General information about company
Scrip code*		526775
NSE Symbol*		NOTLISTED
MSEI Symbol*		NOTLISTED
ISIN*		INE760B01019
Name of company		Valiant Communications Limited
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2025
Date of end of financial year		31-03-2026
Date of board meeting when results were approved		30-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		18-05-2026
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Fourth 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		Audited
Segment Reporting		Geographical
Description of single segment
Start date and time of board meeting		30-05-2026 11:00
End date and time of board meeting		30-05-2026 12:45
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Whether the company has any related party?		Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		Yes
Latest Date on which RPT policy is updated		01-04-2022
Indicate Company website link for updated RPT policy of the Company		https://www.valiantcom.com/corporate/cp/codes-policies.html
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?		Yes
No. of times funds raised during the quarter		1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	No such event is occurred

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Unaudited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	2399	8411
	Other income	56	163
	Total income	2455	8574
2	Expenses
(a)	Cost of materials consumed	734	2679
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	37	144
(d)	Employee benefit expense	349	1090
(e)	Finance costs	5	19
(f)	Depreciation, depletion and amortisation expense	78	288
(g)	Other Expenses
1	Otther expenses	333	1426
	Total other expenses	333	1426
	Total expenses	1536	5646
3	Total profit before exceptional items and tax	919	2928
4	Exceptional items	0	0
5	Total profit before tax	919	2928
6	Tax expense
7	Current tax	271	783
8	Deferred tax	-19	-21
9	Total tax expenses	252	762
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	667	2166
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	667	2166
17	Other comprehensive income net of taxes	-15	-18
18	Total Comprehensive Income for the period	652	2148
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	667	2166
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	652	2148
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	1144	1144
	Face value of equity share capital	10	10
22	Reserves excluding revaluation reserve		7877
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.83	18.93
	Diluted earnings (loss) per share from continuing operations	5.77	18.88
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
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	5.83	18.93
	Diluted earnings (loss) per share from continuing and discontinued operations	5.77	18.88
24	Debt equity ratio			Textual Information( 1)
25	Debt service coverage ratio			Textual Information( 2)
26	Interest service coverage ratio			Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

Text Block

Textual Information(4)

Notes:

1. The above results for the financial year ended March 31, 2026 ('the Statement') were reviewed by the Audit Committee and approved by the Board of Directors of Valiant Communications Ltd. ('the Company') at its meeting held on May 30, 2026. The statutory auditors have expressed an unqualified audit opinion.

2. Financial results for all the periods presented, have been prepared in accordance with the recognition and measurement principles of Ind AS, notified under the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time.

3. The Ministry of Labour & Employment has notified 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 (collectively referred to as "the Labour Codes") on 21-11-2025.
The existing emolument structure of the Company is broadly in the compliance with the Labour Codes. Therefore, the Board does not foresee any significant impact of the execution of the Labour Codes.

4. The Company has allotted 38,14,030 fully paid-up Bonus Equity Shares of the face value of Rs. 10/- each in the ratio of one new fully paid-up bonus equity share for every two existing Equity Shares, held by the shareholders of the Company on record date of 10-10-2025.

This has been considered for calculating weighted average number of equity shares for all comparative periods presented as per Ind AS 33. In line with the above, EPS (basic and diluted) have been adjusted for all the periods presented.

5. The Board of Directors of the Company, in their meeting held on 16-10-2025 have approved an issuance of 6,00,000 Warrants, each are convertible into fully paid-up Equity Shares of the Company, on preferential basis to the ‘Non-Promoter’ category, up to an amount of Rs. 4,608 Lacs, at an issuance price of Rs. 768/- per Warrants [derived pursuant to SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018]. Equity shares issued upon exercise of Warrants, shall rank pari-passu to existing equity shares of the Company. The shareholders of the Company, by way of postal ballot, approved the issuance of Warrants on preferential basis. During the quarter ended 31-12-2025, the Company has received an aggregate consideration
of Rs. 1,152 Lacs towards minimum 25% of the total consideration of the Warrants.

Further, the Preferential Issue Committee of the Board of Directors of the Company at their meeting held on 07-05-2026, allotted 2,50,000 equity shares of face value of Rs. 10/- each, pursuant to the conversion of 2,50,000 fully convertible warrants into equity shares. Accordingly, after this allotment of 2,50,000 Equity Shares, there shall be 3,50,000 convertible warrants remaining outstanding and available for conversion.

6. The Board of Directors, at its meeting held on 30-05-2026, has recommended a dividend of Rs. 1.50 (15%) per equity share of Rs. 10/- each for the financial year 2025- 2026, on the expanded paid-up capital.

The total dividend outgo for FY 2025-26 shall be higher by 50% (fifty percent) than the previous year, commensurate with the increase in the number of equity shares on account of the Bonus Issue in ratio 1:2.

The recommended dividend shall be subject to the approval of the shareholders at the ensuing 33rd Annual General Meeting (AGM) of the Company. The dividend would be paid within 30 days from the date of its declaration at the AGM.

7. Figures for the previous period have been regrouped / re-classified to conform to the figures of the current period, if required.

8. Figures of quarter ended March 31st 2026 and March 31st 2025, are the balancing figures between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the respective financial year.

9. The results for the quarter and year ended March 31st 2026 are available on web-portal of the BSE Limited, www.bseindia.com and on the Company's website, www.valiantcom.com

For Valiant Communications Limited
Inder Mohan Sood
Managing Director
Director Identification Number: 00001758
New Delhi, 30 May 2026

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	988
	Capital work-in-progress	6
	Investment property	0
	Goodwill	0
	Other intangible assets	382
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	206
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets
1	Security deposits (non-interest bearing)	11
2	Earnest money deposits with customers	42
3
4
5
	Details of other non-current financial assets
	Total of other non-current financial assets	53
	Total non-current financial assets	259
	Deferred tax assets (net)	39
	Other non-current assets
1	Right to use assets	32
2	Capital advances	9
3
4
5
	Details of other non-current assets
	Total of other non-current assets	41
	Total non-current assets	1715
2	Current assets
	Inventories	1260
	Current financial asset
	Current investments	0
	Trade receivables, current	1887
	Cash and cash equivalents	1617
	Bank balance other than cash and cash equivalents	3782
	Loans, current	0
	Other current financial assets
1	Interest accrued on fixed deposits with banks	73
2
3
4
5
	Details of other current financial assets
	Total of Other current financial assets	73
	Total current financial assets	7359
	Current tax assets (net)	0
	Other current assets
1	Statutory dues receivable from government authorities	50
2	Advances to suppliers	49
3	Advances to employees	4
4	Prepaid expenses	55
5
	Details of other current assets
	Total of other current assets	158
	Total current assets	8777
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	10492
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1144
	Other equity	7877
	Total equity attributable to owners of parent	9021
	Non controlling interest
	Total equity	9021
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	159
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
1	Lease liabilities	36
2
3
4
5
	Details of other non-current financial liabilities
	Total of other non-current financial liabilities	36
	Total non-current financial liabilities	195
	Provisions, non-current	2
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities
1
2
3
4
5
	Details of other non-current liabilities
	Total of other non-current liabilities
	Total non-current liabilities	197
	Current liabilities
	Current financial liabilities
	Borrowings, current	57
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	529
	Total Trade payable	529
	Other current financial liabilities
1	Employees related payables	151
2	Other expenses payable	65
3	Unpaid dividend	2
4	Others	0
5
	Details of other current financial liabilities
	Total of other current financial liabilities	218
	Total current financial liabilities	804
	Other current liabilities
1	Advances from customers	186
2	Statutory dues	200
3
4
5
	Details of other current liabilities
	Total of other current liabilities	386
	Provisions, current	20
	Current tax liabilities (Net)	64
	Deferred government grants, Current
	Total current liabilities	1274
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	1471
	Total equity and liabilities	10492
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Unaudited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	INDIA	2139	7215
2	USA	50	264
3	EUROPE	156	514
4	REST OF THE WORLD	54	418
	Total Segment Revenue	2399	8411
	Less: Inter segment revenue	0	0
	Revenue from operations	2399	8411
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	INDIA	1453	4793
2	USA	34	176
3	EUROPE	105	342
4	REST OF THE WORLD	37	277
	Total Profit before tax	1629	5588
	i. Finance cost	5	19
	ii. Other Unallocable Expenditure net off Unallocable income	705	2641
	Profit before tax	919	2928
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	INDIA	10492	10492
2	USA	0	0
3	EUROPE	0	0
4	REST OF THE WORLD	0	0
	Total Segment Asset	10492	10492
	Un-allocable Assets	0	0
	Net Segment Asset	10492	10492
4	Segment Liabilities
	Segment Liabilities
1	INDIA	1471	1471
2	USA	0	0
3	EUROPE	0	0
4	REST OF THE WORLD	0	0
	Total Segment Liabilities	1471	1471
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	1471	1471
	Disclosure of notes on segments	Textual Information(1)

Text Block

Textual Information(1)

1. The Company manufactures "Communication Equipment" primarily for power utilities / other utilities and engaged in its allied services, which is the only business segment of the Company.
2. The Company is an ISO 9001:2015 and 14001:2015 certified telecom transmission equipment manufacturer, duly registered as an Export Oriented Unit under EHTP (Electronic Hardware Technology Park) Scheme.
3. The Company manufactures " Telecom Transmission Solutions" with installations in over 110 countries.
4. The comparative figures for the previous year have been rearranged wherever required to conform to the revised presentation of accounts.
5. The Company is an Export Oriented Unit with its manufacturing unit being located at New Delhi only. The Fixed assets used in Company's business can not be specifically identified with any Geographical Segment. The Management believes that it is currently not practicable to provide segment disclosures relating to total assets and liabilities since a segregation of this data is not possible.

For Valiant Communications Limited
Inder Mohan Sood
Managing Director
Director Identification Number: 00001758
New Delhi, 30 May 2026

Other Comprehensive Income
Date of start of reporting period		01-01-2026	01-04-2025
Date of end of reporting period		31-03-2026	31-03-2026
Whether results are audited or unaudited		Unaudited	Audited
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	Remeasurement of the employee defined benefit plans	-20.00	-24.00
	Total Amount of items that will not be reclassified to profit and loss	-20.00	-24.00
2	Income tax relating to items that will not be reclassified to profit or loss	-5.00	-6.00
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	-15.00	-18.00

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		31-03-2026
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	2928
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	19
	Adjustments for decrease (increase) in inventories	549
	Adjustments for decrease (increase) in trade receivables, current	69
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	-3
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	-85
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	123
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	275
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	288
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	0
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	15
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	-27
	Adjustments for dividend income	0
	Adjustments for interest income	135
	Adjustments for share-based payments	0
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0
	Other adjustments for non-cash items	-24
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	1064
	Net cash flows from (used in) operations	3992
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	777
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	3215
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	2
	Purchase of property, plant and equipment	459
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	188
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	9
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	136
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-2301
	Net cash flows from (used in) investing activities	-2819
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	1152
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	114
	Repayments of borrowings	58
	Payments of lease liabilities	14
	Dividends paid	115
	Interest paid	15
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	-8
	Net cash flows from (used in) financing activities	1056
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	1452
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	27
	Net increase (decrease) in cash and cash equivalents	1479
	Cash and cash equivalents cash flow statement at beginning of period	138
	Cash and cash equivalents cash flow statement at end of period	1617

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.

Sr. No.

Details of the party (listed entity /subsidiary) entering into the transaction

Details of the counterparty

Type of related party transaction

Details of other related party transaction

Value of the related party transaction as approved by the audit committee

Remarks on approval by audit committee

Value of the related party transaction ratified by the audit committee

Date of Audit Committee Meeting where the ratification was approved

Value of transaction during the reporting period

In case monies are due to either party as a result of the transaction

In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments

Details of the loans, inter-corporate deposits, advances or investments

Name

PAN

Name

PAN

Relationship of the counterparty with the listed entity or its subsidiary

Opening balance

Closing balance

Nature of indebtedness (loan/ issuance of debt/ any other etc.)

Details of other indebtedness

Cost

Tenure

Nature (loan/ advance/ intercorporate deposit/ investment)

Interest Rate (%)

Tenure

Secured/ unsecured

Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)

Notes

Valiant Communications Limited

Mr. Inder Mohan Sood

Key management personnel of entity or parent

Remuneration

Approved

The remuneration of directors and key executives is determined by the remuneration committee having regard to the performance of individuals and market trends. It is exclusive of compensated expenses, gratuity and premium paid for group health insurance, as separate actuarial valuation / premium paid are not available.

Valiant Communications Limited

Mr. Davinder Mohan Sood

Key management personnel of entity or parent

Remuneration

Approved

Valiant Communications Limited

Mr. Gaurav Mohan Sood

Key management personnel of entity or parent

Remuneration

Approved

Valiant Communications Limited

Mr. Garv Mohan Sood

Key management personnel of entity or parent

Remuneration

Approved

Valiant Communications Limited

Ms. Sanjana Aggarwal

Independent Director

Remuneration

The remuneration consists sitting fees only.

Valiant Communications Limited

Mr. Anil Tandon

Independent Director

Remuneration

The remuneration consists sitting fees only.

Valiant Communications Limited

Mr. Subhash Kumar mehta

Independent Director

Remuneration

The remuneration consists sitting fees only.

Valiant Communications Limited

Mr. Aditya Pratap Singh

Independent Director

Remuneration

0.25

The remuneration consists sitting fees only.

Valiant Communications Limited

Valiant Communications (UK) Limited

Wholly Owned Subsidiary

Sale of goods or services

Approved

-29

The negative balance here represents as amount receivable . Whereas, the positive balance represents the amount payable. All intragroup balances and transactions reported here shall be eliminated in consolidated financial statements in accordance with the Companies (Indian Accounting Standards) Rules, 2015 notified by the Ministry of Corporate Affairs.

Valiant Communications Limited

Valcomm Technologies Inc.

Wholly Owned Subsidiary

Sale of goods or services

Approved

-1

Total value of transaction during the reporting period

141.25

Details of Impact of Audit Qualification
Whether results are audited or unaudited		Audited
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results		Yes
	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	PAWAN NANAK BANSAL & CO.	Yes	31-12-2027

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising	Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds	27-11-2025
Amount Raised	4608
Report filed for Quarter ended	31-03-2026
Monitoring Agency	Not applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raised	No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation	NA
Comments of the Audit Committee after review	NA
Comments of the auditors, if any	NA

Sr.	Original Object	Modified Object, if any	Original Allocation	Modified allocation, if any	Funds Utilised	Amount of Deviation/Variation for the quarter according to applicable object	Remarks if any
1	Working capital requirements, business expenses to support the business plans of the Company	NA	864	0	552	0	The Board of Directors of the Company, in their meeting held on 27-11-2025, have allotted 6,00,000 warrants, each convertible into fully paid-up Equity Shares of the Company, on preferential basis to the ‘Non-Promoter’ category, up to an amount of Rs. 4,608 Lacs, at an issuance price of Rs. 768/- per Warrants (derived pursuant to SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018). The Company has received an aggregate consideration of Rs. 1,152 Lacs towards minimum 25% of the total consideration of the Warrants. The present statement is filed for Rs. 1,152 Lacs for the utilization purpose. Whereas, the balance 75% i.e Rs 3,456 lacs will be received as and when the warrant conversion option is exercised by the warrant holders to convert warrants into equity shares during the tenure of warrants.
2	General corporate purpose (at maximum 25% of total amount raised)	NA	288	0	16	0

Signatory Details
Name of signatory	Inder Mohan Sood
Designation of person	Managing Director
Place	New Delhi
Date	30-05-2026

General information about company

Financial Results – Ind-AS

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Statement of Asset and Liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results

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Other Comprehensive Income

Cash flow statement, indirect

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Details of Impact of Audit Qualification

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Signatory Details