Summary of Key Information:

Reporting Period: Quarter and half year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results

Audit Opinion:

Unmodified opinion (clean) issued by statutory auditors B K G Associates in their limited review report.

Key Financial Highlights [₹ in Lakhs except EPS]:

Standalone Results:

For Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹0.00 (compared to ₹325.19 in Q2 FY26 and ₹64.90 in Q1 FY27)
  • Other Income: ₹2.05
  • Total Income: ₹2.05
  • Total Expenses: ₹54.64
  • Profit before tax: (₹52.59) loss
  • Tax expense: ₹0.20
  • Net Profit: (₹52.79) loss
  • EPS: (₹0.05) basic and diluted

For Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹64.90
  • Other Income: ₹4.80
  • Total Income: ₹69.70
  • Total Expenses: ₹179.11
  • Profit before tax: (₹109.41) loss
  • Tax expense: ₹0.74
  • Net Profit: (₹110.15) loss
  • EPS: (₹0.10) basic and diluted

Comparatives:

  • Q2 FY26 Net Profit: (₹52.38) loss
  • H1 FY26 Net Profit: ₹17.04 profit
  • FY26 Full Year Net Profit: (₹113.07) loss

Balance Sheet Position as at September 30, 2026:

  • Equity Share Capital: ₹10,845.13
  • Other Equity: (₹6,498.69)
  • Total Equity: ₹4,346.44
  • Cash and cash equivalents: ₹2.57 (down from ₹203.82 at March 31, 2026)
  • Bank Balances other than cash: ₹198.28
  • Total Current Assets: ₹390.22
  • Total Non-Current Assets: ₹4,210.01
  • Total Assets: ₹4,600.23
  • Current Tax Liabilities: ₹120.97
  • Total Liabilities: ₹253.79

Cash Flow Statement for Half Year Ended September 30, 2026:

  • Net cash flow used in operating activities: (₹226.58)
  • Net cash flow from investing activities: ₹25.33
  • Net cash flow from financing activities: ₹0.00
  • Net decrease in cash and cash equivalents: (₹201.25)
  • Cash and cash equivalents at beginning: ₹203.82
  • Cash and cash equivalents at end: ₹2.57

Segment-wise Performance:

The Company operates in a single business segment: "E-Governance & IT/ITES Business" as per IndAS 108, hence segmental reporting is not applicable.

Corporate Actions:

Not Specified

Other Significant Information:

  • The figures of the previous year/period have been regrouped/rearranged/recast for comparability
  • Results available on company website (https://www.vlegovernance.in) and stock exchange websites
  • Company CIN: L74110MH2016PLC274618