Board Meeting Details

The Board of Directors meeting was held on November 5, 2026, commencing at 12:00 p.m. and concluding at 12:45 p.m. The board considered and approved the Unaudited Financial Results for the half year ended September 30, 2026.

Financial Results Overview

Half Year Ended September 30, 2026 (Unaudited):

  • Revenue From Operations: ₹8.60 lakh
  • Other Income: ₹0.00 lakh
  • Total Income: ₹8.60 lakh
  • Total Expenses: ₹8.15 lakh
  • Profit Before Tax: ₹0.45 lakh
  • Net Profit for the Period: ₹0.45 lakh
  • Basic and Diluted EPS: ₹0.12

Comparative Financial Performance:

  • Half Year Ended September 30, 2025: Net Profit of ₹23.35 lakh
  • Year Ended March 31, 2026: Net Loss of ₹0.98 lakh
  • Year Ended March 31, 2025: Net Loss of ₹894.36 lakh

Financial Position as of September 30, 2026

Assets (₹ in Lakhs):

  • Total Assets: ₹451.62 lakh (Previous: ₹458.50 lakh as of March 31, 2026)
  • Property, Plant and Equipment: ₹1.33 lakh
  • Other Intangible Assets: ₹361.76 lakh
  • Deferred Tax Assets (net): ₹0.82 lakh
  • Trade Receivables: ₹432.51 lakh
  • Cash and Cash Equivalents: ₹8.22 lakh
  • Other Current Assets: ₹3,711.61 lakh

Liabilities and Equity (₹ in Lakhs):

  • Equity Share Capital: ₹38.96 lakh
  • Other Equity: (₹768.27) lakh
  • Short Term Borrowings: ₹467.70 lakh
  • Other Financial Liabilities (creditors other than micro and small enterprise): ₹40.73 lakh
  • Provisions: ₹2.85 lakh
  • Other Current Liabilities: ₹15.84 lakh
  • Total Liabilities: ₹451.62 lakh

Cash Flow Statement for Half Year Ended September 30, 2026

  • Net Cash Flow from Operating Activities: (₹20.00) lakh
  • Net Cash Flow from Investing Activities: ₹0.00 lakh
  • Net Cash Flow from Financing Activities: (₹0.00) lakh
  • Net Decrease in Cash and Cash Equivalents: (₹20.00) lakh
  • Cash and Cash Equivalents at Beginning: ₹28.22 lakh
  • Cash and Cash Equivalents at End: ₹8.22 lakh

Auditor Review

The financial results were reviewed by statutory auditor B B Gusani & Associates (FRN: 0140785W), who issued a limited review report dated November 5, 2026, based on Standard on Review Engagement (SRE) 2410 issued by ICAI.

Additional Information

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 5, 2026
  • The company has only one reportable business segment
  • Figures are prepared in accordance with Accounting Standards specified under section 133 of the Companies Act, 2013
  • Paid-up equity share capital remains unchanged at ₹38.96 lakh with face value of ₹10 per share
  • The company was previously known as "Wherrelz IT Solutions Private Limited" before conversion to public limited company on July 4, 2021