Board approves unaudited standalone Q2/H1 results to 30.09.2026; auditor review finds no misstatement
Board met on 22.10.2026 (3:45 PM to 4:00 PM) and approved the unaudited standalone financial results for the quarter and half year ended 30.09.2026, as recommended by the Audit Committee.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 0.00 | 0.00 | — | 0.00 | — |
| Total income | 0.00 | 0.00 | — | 0.00 | — |
| Profit before tax | -8.85 | -4.38 | −102% | -11.63 | +23.9% |
| Profit after tax | -8.85 | -4.38 | −102% | -11.63 | +23.9% |
| Total comprehensive income | -8.85 | -4.38 | −102% | -11.63 | +23.9% |
| Basic EPS | -0.012 | -0.006 | −100% | -0.016 | +25% |
- Profit after tax (year ago)
- -4.38 (−102%)
- Period
- Current Quarter Ended on 30-09-2026
Auditor's review
Conclusion: Unmodified
Board outcome
The Board of Directors of Epsom Properties Limited met on 22.10.2026 from 3:45 PM to 4:00 PM and approved the unaudited standalone financial results for the quarter and half year ended 30.09.2026. The results were recommended by the Audit Committee and approved by the Board, and the limited review report of the statutory auditor was placed with them. No dividend or other corporate action is part of this outcome.
Auditor's review conclusion
S. Vishnu & Co., Chartered Accountants, reviewed the standalone results under Standards on Review Engagements (SRE) 2410. Their conclusion is that, based on the review, nothing has come to their attention that causes them to believe the statement has not disclosed the information required under the Listing Regulations or that it contains any material misstatement. This is a review, not an audit, and the firm states it does not express an audit opinion.
What the results show (standalone, Rs. in lakhs)
- Revenue from Operations: 0.00 in the quarter ended 30-09-2026, 0.00 in the preceding quarter ended 30-06-2026, and 0.00 in the half year
- Total expenses: 8.85 in the quarter, 11.63 in the preceding quarter, and 20.49 in the half year, against 12.39 in the corresponding half year ended 30-09-2025
- Profit/(Loss) for the period: -8.85 in the quarter, -11.63 in the preceding quarter, -4.38 in the corresponding quarter a year earlier, and -20.49 for the half year against -12.39
- Employee benefit expense: 2.11 in the quarter; finance costs: 3.86
- Earnings per share: -0.012 basic and diluted for the quarter, -0.027 for the half year, against -0.006 and -0.017 respectively a year earlier
- Paid-up equity share capital: 745.28, face value Rs.10/- per share
- Reserves excluding revaluation reserves: -942.37
Balance sheet (standalone, Rs. in lakhs)
- Total Assets: 14.61 as at 30-09-2026, against 11.55 as at 31-03-2026
- Borrowings (non-current): 228.84, against 206.61
- Total Equity: -216.22, against -195.73
- Cash and cash equivalents: 0.01, with bank balance of 2.30
Cash flow (standalone, Rs. in lakhs)
- Net cash from operating activities: (20.15) for the half year, against (13.48) a year earlier
- Net cash used in financing activities: 22.24, arising from an increase in unsecured loans
- Closing cash and cash equivalents: 2.31, against 0.83
Points to note
- The company states it is engaged in the business of property developers and has a single reportable segment under Ind AS 108.
- The statement of financial results is presented with figures in Rs. in lakhs, except per-share amounts.
Also from Epsom Properties
Board meeting on 22.10.2026 to consider unaudited Q2 and half-year results
15 Oct 2026
More numbers
- Total expenses, quarter ended 30-09-2026 (Rs. in lakhs)8.85
- Profit/(Loss) for the period, half year ended 30-09-2026 (Rs. in lakhs)-20.49
- Paid-up equity share capital (Rs. in lakhs)745.28
- Total Equity as at 30-09-2026 (Rs. in lakhs)-216.22
- Borrowings, non-current, as at 30-09-2026 (Rs. in lakhs)228.84
- Total income, latest quarter0.00 (Rs. in Lakhs)
- Total income, year-ago quarter0.00 (Rs. in Lakhs)
- Total income, previous quarter0.00 (Rs. in Lakhs)
- Total comprehensive income, latest quarter-8.85 (Rs. in Lakhs)
- Total comprehensive income, year-ago quarter-4.38 (Rs. in Lakhs)
- Total comprehensive income, previous quarter-11.63 (Rs. in Lakhs)
- Profit after tax, latest quarter-8.85 (Rs. in Lakhs)
- Profit after tax, year-ago quarter-4.38 (Rs. in Lakhs)
- Profit after tax, previous quarter-11.63 (Rs. in Lakhs)
- Revenue from operations, latest quarter0.00 (Rs. in Lakhs)
- Revenue from operations, year-ago quarter0.00 (Rs. in Lakhs)
- Revenue from operations, previous quarter0.00 (Rs. in Lakhs)
- Profit before tax, latest quarter-8.85 (Rs. in Lakhs)
- Profit before tax, year-ago quarter-4.38 (Rs. in Lakhs)
- Profit before tax, previous quarter-11.63 (Rs. in Lakhs)
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