Financial Results Overview

The Board of Directors approved the unaudited standalone financial results for the quarter and half year ended September 30, 2026:

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹0.00
  • Other Income: ₹0.00
  • Total Expenses: ₹3.53 lakh
  • Employee benefits expenses: ₹2.04 lakh
  • Depreciation & Amortization: ₹0.09 lakh
  • Other Expenses: ₹1.40 lakh
  • Net Loss: ₹3.53 lakh
  • Basic and Diluted EPS: (₹0.02) per share of ₹10 face value

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹0.00
  • Other Income: ₹0.00
  • Total Expenses: ₹11.29 lakh
  • Employee benefits expenses: ₹4.08 lakh
  • Depreciation & Amortization: ₹0.18 lakh
  • Other Expenses: ₹7.03 lakh
  • Net Loss: ₹11.29 lakh
  • Basic and Diluted EPS: (₹0.07) per share of ₹10 face value

Comparative Performance:

  • Q2 FY26 (September 30, 2025) Net Loss: ₹4.06 lakh
  • H1 FY26 (September 30, 2025) Net Loss: ₹11.08 lakh
  • Full Year FY26 (March 31, 2026) Net Loss: ₹39.98 lakh (including exceptional items of ₹22.06 lakh)

Financial Position as of September 30, 2026

Assets:

  • Total Assets: ₹1,547.88 lakh
  • Non-current Assets: ₹288.34 lakh
  • Property, Plant and Equipment: ₹16.47 lakh
  • Investments: ₹21.18 lakh
  • Loans Receivables (Unsecured): ₹203.00 lakh
  • Deferred Tax Assets: ₹47.69 lakh
  • Current Assets: ₹1,259.54 lakh
  • Trade Receivables (Unsecured): ₹83.22 lakh
  • Cash and Cash Equivalents: ₹12.73 lakh
  • Loans Receivables (Unsecured): ₹950.00 lakh
  • Other Current Assets: ₹213.59 lakh

Liabilities and Equity:

  • Equity Share Capital: ₹1,546.30 lakh
  • Other Equity: (₹165.21) lakh
  • Total Equity: ₹1,381.10 lakh
  • Non-current Liabilities: ₹150.00 lakh (Borrowings)
  • Current Liabilities: ₹16.78 lakh
  • Borrowings: ₹15.00 lakh
  • Other Current Liabilities: ₹1.78 lakh

Cash Flow Statement (H1 FY27)

  • Net Cash Used in Operating Activities: ₹(8.36) lakh
  • Net Cash from Investing Activities: ₹0.00
  • Net Cash from Financing Activities: ₹0.00
  • Net Decrease in Cash: ₹(8.36) lakh
  • Opening Cash Balance (April 1, 2026): ₹21.09 lakh
  • Closing Cash Balance (September 30, 2026): ₹12.73 lakh

Corporate Governance Updates

Resignation of Director:

The Board noted the resignation of Mr. Anshuman Garg (DIN: 02403491) as Independent Director, effective November 3, 2026. The resignation was previously disclosed to the stock exchange on November 3, 2026.

Committee Reconstitution:

Following Mr. Garg's resignation, the Board reconstituted its committees with immediate effect:

  • Audit Committee: Mr. Mohit Agarwal (Chairman), Mr. Sandeep Srivastava (Member), Mrs. Neetu Pal (Member)
  • Nomination and Remuneration Committee: Mr. Mohit Agarwal (Chairman), Mr. Sandeep Srivastava (Member), Mrs. Neetu Pal (Member)
  • Stakeholders Relationship Committee: Mr. Mohit Agarwal (Chairman), Mr. Sandeep Srivastava (Member), Mrs. Neetu Pal (Member)

Additional Information

  • The company operates in a single segment
  • Financial results prepared in accordance with Ind AS 34
  • EPS is not annualized for interim periods
  • Provision for tax will be provided at year-end
  • Paid-up equity share capital remains unchanged at ₹1,546.30 lakh
  • Meeting duration: 11:00 AM to 12:30 PM on November 14, 2026