The Board approved the Standalone Un-Audited Financial Results along with the Limited Review Report of the Company for the quarter ended September 30, 2026.

Financial Results Highlights (Quarterly Comparison)

  • Revenue From Operations: Q2 FY27: ₹120.30 lacs; Q1 FY27: ₹30.19 lacs; Q2 FY26: ₹193.00 lacs
  • Total Expenses: Q2 FY27: ₹119.16 lacs; Q1 FY27: ₹35.26 lacs; Q2 FY26: ₹202.96 lacs
  • Profit/(Loss) before tax: Q2 FY27: ₹1.15 lacs profit; Q1 FY27: ₹(5.07) lacs loss; Q2 FY26: ₹(9.97) lacs loss
  • Net Profit/(Loss) for the period: Q2 FY27: ₹1.15 lacs profit; Q1 FY27: ₹(5.06) lacs loss; Q2 FY26: ₹(8.17) lacs loss
  • Earnings per Share (Basic): Q2 FY27: ₹0.00; Q1 FY27: ₹(0.01); Q2 FY26: ₹(0.01)

Half-Yearly Performance (HY FY27 vs HY FY26)

  • Revenue From Operations: HY FY27: ₹150.49 lacs; HY FY26: ₹360.34 lacs
  • Net Profit/(Loss) for the period: HY FY27: ₹(3.91) lacs loss; HY FY26: ₹(3.10) lacs loss
  • Earnings per Share (Basic): HY FY27: ₹(0.01); HY FY26: ₹(0.00)

Balance Sheet Position (as of September 30, 2026 vs March 31, 2026)

  • Total Assets: ₹127.30 lacs (Previous: ₹134.91 lacs)
  • Non-Current Assets: ₹0.51 lacs (Previous: ₹0.75 lacs)
  • Current Assets: ₹126.80 lacs (Previous: ₹134.16 lacs)
  • Trade receivables: ₹110.76 lacs (Previous: ₹124.52 lacs)
  • Cash and cash equivalents: ₹15.84 lacs (Previous: ₹9.44 lacs)
  • Total Equity: Negative ₹(151.12) lacs (Previous: Negative ₹(147.21) lacs)
  • Equity Share capital: ₹7,128.79 lacs (unchanged)
  • Other Equity: Negative ₹(7,279.91) lacs (Previous: Negative ₹(7,276.00) lacs)
  • Total Liabilities: ₹278.42 lacs (Previous: ₹282.12 lacs)
  • Non-current liabilities: ₹190.59 lacs (Previous: ₹0.01 lacs)
  • Borrowings: ₹190.59 lacs (Previous: ₹0.00 lacs)
  • Current liabilities: ₹87.83 lacs (Previous: ₹282.11 lacs)
  • Trade payables (other than micro/small enterprises): ₹86.58 lacs (Previous: ₹109.70 lacs)
  • Borrowings: ₹0.00 lacs (Previous: ₹171.84 lacs)

Cash Flow Statement (HY FY27 vs HY FY26)

  • Net Cash from Operating Activities: ₹(12.35) lacs (Previous: ₹(19.94) lacs)
  • Net Cash from Investing Activities: ₹0.00 lacs (unchanged)
  • Net Cash from Financing Activities: ₹18.75 lacs (Previous: ₹(9.68) lacs)
  • Repayment in Borrowing: ₹18.75 lacs
  • Net Increase/(Decrease) in Cash: ₹6.40 lacs (Previous: ₹(29.62) lacs)

Auditor's Limited Review Report

S K Bhavsar & Co., Chartered Accountants (Firm No. 145880W), issued a limited review report with an Emphasis of Matter.

The auditors noted that management has not furnished balance confirmation letters, party-wise reconciliation statements, and age-wise analysis for certain Trade Receivable and Trade Payable balances outstanding as of September 30, 2026. Consequently, they were unable to satisfy themselves regarding the existence, completeness, accuracy, and recoverability of these balances and whether any adjustments are required.

This matter was brought to the attention of the Board of Directors and the Audit Committee. The auditor's conclusion on the financial results is not modified in respect of this matter.

The financial results have been prepared in accordance with Ind AS 34 and other accounting principles generally accepted in India.