Vaarad Ventures Q2 FY27 Consolidated Loss ₹3.92 Lakh

Key Financial Figures - Standalone (Rs. in Lakhs)

Quarterly Performance (Q2 FY27)

Total Revenue: ₹0.00 (compared to ₹51.99 in Q2 FY26)
Total Expenses: ₹37.3 (compared to ₹223.3 in Q2 FY26)
Loss Before Tax: ₹(37.3) (compared to ₹(171.31) in Q2 FY26)
Loss for the Period: ₹(37.3) (compared to ₹(171.31) in Q2 FY26)
Total Comprehensive Income: ₹(37.3) (compared to ₹(171.31) in Q2 FY26)
Basic and Diluted EPS: ₹(0.00) per share (compared to ₹(0.07) in Q2 FY26)

Half-Yearly Performance (H1 FY27)

Total Revenue: ₹0.00 (compared to ₹51.99 in H1 FY26)
Total Expenses: ₹23.1 (compared to ₹227.03 in H1 FY26)
Loss Before Tax: ₹(23.1) (compared to ₹(175.09) in H1 FY26)
Loss for the Period: ₹(23.1) (compared to ₹(175.09) in H1 FY26)
Total Comprehensive Income: ₹(23.1) (compared to ₹(175.09) in H1 FY26)
Basic and Diluted EPS: ₹(0.00) per share (compared to ₹(0.07) in H1 FY26)

Standalone Assets and Liabilities (as of September 30, 2026)

Total Assets: ₹2,887.16 lakh (decreased from ₹3,106.06 lakh as of March 31, 2026)
Financial Assets: ₹2,871.12 lakh (including Investments: ₹2,553.64 lakh, Other Financial Assets: ₹265.83 lakh)
Non-Financial Assets: ₹16.04 lakh
Total Liabilities: ₹164.89 lakh (Financial Liabilities: ₹164.74 lakh, Non-Financial Liabilities: ₹0.15 lakh)
Equity: ₹2,722.27 lakh (Share Capital: ₹2,499.03 lakh, Other Equity: ₹223.24 lakh)

Key Financial Figures - Consolidated (Rs. in Lakhs)

Quarterly Performance (Q2 FY27)

Total Revenue: ₹0.00
Total Expenses: ₹39.2
Loss Before Tax: ₹(39.2)
Loss for the Period: ₹(39.2)
Total Comprehensive Income: ₹(39.2)
Basic and Diluted EPS: ₹(0.00) per share

Half-Yearly Performance (H1 FY27)

Total Revenue: ₹51.99
Total Expenses: ₹227.2
Loss Before Tax: ₹(175.23)
Loss for the Period: ₹(175.23)
Total Comprehensive Income: ₹(175.23)
Basic and Diluted EPS: ₹(0.07) per share

Consolidated Assets and Liabilities (as of September 30, 2026)

Total Assets: ₹3,120.90 lakh (increased from ₹2,829.54 lakh as of March 31, 2026)
Financial Assets: ₹1,252.36 lakh (including Trade Receivables: ₹169.11 lakh, Inventories: ₹375.39 lakh, Investments: ₹233.45 lakh)
Non-Financial Assets: ₹1,868.54 lakh (including Property, Plant and Equipment: ₹15.03 lakh, Capital work-in-progress: ₹459.00 lakh, Other Intangible Assets: ₹1,379.42 lakh)
Total Liabilities: ₹418.47 lakh (Financial Liabilities: ₹417.84 lakh, Non-Financial Liabilities: ₹0.63 lakh)
Equity: ₹2,702.43 lakh (Share Capital: ₹2,499.03 lakh, Other Equity: ₹203.40 lakh)

Audit and Review Details

The statutory auditors, J D Jhaveri & Associates (Firm Registration No: 111850W), conducted a limited review of the financial results and issued an unqualified report with no adverse comments. The review was performed in accordance with Standard on Review Engagements (SRE) 2410 issued by the Institute of Chartered Accountants of India.

Subsidiaries Included in Consolidation

The consolidated results include the following entities:

M/s Atco Limited
M/s Edesk Services Limited
M/s Atcomaart Services Limited

Additional Information

The company has only one segment, therefore no segment reporting has been done
The financial results will be published on November 13, 2026, in Business Standard and Mumbai Lakshadeep newspapers
The company adopted IND-AS 116 "Leases" effective April 1, 2019, but has no lease transactions requiring recognition of lease liability & right-of-use assets
Paid-up equity share capital remains unchanged at ₹2,499.03 lakh (face value of ₹1 each)
Figures for corresponding previous periods have been restated/regrouped wherever necessary for comparability