Board approves unaudited standalone results for quarter and half year ended September 30, 2026
Board meeting on October 30, 2026, from 12:00 PM to 02:45 PM approved the unaudited standalone financial results for the quarter and half year ended September 30, 2026.
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Profit before tax | (3.39) | (2.67) | −27% | (7.21) | +53% |
| Profit after tax | (3.39) | (2.67) | −27% | (7.21) | +53% |
| Total comprehensive income | (3.39) | (2.67) | −27% | (7.21) | +53% |
| Basic EPS | (0.07) | (0.05) | −40% | (0.15) | +53.3% |
- Period
- Quarter Ended 30/09/2026 (Unaudited)
- Total income
- -
Auditor's review
Conclusion: Unmodified
Board meeting outcome
- Held on Friday, October 30, 2026, from 12:00 PM to 02:45 PM at the registered office
- Approved the unaudited standalone financial results for the quarter and half year ended September 30, 2026
- Trading window closed with effect from October 1, 2026 and to remain closed till 48 hours after the declaration of the results
Auditor's conclusion
N.S. Nanavati & Co., Chartered Accountants, carried out a limited review of the standalone results. Their conclusion is that nothing has come to their attention that causes them to believe the statement is not prepared in accordance with Indian Accounting Standards or contains a material misstatement. A limited review gives moderate assurance and is not a full audit opinion.
Results at a glance (standalone, Rs. in Lakhs)
- Revenue from Operations: nil for the quarter and the half year
- Employee benefits expense: 2.40 for the quarter, 4.80 for the half year, 9.60 for the year to date to March 31, 2026
- Other expenses: 0.99 for the quarter, 5.80 for the half year, 5.08 for the year to date
- Total expenses: 3.39 for the quarter, 10.60 for the half year, 17.17 for the year to date
- Profit before tax and Profit for the period: (3.39) for the quarter, (10.60) for the half year, (17.03) for the year to date
- Basic and diluted EPS: (0.07) for the quarter, (0.22) for the half year, (0.35) for the year to date
Figures in brackets are negative, so these are losses, not profits.
What the balance sheet shows (September 30, 2026 vs March 31, 2026)
- Total assets: 13.90 vs 12.39
- Cash and cash equivalents: 05.43 vs 04.68
- Paid up equity share capital: 492.36, unchanged
- Other equity: (540.85) vs (530.24)
- Total equity: (48.49) vs (37.88)
- Non-current borrowings: 50.84 vs 39.10
- Total liabilities: 62.39 vs 50.28
Cash flow for the half year
- Net cash outflow from operating activities: (10.98)
- Net cash inflow from financing activities: 11.73
- Net increase in cash and cash equivalents: 00.75
Reading it simply
With no reported revenue, the period's expenses drive the bottom line: total expenses of 10.60 (Rs. in Lakhs) for the half year against nil revenue produced a loss of 10.60. Total equity is negative at (48.49), which means accumulated other equity of (540.85) is larger than the 492.36 of share capital on the books. On the funding side, non-current borrowings rose to 50.84 from 39.10, and the half year's operating cash outflow of (10.98) was covered by a financing inflow of 11.73. Cash and bank balances at the end of the half year were 05.43 (Rs. in Lakhs).
Also from Omkar Overseas
Board meeting on October 30, 2026 to approve unaudited results for quarter and half year ended September 30, 2026
19 Oct 2026
Reg 23(9) related party transaction disclosures not applicable for half year ended September 30, 2026
10 Oct 2026
More numbers
- Profit for the period - half year ended 30/09/2026 (Rs. in Lakhs)(10.60)
- Paid up equity share capital (Rs. in Lakhs)492.36
- Reserves excluding Revaluation Reserve (Rs. in Lakhs)(530.24)
- Total assets as at September 30, 2026 (Rs. in Lakhs)13.90
- Net cash outflow from operating activities - half year (Rs. in Lakhs)(10.98)
- Cash and cash equivalents at end of period (Rs. in Lakhs)05.43
- Total comprehensive income, latest quarter(3.39) (Rs. in Lakhs)
- Total comprehensive income, year-ago quarter(2.67) (Rs. in Lakhs)
- Total comprehensive income, previous quarter(7.21) (Rs. in Lakhs)
- Profit after tax, latest quarter(3.39) (Rs. in Lakhs)
- Profit after tax, year-ago quarter(2.67) (Rs. in Lakhs)
- Profit after tax, previous quarter(7.21) (Rs. in Lakhs)
- Profit before tax, latest quarter(3.39) (Rs. in Lakhs)
- Profit before tax, year-ago quarter(2.67) (Rs. in Lakhs)
- Profit before tax, previous quarter(7.21) (Rs. in Lakhs)
- Total income, latest quarter-
- Total income, year-ago quarter-
- Total income, previous quarter-
- Revenue from operations, latest quarter-
- Revenue from operations, year-ago quarter-
- Revenue from operations, previous quarter-
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