Financial Results Overview

Quarter Ended 30th September, 2026 (Q2 FY27):

  • Total Income: ₹5.21 lakh (Unaudited)
  • Total Expenses: ₹5.21 lakh
  • Loss before tax: ₹(7.93) lakh
  • Tax expense: ₹(1.06) lakh (Deferred tax)
  • Net Loss: ₹(6.87) lakh
  • Earnings Per Share (Basic & Diluted): ₹(0.23)

Quarter Ended 30th June, 2026 (Q1 FY27):

  • Total Income: ₹4.47 lakh (Unaudited)
  • Total Expenses: ₹4.47 lakh
  • Profit before tax: ₹0.05 lakh
  • Tax expense: ₹(0.12) lakh (Deferred tax)
  • Net Profit: ₹1.17 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.04

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

  • Total Income: ₹51.71 lakh (Unaudited)
  • Total Expenses: ₹45.04 lakh
  • Profit before tax: ₹6.67 lakh
  • Tax expense: ₹2.65 lakh (Current tax)
  • Net Profit: ₹4.02 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.13

Segment Performance (Q2 FY27)

Revenue by Segment:

  • Financial Segment: ₹(0.72) lakh (negative revenue)
  • Services Segment: ₹6.00 lakh
  • Unallocated: ₹(0.07) lakh
  • Total Segment Revenue: ₹5.21 lakh

Segment Results:

  • Financial Segment: ₹(0.73) lakh loss
  • Services Segment: ₹3.17 lakh profit
  • Unallocated: ₹(2.37) lakh loss
  • Total Segment Result: ₹(7.93) lakh loss

Key Financial Metrics

Income Breakdown (Q2 FY27):

  • Sale of services: ₹6.00 lakh
  • Net gain on fair value changes: ₹(0.72) lakh (negative)
  • Other Operating Income: ₹(0.07) lakh
  • Total Revenue from Operations: ₹5.21 lakh

Expense Breakdown (Q2 FY27):

  • Employee benefits expenses: ₹3.00 lakh
  • Legal and Professional Fees: ₹0.36 lakh
  • Annual Listing Fees: ₹0.82 lakh
  • Depreciation expenses: ₹0.01 lakh
  • Other expenses: ₹0.49 lakh

Balance Sheet Position (as at 30th September, 2026)

  • Total Assets: ₹1,989.49 lakh (Unaudited)
  • Financial Assets: ₹1,939.06 lakh
  • Cash and cash equivalents: ₹5.14 lakh
  • Investments: ₹1,933.51 lakh
  • Total Liabilities: ₹1.67 lakh
  • Equity: ₹1,987.82 lakh
  • Equity Share Capital: ₹305.33 lakh
  • Other Equity: ₹1,682.49 lakh

Cash Flow Statement (H1 FY27)

  • Net Cash Flow from Operating Activities: ₹0.09 lakh
  • Net Cash from Investing Activities: ₹0.00 lakh
  • Net Cash from Financial Activities: ₹0.00 lakh
  • Net Increase in Cash & Cash Equivalents: ₹0.09 lakh
  • Opening Cash Balance: ₹5.05 lakh
  • Closing Cash Balance: ₹5.14 lakh

Additional Information

  • Face value of shares: ₹10 each
  • Figures presented in ₹ lakhs
  • Previous period figures have been regrouped/rearranged for comparability