Key Financial Figures - Profit & Loss (Quarter ended 30th September 2026)
- Revenue from Operations: ₹228.87 lakhs (Q2 FY26: ₹654.39 lakhs; Q2 FY25: ₹2.57 lakhs)
- Other Income: ₹103.16 lakhs (Q2 FY26: ₹99.16 lakhs; Q2 FY25: ₹134.01 lakhs)
- Total Income: ₹332.03 lakhs (Q2 FY26: ₹753.55 lakhs; Q2 FY25: ₹136.58 lakhs)
- Total Expenses: ₹363.16 lakhs (Q2 FY26: ₹678.07 lakhs; Q2 FY25: ₹29.29 lakhs)
- Profit/(Loss) before tax: (₹31.13) lakhs (Q2 FY26: ₹75.48 lakhs; Q2 FY25: ₹107.29 lakhs)
- Current Tax Expense: (₹2.94) lakhs (Q2 FY26: ₹21.59 lakhs; Q2 FY25: ₹27.00 lakhs)
- Profit/(Loss) for the period (Net Profit): (₹28.19) lakhs (Q2 FY26: ₹53.89 lakhs; Q2 FY25: ₹80.29 lakhs)
- Earnings per Share (Basic & Diluted): (₹0.08) (Q2 FY26: ₹0.15; Q2 FY25: ₹0.23)
Key Financial Figures - Profit & Loss (Half Year ended 30th September 2026)
- Revenue from Operations: ₹883.26 lakhs (H1 FY26: ₹837.00 lakhs; H1 FY25: ₹1,325.94 lakhs)
- Other Income: ₹202.32 lakhs (H1 FY26: ₹261.04 lakhs; H1 FY25: ₹430.43 lakhs)
- Total Income: ₹1,085.58 lakhs (H1 FY26: ₹1,098.04 lakhs; H1 FY25: ₹1,756.37 lakhs)
- Total Expenses: ₹1,041.23 lakhs (H1 FY26: ₹882.99 lakhs; H1 FY25: ₹1,611.89 lakhs)
- Profit/(Loss) before tax: ₹44.34 lakhs (H1 FY26: ₹215.06 lakhs; H1 FY25: ₹144.48 lakhs)
- Current Tax Expense: ₹18.65 lakhs (H1 FY26: ₹54.13 lakhs; H1 FY25: ₹39.50 lakhs)
- Profit/(Loss) for the period (Net Profit): ₹25.69 lakhs (H1 FY26: ₹160.93 lakhs; H1 FY25: ₹97.56 lakhs)
- Earnings per Share (Basic & Diluted): ₹0.07 (H1 FY26: ₹0.46; H1 FY25: ₹0.28)
Key Balance Sheet Figures (as at 30th September 2026)
- Total Assets: ₹6,537.52 lakhs (31st March 2026: ₹6,737.72 lakhs)
- Non-Current Assets: ₹6,087.22 lakhs (31st March 2026: ₹5,869.79 lakhs)
- Property, Plant and Equipment: ₹5.20 lakhs (31st March 2026: ₹5.69 lakhs)
- Loans (Financial Assets): ₹6,081.89 lakhs (31st March 2026: ₹5,863.98 lakhs)
- Current Assets: ₹450.30 lakhs (31st March 2026: ₹867.93 lakhs)
- Trade Receivables: ₹424.99 lakhs (31st March 2026: ₹762.66 lakhs)
- Cash and cash equivalents: ₹4.03 lakhs (31st March 2026: ₹56.92 lakhs)
- Other current assets: ₹20.82 lakhs (31st March 2026: ₹5.11 lakhs)
- Current Tax Assets: ₹0.00 lakhs (31st March 2026: ₹42.78 lakhs)
- Equity: ₹5,876.40 lakhs (31st March 2026: ₹5,850.73 lakhs)
- Equity Share Capital: ₹3,500.00 lakhs (Unchanged)
- Other Equity: ₹2,376.40 lakhs (31st March 2026: ₹2,350.73 lakhs)
- Non-Current Liabilities: ₹87.75 lakhs (31st March 2026: ₹0.00 lakhs)
- Borrowings: ₹87.75 lakhs (31st March 2026: ₹0.00 lakhs)
- Current Liabilities: ₹573.37 lakhs (31st March 2026: ₹886.99 lakhs)
- Trade Payables: ₹535.18 lakhs (31st March 2026: ₹814.05 lakhs)
- Other Financial Liabilities: ₹6.83 lakhs (31st March 2026: ₹10.58 lakhs)
- Short-Term Provisions: ₹16.96 lakhs (31st March 2026: ₹22.86 lakhs)
- Current Tax Liabilities: ₹14.40 lakhs (31st March 2026: ₹39.50 lakhs)
Cash Flow Statement (Half Year ended 30th September 2026)
- Net Cash from Operating Activities: (₹125.02) lakhs (FY26: (₹366.47) lakhs)
- Net Cash from Investing Activities: (₹15.59) lakhs (FY26: ₹374.41 lakhs)
- Net Cash from Financing Activities: ₹87.73 lakhs (FY26: (₹0.21) lakhs)
- Net Decrease in Cash and Equivalents: (₹52.89) lakhs
- Cash and Equivalents at period end: ₹4.03 lakhs (Period start: ₹56.92 lakhs)
Auditor's Review
The limited review of the unaudited financial results was conducted by Gupta Rai & Co., Chartered Accountants. Their report, dated 13th November 2026, states that nothing has come to their attention that causes them to believe that the statement contains any material misstatement and that it has been prepared in accordance with Ind AS 34 and SEBI Listing Regulations.
Additional Notes from Financial Statements
- The financial results pertain to new activities carried out by the company, with no expenses/income relating to activities carried out earlier.
- The company has not carried on more than one activity, making Ind AS 108 - Operating Segments inapplicable.
- Previous period figures have been regrouped/reclassified for comparability.
- The paid-up equity share capital remained unchanged at ₹3,500.00 lakhs (Face Value ₹10/- each).