Standalone Financial Performance (₹ in Lakh)

Quarter Ended 30th September, 2026:

  • Revenue from Operations: ₹17.00
  • Other Income: ₹0.00
  • Total Income: ₹17.00
  • Total Expenses: ₹12.53
  • Employee Benefits Expense: ₹5.39
  • Finance Costs: ₹0.50
  • Depreciation and Amortisation: ₹0.05
  • Other Expenses: ₹6.59
  • Profit Before Tax: ₹4.47
  • Tax Expense: ₹0.00
  • Net Profit for the Period: ₹4.47
  • Basic EPS: ₹0.02
  • Diluted EPS: ₹0.02

Half Year Ended 30th September, 2026:

  • Revenue from Operations: ₹29.00
  • Other Income: ₹0.00
  • Total Income: ₹29.00
  • Total Expenses: ₹22.67
  • Profit Before Tax: ₹6.33
  • Tax Expense: ₹0.00
  • Net Profit for the Period: ₹6.33
  • Basic EPS: ₹0.02
  • Diluted EPS: ₹0.02

Comparative Figures (Quarter):

  • Previous Quarter (30-06-2026): Net Profit ₹1.86 lakh, EPS ₹0.01
  • Year-ago Quarter (30-09-2025): Net Profit ₹8.87 lakh, EPS ₹0.03

Comparative Figures (Half Year):

  • Previous Half Year (30-09-2025): Net Profit ₹10.86 lakh, EPS ₹0.04
  • Full Year (31-03-2026): Net Profit ₹38.16 lakh, EPS ₹0.14

Consolidated Financial Performance (₹ in Lakh)

Quarter Ended 30th September, 2026:

  • Revenue from Operations: ₹17.00
  • Other Income: ₹0.00
  • Total Income: ₹17.00
  • Total Expenses: ₹12.41
  • Profit Before Tax: ₹4.59
  • Tax Expense: ₹0.03
  • Net Profit for the Period: ₹4.56
  • Basic EPS: ₹0.02
  • Diluted EPS: ₹0.02

Half Year Ended 30th September, 2026:

  • Revenue from Operations: ₹29.00
  • Other Income: ₹0.00
  • Total Income: ₹29.00
  • Total Expenses: ₹22.39
  • Profit Before Tax: ₹6.61
  • Tax Expense: ₹0.07
  • Net Profit for the Period: ₹6.54
  • Basic EPS: ₹0.02
  • Diluted EPS: ₹0.02

Subsidiary Information

The consolidated results include the financials of subsidiary Usha Martin Education Private Limited, which contributed:

  • Total Assets: ₹130.07 lakh
  • Total Income: ₹0.75 lakh
  • Net Profit After Tax: ₹0.21 lakh
  • Net Cash Inflow: ₹(-)1.11 lakh

Balance Sheet Position (Standalone as of 30th September, 2026)

  • Total Assets: ₹355.71 lakh (vs ₹372.07 lakh as of 31-03-2026)
  • Equity Share Capital: ₹264.16 lakh (unchanged)
  • Other Equity: ₹(86.79) lakh (vs ₹(93.12) lakh)
  • Total Equity: ₹177.37 lakh (vs ₹171.04 lakh)
  • Current Financial Liabilities: ₹172.54 lakh (vs ₹193.68 lakh)
  • Cash and Cash Equivalents: ₹9.88 lakh (vs ₹2.09 lakh)

Cash Flow Statement (Standalone)

  • Net Cash from Operating Activities: ₹7.78 lakh
  • Net Cash used in Investing Activities: ₹34.44 lakh
  • Net Cash used in Financing Activities: ₹(22.60) lakh
  • Net increase in Cash: ₹7.78 lakh

Key Notes

1. The company has only one reportable segment

2. Unabsorbed depreciation is available for set-off under Income Tax Act, 1961, but deferred tax assets have not been recognized due to inability to assess future taxable income

3. Statutory auditors provided unmodified opinions on the financial results

4. Paid-up equity share capital remains unchanged at ₹264.16 lakh with face value of Re. 1 each