Trescon532159Quarterly results
September quarter and half-year results approved; independent directors reappointed for a second term
Board approved unaudited standalone and consolidated 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 |
|---|---|---|---|---|---|
| Revenue from operations | 1,036.04 | 774.44 | +33.8% | 1,754.50 | −40.9% |
| Total income | 1,038.98 | 815.91 | +27.3% | 1,766.64 | −41.2% |
| Profit before tax | (52.12) | (49.09) | −6.2% | 191.90 | — |
| Profit after tax | (72.11) | (64.75) | −11.4% | 121.56 | — |
| Total comprehensive income | (63.67) | (60.61) | −5% | 124.51 | — |
| Basic EPS | (0.09) | (0.09) | 0% | 0.18 | — |
- Total income year ago
- 815.91 (+27.3%)
- Period
- 30-09-2026 (Unaudited)
Also decided at the meeting
- Reappointed Mr. Jinang Shah (DIN:08388082) as Independent Director for a second term of five years from November 12, 2026 to November 11, 2031, subject to shareholders' special resolution.
- Reappointed Mr. Hareshkumar Suthar (DIN:08388083) as Independent Director for a second term of five years from November 12, 2026 to November 11, 2031, subject to shareholders' special resolution.
Auditor's review
Conclusion: Qualified
- Consolidated review conclusion is worded 'except for the matters described in the basis for qualified conclusion para', but no basis paragraph appears in the attached report.
- Auditor did not review subsidiaries' interim results (total assets Rs. 9908.11 lacs); relied on other auditors' review reports; conclusion not modified on this matter.
Notes to the results
- Subsidiary LLP incorporated 9th April 2025; Holding Company remitted its 85% capital contribution of ₹85,000 in September 2026, so the LLP is consolidated for the first time for the quarter ended 30th September 2026.
- The LLP has not commenced commercial operations as of 30th September 2026 and has no impact on consolidated profit and loss.
- MCA updates mismatch: Form 11 shows capital contribution received while Form 8 as of 31st March 2026 shows Nil; management is taking corrective steps with the RoC.
Decisions taken
- Unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026 were approved, on the Audit Committee's recommendation.
- Mr. Jinang Shah and Mr. Hareshkumar Suthar were reappointed as Independent Directors for a second consecutive term of five years, from November 12, 2026 to November 11, 2031.
- Both reappointments are subject to the approval of shareholders by Special Resolution.
Standalone numbers (Rs. in Lakhs)
- 'Revenue from operations' for the quarter was 1,036.04, against 764.34 in the same quarter a year earlier.
- 'Profit for the period' for the quarter was 33.51.
- For the half year, 'Profit for the period' was 254.79.
- 'Paid up Equity share Capital' stood at 7,110.00.
Consolidated numbers (Rs. in Lakhs)
- 'Profit (Loss) for the period' was a loss of 72.11 for the quarter.
- For the half year, 'Profit (Loss) for the period' was 49.45.
- The consolidated statement also carries a non-controlling interest line, so the portion attributable to owners differs from the figures above.
Auditor's review
- Namita & Co., Chartered Accountants, issued limited review reports on both the standalone and consolidated results.
- The standalone review report records that nothing came to its attention indicating that the statement has not disclosed information required to be disclosed or that it contains any material misstatement.
- The consolidated review report's conclusion is expressed except for the matters described in its basis for qualified conclusion paragraph.
- Note 2 to the consolidated results states that the limited review report 'does not contain any qualification'.
Why the consolidated picture differs from the standalone one
- An LLP was consolidated for the first time for the quarter ended September 30, 2026, after the holding company's capital contribution was received in September 2026.
- The LLP has not commenced commercial operations, so there is no impact on consolidated profit and loss.
- Management has noted a mismatch in statutory updates on the MCA portal, where the capital contribution shows as received in one form and as Nil as at March 31, 2026 in another. It says corrective steps are being taken with the Registrar of Companies, and that legal ownership and control of the holding company remain unaffected.
What to keep in mind
- The results are unaudited but have been reviewed by the statutory auditor.
- The director reappointments are proposals until shareholders vote; the Special Resolution notice is the next checkpoint.
More numbers
- Standalone 'Revenue from operations', quarter ended 30.09.2025 (Rs. in Lakhs)764.34
- Standalone 'Profit for the period', quarter (Rs. in Lakhs)33.51
- Standalone 'Profit for the period', half year (Rs. in Lakhs)254.79
- Consolidated 'Profit (Loss) for the period', half year (Rs. in Lakhs)49.45
- Paid up Equity share Capital (Rs. in Lakhs)7,110.00
- Term of Independent Director reappointmentfive (5) years
- Total income, latest quarter1,038.98 (Rs. In Lakhs)
- Total income, year-ago quarter815.91 (Rs. In Lakhs)
- Total income, previous quarter1,766.64 (Rs. In Lakhs)
- Total comprehensive income, latest quarter(63.67) (Rs. In Lakhs)
- Total comprehensive income, year-ago quarter(60.61) (Rs. In Lakhs)
- Total comprehensive income, previous quarter124.51 (Rs. In Lakhs)
- Profit after tax, latest quarter(72.11) (Rs. In Lakhs)
- Profit after tax, year-ago quarter(64.75) (Rs. In Lakhs)
- Profit after tax, previous quarter121.56 (Rs. In Lakhs)
- Revenue from operations, latest quarter1,036.04 (Rs. In Lakhs)
- Revenue from operations, year-ago quarter774.44 (Rs. In Lakhs)
- Revenue from operations, previous quarter1,754.50 (Rs. In Lakhs)
- Profit before tax, latest quarter(52.12) (Rs. In Lakhs)
- Profit before tax, year-ago quarter(49.09) (Rs. In Lakhs)
- Profit before tax, previous quarter191.90 (Rs. In Lakhs)
Source: BSE · 5 Nov 2026
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