EPS: (₹0.04)
Half Year Ended September 30, 2026:
- Revenue from operations: ₹0.15
- Other Income: ₹19.60
- Total Income: ₹19.74
- Employee benefits expense: ₹6.45
- Depreciation and amortization: ₹0.06
- Other expenses: ₹5.33
- Total Expenses: ₹11.84
- Profit before tax: ₹7.90
- Other Comprehensive Income: ₹1.04
- Total Comprehensive Income: ₹8.94
- Basic EPS: ₹0.09
- Diluted EPS: ₹0.09
Subsidiary Information
The consolidated results include Bama Infotech Private Limited (100% Subsidiary Company), which reported total comprehensive profit of ₹0.76 lakhs for the quarter ended September 30, 2026.
Capital Structure
- Equity Share Capital: ₹996.99 lakh (Face Value ₹10 per share) - unchanged across all periods
- Other Equity (Standalone): (₹169.18) as of September 30, 2026
- Other Equity (Consolidated): (₹258.29) as of September 30, 2026
Assets and Liabilities Position (Rs. in lakhs)
Standalone as of September 30, 2026:
- Total Assets: ₹847.74
- Property, Plant and Equipment: ₹446
- Investments: ₹91.00
- Other Non-Current Assets: ₹248
- Inventories: ₹8.00
- Investments (Current): ₹704.18
- Cash and cash equivalents: ₹2.54
- Loans and advances: ₹30.35
- Other Current Assets: ₹4.73
- Total Equity and Liabilities: ₹847.74
- Equity Share Capital: ₹996.99
- Other Equity: (₹169.18)
- Deferred Tax Liability: ₹19.70
- Trade payables: ₹0.23
- Other Current Liabilities: ₹0.01
Consolidated as of September 30, 2026:
- Total Assets: ₹758.90
- Property, Plant and Equipment: ₹446
- Investments: ₹4.06
- Other Financial Asset: ₹0.10
- Other Non-Current Assets: ₹2.80
- Inventories: ₹8.35
- Investments (Current): ₹704.18
- Cash and cash equivalents: ₹3.11
- Loans and advances: ₹27.10
- Other Current Assets: ₹4.75
- Total Equity and Liabilities: ₹758.90
- Equity Share Capital: ₹996.99
- Other Equity: (₹258.29)
- Deferred Tax Liability: ₹19.90
- Trade payables: ₹0.29
- Other Current Liabilities: ₹0.01
Key Notes and Disclosures
1. The financial results were 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. Figures for previous periods have been re-grouped/reworked/re-arranged for comparability.
5. The results were reviewed by the Audit Committee and approved by the Board of Directors on October 12, 2026.
6. Statutory Auditors B. L. Dasharda & Associates conducted a limited review of the results.