Key Financial Figures (Unaudited, Rs. in Lakhs)

Income Statement for H1 Ended September 30, 2026:

  • Revenue from Operations: ₹1,204.27
  • Other Income: ₹9.02
  • Total Income: ₹1,213.29
  • Total Expenses: ₹1,281.93
  • Loss Before Tax: (₹68.64)
  • Tax Expense: (₹16.46)
  • Loss After Tax: (₹52.18)
  • Basic & Diluted EPS (not annualized): (₹0.48)

Comparative Figures:

  • H1 FY26 (Sep 30, 2025) Total Income: ₹429.10; Loss After Tax: (₹172.05)
  • H2 FY26 (Mar 31, 2026) Total Income: ₹316.09; Loss After Tax: (₹245.78)
  • Full Year FY26 (Mar 31, 2026) Total Income: ₹745.19; Loss After Tax: (₹417.83)

Statement of Assets & Liabilities as on September 30, 2026

Equity and Liabilities (Rs. in Lakhs):

  • Share Capital: ₹1,076.81 (Unchanged from Mar 31, 2026)
  • Reserves and Surplus: (₹1,737.79) (Deteriorated from (₹1,685.60))
  • Total Shareholder's Funds: (₹660.98)
  • Non-Current Liabilities: ₹1,355.65
  • Current Liabilities: ₹2,113.18 (Significantly increased from ₹989.92)
  • Total Equity and Liabilities: ₹2,807.85

Assets (Rs. in Lakhs):

  • Non-Current Assets: ₹844.46
  • Current Assets: ₹1,963.39 (More than doubled from ₹897.46)
  • Total Assets: ₹2,807.85

Key changes in Current Assets include a large increase in Inventories (₹605.59 from ₹209.40) and Short Term Loans and Advances (₹1,005.88 from ₹446.56).

Cash Flow Statement for H1 Ended September 30, 2026 (Rs. in Lakhs)

  • Net Cash Used in Operating Activities: (₹1,486.59)
  • Net Cash from Investing Activities: ₹2.63
  • Net Cash from Financing Activities: ₹597.21
  • Net Increase in Cash and Cash Equivalents: ₹113.25
  • Cash and Cash Equivalents at End of Period: ₹339.88 (Up from ₹226.63 at start)

Regulatory and Governance Information

  • The results were reviewed by the Audit Committee and approved by the Board pursuant to Regulation 33 of SEBI LODR.
  • The statutory auditor, Bhatter & Company, Chartered Accountants, issued a limited review report stating nothing has come to their attention to believe the statement contains any material misstatement.
  • The Trading Window for insiders (Directors, KMP, Designated Persons) will reopen on November 08, 2026.
  • Investor Complaints: One complaint was received and disposed of during the period, with nil pending at the end.
  • The results are available on the BSE website (www.bseindia.com) and the company's website (www.waareetech.com).

Notes

  • Figures for previous periods have been regrouped/recast for comparability.
  • EPS is computed in accordance with Accounting Standard (AS) 20.