Financial Results Overview

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from operations: ₹0.00 lakh
  • Other income: ₹0.10 lakh
  • Total income: ₹0.11 lakh
  • Total expenses: ₹2.67 lakh
  • Loss before tax: ₹(2.67) lakh
  • Tax expense: ₹0.00 lakh
  • Loss for the period: ₹(2.67) lakh
  • Other comprehensive income: ₹0.18 lakh
  • Total comprehensive income: ₹(2.67) lakh
  • Basic and diluted EPS: ₹(0.09)

Comparative Quarter Ended September 30, 2025 (Audited):

  • Revenue from operations: ₹2.27 lakh
  • Other income: ₹0.21 lakh
  • Total income: ₹2.48 lakh
  • Total expenses: ₹2.16 lakh
  • Loss before tax: ₹(2.16) lakh
  • Tax expense: ₹(0.04) lakh
  • Loss for the period: ₹(2.20) lakh
  • Other comprehensive income: ₹0.00 lakh
  • Total comprehensive income: ₹(2.20) lakh
  • Basic and diluted EPS: ₹(0.07)

Half-Year Ended September 30, 2026 (Unaudited):

  • Revenue from operations: ₹0.00 lakh
  • Other income: ₹0.11 lakh
  • Total income: ₹0.11 lakh
  • Total expenses: ₹4.83 lakh
  • Loss before tax: ₹(4.83) lakh
  • Tax expense: ₹(0.06) lakh
  • Loss for the period: ₹(4.87) lakh
  • Other comprehensive income: ₹0.18 lakh
  • Total comprehensive income: ₹(4.87) lakh
  • Basic and diluted EPS: ₹(0.16)

Comparative Half-Year Ended September 30, 2025 (Unaudited):

  • Revenue from operations: ₹0.00 lakh
  • Other income: ₹0.26 lakh
  • Total income: ₹0.26 lakh
  • Total expenses: ₹3.64 lakh
  • Loss before tax: ₹(3.52) lakh
  • Tax expense: ₹(0.06) lakh
  • Loss for the period: ₹(3.58) lakh
  • Other comprehensive income: ₹0.18 lakh
  • Total comprehensive income: ₹(3.40) lakh
  • Basic and diluted EPS: ₹(0.12)

Balance Sheet Position (as at September 30, 2026)

  • Total assets: ₹245.14 lakh
  • Non-current assets: ₹21.29 lakh (including deferred tax asset of ₹21.10 lakh)
  • Current assets: ₹223.85 lakh (including cash & cash equivalents of ₹9.64 lakh and other current assets of ₹214.18 lakh)
  • Total equity: ₹222.91 lakh (share capital of ₹305.19 lakh, other equity of ₹(82.28) lakh)
  • Current liabilities: ₹22.23 lakh (trade payables of ₹21.48 lakh, other current liabilities of ₹0.75 lakh)

Cash Flow Statement

For half-year ended September 30, 2026:

  • Cash flow from operating activities: ₹(0.09) lakh
  • Net decrease in cash and cash equivalents: ₹(0.09) lakh
  • Cash and cash equivalents at beginning: ₹9.73 lakh
  • Cash and cash equivalents at end: ₹9.64 lakh

Additional Information

  • The meeting was held on November 04, 2026 from 3:00 p.m. to 3:35 p.m.
  • Figures are in lakhs except earning per share
  • Financial results prepared in accordance with Indian Accounting Standards (IND AS)
  • This is a single segment company
  • Paid-up equity share capital: ₹305.19 lakh (30,519,000 shares of Re. 1 each)