Board approves unaudited results for quarter and half year; total income nil, net loss Rs. 5.76 lakh
Board met on 30 October 2026 and approved the unaudited standalone financial results for the quarter and half year ended 30 September 2026, 03:45 PM to 04:15 PM.
By ScoutQuest · · 3 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Profit before tax | (5.76) | (4.23) | −36.2% | (8.14) | +29.2% |
| Profit after tax | (5.76) | (4.23) | −36.2% | (8.14) | +29.2% |
| Total comprehensive income | (5.76) | (4.23) | −36.2% | (8.14) | +29.2% |
| Basic EPS | (0.01) | (0.01) | 0% | (0.01) | 0% |
- Profit after tax - Year ago
- (4.23) (−36.2%)
- Total income - Year ago
- 6.75
- Period
- Quarter Ended 30-Sep-26
- Total income
- -
Auditor's review
Conclusion: Unmodified
What the board approved
- At its meeting on 30 October 2026, held from 03:45 PM to 04:15 PM, the board approved the unaudited standalone financial results for the quarter and half year ended 30 September 2026.
- The results were reviewed by the Audit Committee and the statutory auditors, Bipin & Co., carried out a limited review.
- The company reports only one segment, so no separate segment results are given.
Income statement (standalone, unaudited, Rs. in lakhs)
- Total income for the quarter ended 30-Sep-26 is printed as "-", and also "-" for the six months ended 30-Sep-26.
- Total expenses for the quarter were Rs. 5.76 lakh, against Rs. 8.14 lakh in the previous quarter and Rs. 10.98 lakh in the year-ago quarter.
- Net loss after tax for the quarter was Rs. 5.76 lakh; for the six months it was Rs. 13.91 lakh, against Rs. 5.04 lakh for the six months ended 30-Sep-25.
- Basic and diluted earnings per share (face value Re. 1 each) were (0.01) for the quarter and (0.02) for the six months.
Balance sheet (Rs. in lakhs)
- Total assets stood at Rs. 681.41 lakh as at 30 September 2026, against Rs. 742.19 lakh as at 31 March 2026.
- Non-current assets were Rs. 676.95 lakh, of which Investments were Rs. 376.75 lakh and Loans Rs. 300.20 lakh.
- Paid-up equity share capital was Rs. 660.69 lakh, Other equity was (135.01) lakh, and shareholders' funds were Rs. 525.68 lakh.
- Current liabilities were Rs. 155.72 lakh, including Other financial liabilities of Rs. 152.00 lakh.
Cash flow (six months ended 30 September 2026, Rs. in lakhs)
- Net cash flow from operating activities was Rs. 63.78 lakh, against Rs. 7.02 lakh in the same period a year earlier.
- Net cash flow from investing activities was Rs. 4.05 lakh.
- Net cash flow from financing activities was Rs. 3.00 lakh, from short term borrowings.
- Closing cash and cash equivalents were Rs. 2.46 lakh.
Auditor's review
- Bipin & Co. stated that, based on its review, nothing came to its attention that causes it to believe the statement contains any material misstatement or has failed to disclose what is required. This is an unmodified review conclusion.
- A limited review is narrower than a full audit: it relies mainly on inquiries and analytical procedures and does not express an audit opinion.
Points a retail investor may want to weigh
- The income statement for the current quarter and half year shows the Total income line as "-", while expenses continued, which is why the period ended in a net loss.
- The half-year Net loss after tax of Rs. 13.91 lakh is larger than the Rs. 5.04 lakh loss reported for the six months ended 30-Sep-25.
- Most of the asset side is financial in nature — Investments and Loans together are Rs. 676.95 lakh of the Rs. 681.41 lakh total assets — rather than plant or inventory.
- The update notes that figures for previous periods have been re-grouped, re-arranged or re-cast wherever found necessary, so comparisons with earlier presentations should keep that in mind.
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More numbers
- Total expenses – quarter ended 30-Sep-26 (standalone, unaudited)5.76
- Net loss after tax – six months ended 30-Sep-26(13.91)
- Net loss after tax – six months ended 30-Sep-25(5.04)
- Paid-up equity share capital660.69
- Total assets as at 30 September 2026681.41
- Net cash flow from operating activities – six months ended 30-Sep-2663.78
- Total income, latest quarter- (Rs. In lacs)
- Total income, year-ago quarter6.75 (Rs. In lacs)
- Total income, previous quarter- (Rs. In lacs)
- Total comprehensive income, latest quarter(5.76) (Rs. In lacs)
- Total comprehensive income, year-ago quarter(4.23) (Rs. In lacs)
- Total comprehensive income, previous quarter(8.14) (Rs. In lacs)
- Profit after tax, latest quarter(5.76) (Rs. In lacs)
- Profit after tax, year-ago quarter(4.23) (Rs. In lacs)
- Profit after tax, previous quarter(8.14) (Rs. In lacs)
- Profit before tax, latest quarter(5.76) (Rs. In lacs)
- Profit before tax, year-ago quarter(4.23) (Rs. In lacs)
- Profit before tax, previous quarter(8.14) (Rs. In lacs)
- Revenue from operations, latest quarter-
- Revenue from operations, year-ago quarter-
- Revenue from operations, previous quarter-
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