Summary of Key Information:

Reporting Period: Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Monitoring Committee Meeting and Submission of Audited Financial Results under SEBI LODR Regulations 30 and 33

Audit Opinion:

Disclaimer of Conclusion - Auditors were unable to obtain sufficient appropriate audit evidence to provide a basis for conclusion on the Standalone and Consolidated Financial Results.

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Revenue from Operations: ₹0.08 lakh (Q1 FY27) vs ₹0.00 lakh (Q1 FY26)

Total Income: ₹0.08 lakh (Q1 FY27) vs ₹0.00 lakh (Q1 FY26)

EBITDA: Not disclosed

Net Profit: (₹15.61) lakh loss (Q1 FY27) vs (₹17.33) lakh loss (Q1 FY26)

EPS: (₹0.00) per share (Q1 FY27)

Other Equity: Not specified

Cash and Cash Equivalents: Not disclosed

Debt: Not disclosed

Consolidated Results:

Revenue from Operations: ₹38.02 lakh (Q1 FY27) vs ₹199.55 lakh (Q1 FY26)

Total Income: ₹38.33 lakh (Q1 FY27) vs ₹201.92 lakh (Q1 FY26)

EBITDA: Not disclosed

Net Profit: (₹195.20) lakh loss (Q1 FY27) vs (₹11.14) lakh loss (Q4 FY26)

EPS: (₹0.01) per share (Q1 FY27)

Other Equity: Not specified

Cash and Cash Equivalents: Not disclosed

Debt: Not disclosed

Segment-wise Performance:

Not specified in standalone results. Consolidated results indicate multiple business segments but no segment-wise breakdown provided.

Corporate Actions:

  • Resolution Plan approved by NCLT on August 5, 2026
  • Plan includes reorganization of share capital including reduction of capital
  • Fresh subscription of 3,00,00,000 equity shares of ₹1 each at par aggregating ₹300 lakh
  • Working capital infusion of up to ₹500 lakh within six months and additional ₹500 lakh within twelve months
  • No dividend declared

Other Significant Information:

  • Resolution Plan financial outlay: ₹301 lakh total
  • ₹265 lakh to financial creditors (against ₹9,559.82 lakh admitted debt)
  • ₹1 lakh to operational creditors
  • ₹35 lakh CIRP costs
  • Resolution provides for extinguishment of all claims not part of the plan per Supreme Court's Ghanshyam Mishra judgment
  • Monitoring committee constituted to supervise plan implementation
  • Financial effects of resolution plan not reflected in current results
  • Company continues as going concern