Board Meeting Outcome

Meeting Date: 30-10-2026

Meeting Time: 02:30 PM to 03:00 PM

Location: Registered Office of the Company

The Board of Directors meeting was held on 30th October 2026. The Board approved the standalone Un-Audited Financial Results for the Quarter Ended 30 September 2026 upon recommendation of the Audit Committee. The results were accompanied by a Limited Review Report for the Quarter Ended 30-09-2026, pursuant to Regulation 33 of the Listing Regulations.

Regulatory Compliance Disclosures

Regulation 32 Non-Applicability: The company stated that submission of Statement of Deviation or Variation under Reg. 32 of SEBI (LODR) Regulations, 2015 is not applicable for the quarter and year ended 30-09-2026.

Regulation 23(9) Non-Applicability: The company stated that submission of Disclosures of Related Party Transactions is not applicable as per relaxations provided under Regulation 15(2) of SEBI (LODR) Regulations, 2015 for the half year ended 30-09-2026.

Financial Results for Quarter Ended 30th September 2026

All amounts in Lakhs (Except Earning Per Share)

Income Statement Highlights

Quarter Ended 30-Sep-2026 (Unaudited):

  • Income from Operations: ₹0.00 (Net Sales: ₹0.00, Other Operating Income: ₹0.00)
  • Total Expenses: ₹0.90
  • Employee benefits expense: ₹0.66
  • Other expenses: ₹0.24
  • Total Loss before tax: ₹(0.90)
  • Tax Expenses: ₹0.00
  • Net Loss for the period: ₹(0.90)
  • Basic & Diluted EPS: ₹(0.36)

Comparative Performance:

  • Q1 June 2026: Loss of ₹(4.60) lakh, EPS ₹(1.84)
  • Q2 September 2025: Loss of ₹(2.46) lakh, EPS ₹(0.99)
  • Half Year Ended September 2026: Loss of ₹(5.50) lakh, EPS ₹(2.20)
  • Half Year Ended September 2025: Loss of ₹(7.11) lakh, EPS ₹(2.86)
  • Full Year March 2026 (Audited): Loss of ₹(12.36) lakh, EPS ₹(4.97)

Balance Sheet Position (as of 30-Sep-2026)

Total Assets: ₹43.49 lakh

  • Non-current assets: ₹35.57 lakh (Deferred tax assets)
  • Current assets: ₹7.92 lakh
  • Cash and cash equivalents: ₹0.81 lakh
  • Other current assets: ₹7.11 lakh

Equity and Liabilities:

  • Equity Share capital: ₹24.90 lakh
  • Other Equity: ₹(208.51) lakh
  • Non-current liabilities: ₹225.76 lakh (Borrowings)
  • Current liabilities: ₹1.34 lakh
  • Trade payables: ₹0.50 lakh
  • Provisions: ₹0.84 lakh

Cash Flow Statement (Half Year Ended September 2026)

  • Net cash flow from operating activities: ₹(5.52) lakh
  • Net cash flow from investing activities: ₹0.00
  • Net cash flow from financing activities: ₹6.16 lakh (Long Term Borrowings)
  • Net change in cash: ₹0.64 lakh
  • Cash at beginning of period: ₹0.18 lakh
  • Cash at end of period: ₹0.81 lakh

Capital Structure

  • Paid-up equity share capital: ₹24.90 lakh (unchanged from previous periods)
  • Face value of equity share: ₹10.00
  • No debt securities outstanding