WAGEND INFRA VENTURE LIMITED

Board Meeting Details

The Board of Directors of Wagend Infra Venture Limited held a meeting on Saturday, November 14, 2026, at 05:00 P.M. at the company's registered office in Mumbai. The meeting commenced at 05:00 P.M. and concluded at 05:15 P.M.

The Board considered and approved the following item:

1. Pursuant to Regulation 33 of the SEBI LODR, the Board approved the Un-audited financial results of the Company for the Quarter ended September 30, 2026.

Financial Results for Quarter Ended September 30, 2026 (Unaudited)

(All figures in ₹ Lakh except EPS)

Income:

  • Revenue From Operations: ₹132.27
  • Other Income: ₹8.00
  • Total Revenue: ₹140.27

Expenses:

  • Purchase of Stock in trade: ₹130.82
  • Employee Benefits Expenses: ₹2.00
  • Depreciation and Amortisation Expenses: ₹0.09
  • Listing Fees: ₹0.00 (This quarter); ₹3.25 (Previous quarter ended June 30, 2026)
  • Other Expenses: ₹10.29
  • Total Expenditure: ₹143.19

Profit/(Loss):

  • Total Profit / (Loss) before tax: (₹2.92) Loss
  • Tax Expense: ₹0.00
  • Net Profit / (Loss) for the period: (₹2.92) Loss
  • Total Comprehensive Profit/(Loss) for the period: (₹2.92) Loss

Earnings Per Share (EPS):

  • Basic EPS (Rs.): -0.006
  • Diluted EPS (Rs.): -0.006

Comparative Performance:

  • The company reported a net profit of ₹2.62 lakh in the corresponding quarter of the previous year (Q2 FY26).
  • In the immediate previous quarter (Q1 FY27, ended June 30, 2026), the company reported a net loss of ₹1.13 lakh.

Financial Results for Six Months Ended September 30, 2026 (Unaudited)

Income:

  • Total Revenue: ₹170.35

Profit/(Loss):

  • Net Profit before tax: ₹0.70
  • Total Tax Expenses: ₹0.23 (comprising Current Tax of ₹0.18 and Deferred Tax of ₹0.05)
  • Net Profit for the period from continuing operations: ₹0.46

Earnings Per Share (EPS) for Six Months:

  • Basic EPS (Rs.): 0.001
  • Diluted EPS (Rs.): 0.001

Capital Structure

  • Paid-up Equity Share Capital (Face Value Rs. 2/-): ₹942.50 Lakh (unchanged from previous periods)

Balance Sheet Highlights as at September 30, 2026 (Unaudited)

Total Assets: ₹1,110.90 Lakh

Non-current assets: ₹348.16 Lakh

  • Property, Plant and Equipment: ₹2.16 Lakh
  • Other non-current assets: ₹346.00 Lakh

Current assets: ₹762.74 Lakh

  • Current Investments: ₹5.00 Lakh
  • Trade receivables: ₹43.24 Lakh
  • Cash and cash equivalents: ₹8.96 Lakh
  • Loans: ₹673.59 Lakh
  • Current Tax Assets (Net): ₹29.38 Lakh
  • Other Current Assets: ₹2.56 Lakh

Total Equity: ₹923.99 Lakh

  • Equity Share capital: ₹942.50 Lakh
  • Other Equity: (₹18.51) Lakh

Total Liabilities: ₹186.91 Lakh

Cash Flow Statement for the Period (Unaudited)

  • Net Cash Flows from Operating Activities: (₹9.02) Lakh
  • Net Cash Flows from Investing Activities: ₹16.00 Lakh
  • Net Cash Flows from Financing Activities: (₹6.59) Lakh
  • Net increase in cash: ₹0.38 Lakh
  • Cash and cash equivalents at the end of the period: ₹8.93 Lakh

Notes to Accounts

1. The results were reviewed by the Audit Committee and approved by the Board on November 14, 2026. The statutory auditors, Motilal & Associates LLP (Firm Registration No 106584W), have issued a Limited Review report.

2. The company is engaged in only one reportable segment.

3. Provision for Income tax is made at the end of the financial year.

4. Figures for previous periods have been regrouped/rearranged wherever necessary.

Signatories and Attestations

  • Unnati Sharma, Company Secretary and Compliance Officer (M. No.: A66581), signed the submission to BSE.
  • Munnalal Jain, Managing Director (DIN: 10478345), signed the financial statements.
  • CA Bharat Kumar (Partner, Membership No 175787) of Motilal & Associates LLP signed the Independent Auditor's Review Report (UDIN: 26175787CMKTGO6915).

The auditor's review, conducted under Standard on Review Engagements (SRE) 2410, concluded that nothing came to their attention to suggest the financial results contain any material misstatement.