Board Meeting Details

The Board of Directors meeting was held on August 13, 2026. The meeting commenced at 1:00 PM and concluded at 2:10 PM.

Key Outcome

The Board considered and approved the Un-audited Financial Results (Standalone and Consolidated) of the Company for the first quarter ended June 30, 2026.

Consolidated Financial Results (Q1 FY2027)

(Rs. in Lakh, unless stated otherwise)

Income Statement:

  • Revenue from Operations: ₹12.00
  • Other Income: Not provided for current quarter (₹1.18 in previous quarter Q4 FY2026)
  • Total Income: ₹12.00

Expenses:

  • Employee Benefits Expense: ₹5.56
  • Finance Costs: ₹0.83
  • Depreciation and Amortisation Expense: ₹0.05
  • Other Expenses: ₹3.54
  • Exceptional Items: None (₹1.90 in Q4 FY2026)
  • Total Expenses: ₹9.98

Profitability:

  • Profit before tax: ₹2.02
  • Tax Expense (Current Tax): ₹0.04
  • Net Profit for the period: ₹1.98

Other Metrics:

  • Other Comprehensive Income: Not provided for current quarter (₹23.37 in Q4 FY2026)
  • Total Comprehensive Income: ₹1.93
  • Paid-up Equity Share Capital (Face value Re. 1 each): ₹264.16
  • Earnings per share (Basic): ₹0.01
  • Earnings per share (Diluted): ₹0.01

Standalone Financial Results (Q1 FY2027)

(Rs. in Lakh, unless stated otherwise)

Income Statement:

  • Revenue from Operations: ₹12.00
  • Other Income: Not provided for current quarter (₹0.88 in Q4 FY2026)
  • Total Income: ₹12.00

Expenses:

  • Employee Benefits Expense: ₹5.56
  • Finance Costs: ₹0.81
  • Depreciation and Amortisation Expense: ₹0.05
  • Other Expenses: ₹3.72
  • Exceptional Items: None (₹1.90 in Q4 FY2026)
  • Total Expenses: ₹10.14

Profitability:

  • Profit before tax: ₹1.86
  • Tax Expense: Not provided
  • Net Profit for the period: ₹1.86

Other Metrics:

  • Other Comprehensive Income: Not provided
  • Total Comprehensive Income: ₹1.86
  • Paid-up Equity Share Capital (Face value Re. 1 each): ₹264.16
  • Earnings per share (Basic): ₹0.01
  • Earnings per share (Diluted): ₹0.01

Subsidiary Information (Consolidation)

The consolidated results include the unaudited financial results of subsidiary Usha Martin Education Private Limited. For the quarter ended June 30, 2026, the subsidiary contributed:

  • Total Assets: ₹130.08 Lakh
  • Total Income: ₹0.50 Lakh
  • Net Profit after Tax: ₹0.12 Lakh

Notes to Accounts (Key Points)

1. The financial results were reviewed by the Audit Committee and approved by the Board on August 13, 2026.

2. Prepared in accordance with Indian Accounting Standards (Ind AS).

3. The company has only one reportable segment.

4. The company has unabsorbed depreciation and business losses. However, deferred tax assets have not been recognized due to the inability to assess future taxable income convincingly.

5. Statutory Auditors have provided an unmodified opinion.