| Scrip Code | 532389 |
|---|---|
| NSE Symbol | VALECHAENG |
| MSEI Symbol | VALECHAENG |
| ISIN | INE624C01015 |
| Name of company | VALECHA ENGINEERING LIMITED |
| Type of company | SME |
| Class of security | Equity |
| Date of start of financial year | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 13-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-08-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | First quarter |
| Nature of report standalone or consolidated | Standalone |
| Whether results are audited or unaudited for the quarter ended | Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | |
| Segment Reporting | Single segment |
| Description of single segment | Civil Construction |
| Start date and time of board meeting | 13-08-2026 16:00:00 |
| End date and time of board meeting | 13-08-2026 22:00:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| Notes to the Unaudited Standalone Statements of Financial Results for the quarter ended June 30, 2026: 1. Approval and Audit of Financial Results The above standalone unaudited financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on 13/08/2026. The Statutory Auditors have conducted the limited review of these unaudited financial results and issued their report dated 13/08/2026. 2. These results have been prepared in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirement) Regulation, 2015 as available. The material accounting policies applied in preparation of these financial results are consistent with those followed in the annual standalone financial statements for the year ended March 31, 2026. 3. Valecha Engineering Limited (“VEL or the Company”) is engaged in Construction Activity and there are no other reportable segments under Ind AS 108 Operating Segments. 4. Corporate Insolvency Resolution Process of Subsidiary The Hon’ble National Company Law Tribunal (“NCLT”), Mumbai Bench, vide its order dated 9th October 2023, admitted the application for initiation of the Corporate Insolvency Resolution Process (“CIRP”) in respect of Valecha Kachchh Toll Roads Limited (VKTRL), a subsidiary of the Company, under the provisions of the Insolvency and Bankruptcy Code, 2016. Mr. Avil Jerome Menezes was appointed as the Interim Resolution Professional (“IRP”) and was subsequently confirmed as the Resolution Professional (“RP”) by the Committee of Creditors (“CoC”) to perform the functions as stipulated under the Code. The Resolution Plan submitted by the Resolution Applicant has been approved by the CoC with the requisite majority in its meeting held on 28th March 2025. Application for approval of Resolution Plan {IA(IBC)(PLAN)/61/MB/2025} has been filed on 09th May, 2025 with the Hon’ble NCLT, Mumbai Bench and is currently pending adjudication. Pending the outcome of the CIRP and realisability assessment of the assets of VKTRL, the Company continues to carry its investment of Rs 39.84 crores in VKTRL and loans granted of Rs 76.36 crores at book value, aggregating to Rs. 116.20 crores. As required under Ind AS 109 – Financial Instruments and Ind AS 36 – Impairment of Assets, these balances are ordinarily subject to recoverability assessment and impairment testing. Considering the ongoing CIRP and pending adjudication of the Resolution Plan, no impairment has been recognised at this stage. The impact, if any, will be given effect upon conclusion of the CIRP. 5. Investments and Advances in Subsidiaries The Company continues to carry its investments of Rs. 0.31 Crores in one subsidiary company, along with loans and advances totalling Rs. 169.04 Crores extended to four subsidiaries and one step-down subsidiary, at their respective book values. These carrying amounts have been retained pending a detailed assessment of the recoverability of the underlying assets of these companies. The particulars of the investments and loans are as follows: Name of Company Relation Investment (Rs. Crores) Loans & Advances (Rs. Crores) Valecha Infrastructure Limited Subsidiary - 140.68 Professional Realtors Private Limited Subsidiary - 0.25 Valecha International FZE Subsidiary 0.31 23.57 Valecha Reality Limited Subsidiary - 0.29 Valecha Badwani Sendhwa Tollways Limited Step-down Subsidiary - 4.25 Total 0.31 169.04 The investments and loans are carried at book value, pending recoverability assessment. In accordance with Ind AS 109 – Financial Instruments, such financial assets are required to be measured at amortized cost or fair value, with recognition of expected credit losses (ECL) where applicable. The Company has carried out a preliminary review and will undertake a detailed assessment, including ECL recognition if necessary. Management believes that the carrying amounts are appropriately stated, and any adjustments required under the applicable Indian Accounting Standards will be made if deemed necessary. 6. Capital Reserve and Assessment of Pre-CIRP Assets Pursuant to Implementation of the Resolution Plan : Capital Reserve has arisen pursuant to the implementation of the approved Resolution Plan under the Insolvency and Bankruptcy Code, 2016, representing the surplus arising on account of extinguishment and settlement of liabilities of financial creditors in accordance with the terms of the approved Resolution Plan. Pursuant to the implementation of the approved Resolution Plan, the Company has undertaken a comprehensive review of certain assets and liabilities, including trade receivables, loans, advances, deposits and other balances, substantially pertaining to the period prior to the commencement of the Corporate Insolvency Resolution Process (CIRP). The assessment involved review of underlying records, legal status, recovery efforts, confirmations, litigations and other available information. Based on such assessment, wherever management concluded that there was no reasonable expectation of recovery or settlement, appropriate adjustments have been recognised in the financial results. Balances for which the recoverability assessment is not yet concluded continue to be carried at their respective carrying values, subject to ongoing review and evaluation. The Company shall recognise further adjustments, if any, in the period in which additional information becomes available or the assessment is concluded. During the quarter, pursuant to the ongoing realisability assessment of assets and liabilities, the Company has written back statutory dues payable amounting to Rs.0.01 crores through Capital Reserve, as such balances pertained to the period prior to the approval of Resolution Plan and are no longer considered payable. 7. Financial Assets – Trade Receivables, Loans, and Advances The Company’s financial assets comprise trade receivables, loans, advances, and other non-current financial assets. These are stated at their respective book values, pending assessment of recoverability and recognition of expected credit losses in accordance with the applicable Indian Accounting Standards (Ind AS). Certain amounts are subject to legal restrictions or ongoing proceedings, as noted below. Appropriate disclosures regarding the nature, timing, and potential uncertainties related to these assets have been made in the financial statements. The extract of relevant details is as under: - Particulars Amount (Rs. Crores) Remarks Trade Receivables 136.18 Carried at book value, pending further assessment of recoverability. Other Non-Current Financial Assets (including retention) 5.00 Stated at book value; expected credit loss and recoverability will be assessed in accordance with Ind AS 109. Loans to other parties 11.53 Stated at book value. Recoverability will be assessed and expected credit loss recognized as required under Ind AS 109. Advances to suppliers 21.37 Carried at book value. Classification as current or non-current will be as per the expected settlement period, with recoverability assessment performed. 8. The unpaid liabilities related to amounts withheld from payments to sub-contractors and expenses accrued during CIRP period, are yet to be paid from the funds available for CoC. Accordingly, undistributed pending payable amount aggregating of Rs. 1.69 Crores till June 30, 2026 has been disclosed under relevant heads under liabilities. 9. Undistributed Pending Payables As at June 30, 2026, the Company has undistributed pending payables aggregating of Rs. 3.68 Crores, comprising of Rs. 0.98 Crores towards Gratuity, Rs. 2.66 Crores payable to EPFO, Rs. 0.04 Crores for other contingencies, and Rs. 0.00* Crore (*Rs.18,115/-) for Fixed Deposit holders. These amounts are expected to be settled from funds received from the Successful Resolution Applicant in accordance with the Resolution Plan approved by the Hon’ble NCLT. No provision has been made in the books of accounts for these pending amounts, except for Rs. 0.50 Crores towards Gratuity and Rs. 0.00* Crore (*Rs.18,115/-) payable to Fixed Deposit holders. 10. Loans, Advances, Trade Receivables, and Other Current Assets The Company’s Loans & Advances, Trade Receivables, and Other Current Assets are subject to confirmations, reconciliations, and adjustments as may be necessary upon assessment of their recoverability. The Company continues to monitor and evaluate these balances and any adjustments required under the applicable Indian Accounting Standards will be made if deemed necessary to ensure appropriate presentation and disclosure in the financial statements. 11. The Government of India has notified the implementation of the four labour codes namely the code on wages 2019, The industrial Relations, Code,2020, the Code on social Security,2020 and the Occupational Safety, Health and working Conditions Code, 2020 with effect from 21st November 2025, rationalising 29 existing labour laws. Once Central/ State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate the impact, if any, on the measurement of employee benefits. The Company was under CIRP and the new management has taken over the operations, will evaluate the impact, if any, on the measurement of employee benefits. 12. During the quarter, the Company proposed to sold its investment in 42,000 equity shares of Valecha Infrastructure Limited (VIL), pursuant to which its holding will be reduced to 16% .The Company received the full consideration of Rs.4.20 lakh on June 30, 2026. The transfer of 28,000 equity shares was effected in the Company’s demat account on July 1, 2026, subsequent to the quarter-end, while the transfer of the remaining 14,000 equity shares is pending as at the date of approval of these financial statements. Accordingly, VIL continued to be a subsidiary of the Company as at June 30, 2026, and ceased to be a subsidiary upon completion of the transfer of the requisite shares subsequent to the quarter-end. 13. The previous period's figures have been re-grouped/ re-classified wherever required to conform to current period's classification. All figures of financial results are stated as Rupees in Crores except otherwise stated. For VALECHA ENGINEERING LIMITED SHASHIKANT GANGADHAR BHOGE CHAIRMAN DIN : 05345105 DATE: 13/08/2026 PLACE: MUMBAI | |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 280.00 | 280.00 | |
| Other income | 68.00 | 68.00 | |
| Total income | 348.00 | 348.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 185.00 | 185.00 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 |
| (d) | Employee benefit expense | 61.00 | 61.00 |
| (e) | Finance costs | 2.00 | 2.00 |
| (f) | Depreciation, depletion and amortisation expense | 26.00 | 26.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 60.00 | 60.00 |
| Total other expenses | 60.00 | 60.00 | |
| Total expenses | 334.00 | 334.00 | |
| 3 | Total profit before exceptional items and tax | 14.00 | 14.00 |
| 4 | Exceptional items | 4.00 | 4.00 |
| 5 | Total profit before tax | 18.00 | 18.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 0.00 | 0.00 |
| 9 | Total tax expenses | 0.00 | 0.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 18.00 | 18.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 16 | Total profit (loss) for period | 18.00 | 18.00 |
| 17 | Other comprehensive income net of taxes | 2.00 | 2.00 |
| 18 | Total Comprehensive Income for the period | 20.00 | 20.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | |||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | |||
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 2,253.00 | 2,253.00 | |
| Face value of equity share capital | 10 | 10 | |
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | 0.08 | 0.08 | |
| Diluted earnings (loss) per share from continuing operations | 0.08 | 0.08 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 0.08 | 0.08 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.08 | 0.08 | |
| 24 | Debt equity ratio | 0 | 0 |
| 25 | Debt service coverage ratio | 0 | 0 |
| 26 | Interest service coverage ratio | 0 | 0 |
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes to the Unaudited Standalone Statements of Financial Results for the quarter ended June 30, 2026: 1. Approval and Audit of Financial Results The above standalone unaudited financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on 13/08/2026. The Statutory Auditors have conducted the limited review of these unaudited financial results and issued their report dated 13/08/2026. 2. These results have been prepared in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosures Requirement) Regulation, 2015 as available. The material accounting policies applied in preparation of these financial results are consistent with those followed in the annual standalone financial statements for the year ended March 31, 2026. 3. Valecha Engineering Limited (“VEL or the Company”) is engaged in Construction Activity and there are no other reportable segments under Ind AS 108 Operating Segments. 4. Corporate Insolvency Resolution Process of Subsidiary The Hon’ble National Company Law Tribunal (“NCLT”), Mumbai Bench, vide its order dated 9th October 2023, admitted the application for initiation of the Corporate Insolvency Resolution Process (“CIRP”) in respect of Valecha Kachchh Toll Roads Limited (VKTRL), a subsidiary of the Company, under the provisions of the Insolvency and Bankruptcy Code, 2016. Mr. Avil Jerome Menezes was appointed as the Interim Resolution Professional (“IRP”) and was subsequently confirmed as the Resolution Professional (“RP”) by the Committee of Creditors (“CoC”) to perform the functions as stipulated under the Code. The Resolution Plan submitted by the Resolution Applicant has been approved by the CoC with the requisite majority in its meeting held on 28th March 2025. Application for approval of Resolution Plan {IA(IBC)(PLAN)/61/MB/2025} has been filed on 09th May, 2025 with the Hon’ble NCLT, Mumbai Bench and is currently pending adjudication. Pending the outcome of the CIRP and realisability assessment of the assets of VKTRL, the Company continues to carry its investment of Rs 39.84 crores in VKTRL and loans granted of Rs 76.36 crores at book value, aggregating to Rs. 116.20 crores. As required under Ind AS 109 – Financial Instruments and Ind AS 36 – Impairment of Assets, these balances are ordinarily subject to recoverability assessment and impairment testing. Considering the ongoing CIRP and pending adjudication of the Resolution Plan, no impairment has been recognised at this stage. The impact, if any, will be given effect upon conclusion of the CIRP. 5. Investments and Advances in Subsidiaries The Company continues to carry its investments of Rs. 0.31 Crores in one subsidiary company, along with loans and advances totalling Rs. 169.04 Crores extended to four subsidiaries and one step-down subsidiary, at their respective book values. These carrying amounts have been retained pending a detailed assessment of the recoverability of the underlying assets of these companies. The particulars of the investments and loans are as follows: Name of Company Relation Investment (Rs. Crores) Loans & Advances (Rs. Crores) Valecha Infrastructure Limited Subsidiary - 140.68 Professional Realtors Private Limited Subsidiary - 0.25 Valecha International FZE Subsidiary 0.31 23.57 Valecha Reality Limited Subsidiary - 0.29 Valecha Badwani Sendhwa Tollways Limited Step-down Subsidiary - 4.25 Total 0.31 169.04 The investments and loans are carried at book value, pending recoverability assessment. In accordance with Ind AS 109 – Financial Instruments, such financial assets are required to be measured at amortized cost or fair value, with recognition of expected credit losses (ECL) where applicable. The Company has carried out a preliminary review and will undertake a detailed assessment, including ECL recognition if necessary. Management believes that the carrying amounts are appropriately stated, and any adjustments required under the applicable Indian Accounting Standards will be made if deemed necessary. 6. Capital Reserve and Assessment of Pre-CIRP Assets Pursuant to Implementation of the Resolution Plan : Capital Reserve has arisen pursuant to the implementation of the approved Resolution Plan under the Insolvency and Bankruptcy Code, 2016, representing the surplus arising on account of extinguishment and settlement of liabilities of financial creditors in accordance with the terms of the approved Resolution Plan. Pursuant to the implementation of the approved Resolution Plan, the Company has undertaken a comprehensive review of certain assets and liabilities, including trade receivables, loans, advances, deposits and other balances, substantially pertaining to the period prior to the commencement of the Corporate Insolvency Resolution Process (CIRP). The assessment involved review of underlying records, legal status, recovery efforts, confirmations, litigations and other available information. Based on such assessment, wherever management concluded that there was no reasonable expectation of recovery or settlement, appropriate adjustments have been recognised in the financial results. Balances for which the recoverability assessment is not yet concluded continue to be carried at their respective carrying values, subject to ongoing review and evaluation. The Company shall recognise further adjustments, if any, in the period in which additional information becomes available or the assessment is concluded. During the quarter, pursuant to the ongoing realisability assessment of assets and liabilities, the Company has written back statutory dues payable amounting to Rs.0.01 crores through Capital Reserve, as such balances pertained to the period prior to the approval of Resolution Plan and are no longer considered payable. 7. Financial Assets – Trade Receivables, Loans, and Advances The Company’s financial assets comprise trade receivables, loans, advances, and other non-current financial assets. These are stated at their respective book values, pending assessment of recoverability and recognition of expected credit losses in accordance with the applicable Indian Accounting Standards (Ind AS). Certain amounts are subject to legal restrictions or ongoing proceedings, as noted below. Appropriate disclosures regarding the nature, timing, and potential uncertainties related to these assets have been made in the financial statements. The extract of relevant details is as under: - Particulars Amount (Rs. Crores) Remarks Trade Receivables 136.18 Carried at book value, pending further assessment of recoverability. Other Non-Current Financial Assets (including retention) 5.00 Stated at book value; expected credit loss and recoverability will be assessed in accordance with Ind AS 109. Loans to other parties 11.53 Stated at book value. Recoverability will be assessed and expected credit loss recognized as required under Ind AS 109. Advances to suppliers 21.37 Carried at book value. Classification as current or non-current will be as per the expected settlement period, with recoverability assessment performed. 8. The unpaid liabilities related to amounts withheld from payments to sub-contractors and expenses accrued during CIRP period, are yet to be paid from the funds available for CoC. Accordingly, undistributed pending payable amount aggregating of Rs. 1.69 Crores till June 30, 2026 has been disclosed under relevant heads under liabilities. 9. Undistributed Pending Payables As at June 30, 2026, the Company has undistributed pending payables aggregating of Rs. 3.68 Crores, comprising of Rs. 0.98 Crores towards Gratuity, Rs. 2.66 Crores payable to EPFO, Rs. 0.04 Crores for other contingencies, and Rs. 0.00* Crore (*Rs.18,115/-) for Fixed Deposit holders. These amounts are expected to be settled from funds received from the Successful Resolution Applicant in accordance with the Resolution Plan approved by the Hon’ble NCLT. No provision has been made in the books of accounts for these pending amounts, except for Rs. 0.50 Crores towards Gratuity and Rs. 0.00* Crore (*Rs.18,115/-) payable to Fixed Deposit holders. 10. Loans, Advances, Trade Receivables, and Other Current Assets The Company’s Loans & Advances, Trade Receivables, and Other Current Assets are subject to confirmations, reconciliations, and adjustments as may be necessary upon assessment of their recoverability. The Company continues to monitor and evaluate these balances and any adjustments required under the applicable Indian Accounting Standards will be made if deemed necessary to ensure appropriate presentation and disclosure in the financial statements. 11. The Government of India has notified the implementation of the four labour codes namely the code on wages 2019, The industrial Relations, Code,2020, the Code on social Security,2020 and the Occupational Safety, Health and working Conditions Code, 2020 with effect from 21st November 2025, rationalising 29 existing labour laws. Once Central/ State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate the impact, if any, on the measurement of employee benefits. The Company was under CIRP and the new management has taken over the operations, will evaluate the impact, if any, on the measurement of employee benefits. 12. During the quarter, the Company proposed to sold its investment in 42,000 equity shares of Valecha Infrastructure Limited (VIL), pursuant to which its holding will be reduced to 16% .The Company received the full consideration of Rs.4.20 lakh on June 30, 2026. The transfer of 28,000 equity shares was effected in the Company’s demat account on July 1, 2026, subsequent to the quarter-end, while the transfer of the remaining 14,000 equity shares is pending as at the date of approval of these financial statements. Accordingly, VIL continued to be a subsidiary of the Company as at June 30, 2026, and ceased to be a subsidiary upon completion of the transfer of the requisite shares subsequent to the quarter-end. 13. The previous period's figures have been re-grouped/ re-classified wherever required to conform to current period's classification. All figures of financial results are stated as Rupees in Crores except otherwise stated. For VALECHA ENGINEERING LIMITED SHASHIKANT GANGADHAR BHOGE CHAIRMAN DIN : 05345105 DATE: 13/08/2026 PLACE: MUMBAI |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|---|
| Date of start of reporting period | 01-04-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | Not Applicable |
|---|
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Items that will not be reclassified to profit or loss | 2.00 | 2.00 |
| Total Amount of items that will not be reclassified to profit and loss | 2.00 | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 2.00 | 2.00 |