Board Meeting Details

The Board of Directors meeting was held on Friday, 06th November 2026, commencing at 08:00 p.m. and concluding at 08:25 p.m. The board approved and took on record:

1. Unaudited Financial Results for quarter and half year ended 30th September 2026

2. Limited Review Report issued by M/s. H.G. Sarvaiya & Co. LLP, Statutory Auditors

Financial Results Summary (Amounts in ₹ Lakhs)

Quarterly Performance (Q2 FY27 ended 30.09.2026)

  • Revenue from operations: ₹61.06
  • Other income: ₹1.39
  • Total revenue: ₹62.45
  • Total expenses: ₹71.17
  • Profit before tax: (₹8.71) loss
  • Tax expense: ₹0.01 (deferred tax)
  • Net profit/(loss): (₹8.72) loss
  • Basic EPS: (₹0.01) per share of ₹5 face value
  • Diluted EPS: (₹0.01) per share of ₹5 face value

Half-Year Performance (H1 FY27 ended 30.09.2026)

  • Revenue from operations: ₹61.06
  • Other income: ₹1.39
  • Total revenue: ₹62.45
  • Total expenses: ₹73.62
  • Profit before tax: (₹11.16) loss
  • Tax expense: ₹0.01 (deferred tax)
  • Net profit/(loss): (₹11.17) loss
  • Basic EPS: (₹0.00) per share of ₹5 face value
  • Diluted EPS: (₹0.00) per share of ₹5 face value

Comparative Performance

Q2 FY27 vs Q2 FY26:

  • Revenue from operations: ₹61.06 vs ₹0.00 (not available)
  • Other income: ₹1.39 vs ₹6.73
  • Net profit: (₹8.72) loss vs ₹0.44 profit

H1 FY27 vs H1 FY26:

  • Revenue from operations: ₹61.06 vs ₹0.00 (not available)
  • Other income: ₹1.39 vs ₹12.38
  • Net profit: (₹11.17) loss vs ₹0.77 profit

Expense Breakdown (Q2 FY27)

  • Purchase of stock-in-trade: ₹77.84
  • Change in inventories: (₹19.13) credit
  • Operating expenses: ₹0.80
  • Employee benefits: ₹1.29
  • Finance cost: (₹0.25) credit
  • Depreciation: ₹0.57
  • Other expenses: ₹10.05

Balance Sheet Position (as at 30.09.2026)

Total Assets: ₹3,085.34 lakhs

Non-current assets: ₹3,032.73 lakhs

  • Property, plant and equipment: ₹1.31
  • Intangible assets: ₹0.38
  • Loans (financial assets): ₹2,340.09
  • Other non-current assets: ₹690.95

Current assets: ₹52.61 lakhs

  • Inventories: ₹18.10
  • Cash and cash equivalents: ₹3.19
  • Other current assets: ₹30.77
  • Current tax assets: ₹0.53

Equity: ₹2,992.28 lakhs

  • Equity share capital: ₹1,550.00 (face value ₹1 per share)
  • Other equity: ₹1,442.28

Liabilities: ₹93.06 lakhs

  • Non-current borrowings: ₹50.00
  • Deferred tax liabilities: ₹0.02
  • Trade payables: ₹22.67
  • Other current liabilities: ₹20.37

Cash Flow Statement (Half year ended 30.09.2026)

  • Net cash used in operating activities: (₹47.52)
  • Net cash used in investing activities: (₹0.09)
  • Net cash from financing activities: ₹50.00
  • Net increase in cash: ₹2.39
  • Opening cash balance: ₹0.80
  • Closing cash balance: ₹3.19

Additional Notes

1. The company has only one reportable business segment and one geographic segment

2. Previous period figures have been regrouped/rearranged for consistency

3. Paid-up equity share capital remained unchanged at ₹1,550.00 lakhs

4. No discontinuing operations reported

5. No exceptional or extraordinary items during the period