| General Information | ||
| Scrip code* | 000000 | |
| NSE Symbol* | NOTLISTED | |
| MSEI Symbol* | ROBERT | |
| ISIN* | INE320V01010 | |
| 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 | 14-08-2025 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 11-08-2025 | |
| Description of presentation currency | INR | |
| Level of rounding | Lakhs | |
| Reporting Type | Quarterly | |
| Reporting Quarter | First quarter | |
| Nature of report standalone or consolidated | Consolidated | |
| 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 | CONSULTANCY | |
| Start date of board meeting | 14-08-2025 | |
| Start time of board meeting | 11:30:00 | |
| End date of board meeting | 14-08-2025 | |
| End time of board meeting | 14:30:00 | |
| Whether cash flow statement is applicable on company | ||
| Type of cash flow statement | ||
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification | |
Amount in (Lakhs)
| 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 | 01-04-2025 | 01-04-2025 | |
| Date of end of reporting period | 30-06-2025 | 30-06-2025 | |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 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 | 0.00 | 0.00 | |
| Other income | 31.91 | 31.91 | |
| Total income | 31.91 | 31.91 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 41.80 | 41.80 |
| (b) | Purchases of stock-in-trade | 0.00 | 0.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 41.80 | (41.80) |
| (d) | Employee benefit expense | 3.51 | 3.51 |
| (e) | Finance costs | 33.68 | 33.68 |
| (f) | Depreciation, depletion and amortisation expense | 3.86 | 3.86 |
| (g) | Other Expenses | ||
| 1 | Legal & Professional Expenses | 2.01 | 2.01 |
| 2 | Other expenses | 1.40 | 1.40 |
| Total other expenses | 3.41 | 3.41 | |
| Total expenses | 44.46 | 44.46 | |
| Total profit before exceptional items and tax | 12.55 | (12.55) | |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 12.55 | (12.55) |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 1.20 | (1.20) |
| 9 | Total tax expenses | 1.20 | (1.20) |
| 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 | 11.35 | (11.35) |
| 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 | 11.35 | (11.35) |
| 17 | Other comprehensive income net of taxes | 69.99 | 69.99 |
| 18 | Total Comprehensive Income for the period | 58.64 | 58.64 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 11.34 | (11.34) | |
| Total profit or loss, attributable to non-controlling interests | 0.01 | (0.01) | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 58.64 | 58.64 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 1,024.50 | 1,024.50 | |
| Face value of equity share capital | 10 | 10.00 | |
| 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 | -0.11 | -0.11 | |
| Diluted earnings (loss) per share from continuing operations | -0.11 | -0.11 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0.00 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0.00 | |
| iii | Earnings per equity share (for continuing and discontinued operations) | ||
| Basic earnings (loss) per share from continuing and discontinued operations | -0.11 | -0.11 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | -0.11 | -0.11 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Remarks for debt equity ratio | ||
| 28 | Remarks for debt service coverage ratio | ||
| 29 | Remarks for interest service coverage ratio | ||
| 30 | Disclosure of notes on financial results | ||
Amount in (Lakhs)
| Other Comprehensive Income | |||
| 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 | 01-04-2025 | 01-04-2025 | |
| Date of end of reporting period | 30-06-2025 | 30-06-2025 | |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 69.99 | (69.99) |
| 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 | ||
Amount in (Lakhs)
| Details of Impact of Audit Qualification | |||
| Whether results are audited or unaudited | Unaudited | ||
| Declaration of unmodified opinion or statement on impact of audit qualification | Statement on impact of audit qualification | ||
| Auditor's opinion | Qualified 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 Consolidated results | |||
| Sr.No | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto |
| 1 | T R S & Associates | true | 30-09-2027 |
Amount in (Lakhs)
| Financial details | |||
| Sr. | Particulars | Audited Figures (as reported before adjusting for qualifications) | Adjusted Figures (audited figures after adjusting for qualifications) |
| 1 | Turnover / Total income | 31.91 | 31.91 |
| 2 | Total Expenditure | 44.46 | 44.46 |
| 3 | Net Profit/(Loss) | 11.35 | 11.35 |
| 4 | Earnings Per Share | -0.11 | -0.11 |
| 5 | Total Assets | 0.00 | 0.00 |
| 6 | Total Liabilities | 0.00 | 0.00 |
| 7 | Net Worth | 0.00 | 0.00 |
| Audit qualification | |||||||
| Sr. | Details of Audit Qualification | Type of Audit Qualification | Frequency of qualification | For Audit Qualification(s) where the impact is quantified by the auditor | For Audit Qualification(s) where the impact is not quantified by the auditor | ||
| Management's Views | (i) Management's estimation on the impact of audit qualification | (ii) If management is unable to estimate the impact, reasons for the same | Auditors Comments on (i) or (ii) above | ||||
| 1 | Textual Information(1) | Qualified opinion | Repetitive | Textual Information(2) | Textual Information(3) | Textual Information(4) | Textual Information(5) |
| 2 | Textual Information(6) | Qualified opinion | Repetitive | Textual Information(7) | Textual Information(8) | Textual Information(9) | Textual Information(10) |
| 3 | Textual Information(11) | Qualified opinion | Repetitive | Textual Information(12) | Textual Information(13) | Textual Information(14) | Textual Information(15) |
| Textual Information(1) | We draw attention to note no. 4 of the statement. On account of pending adjudications/ outcome of the investigations by the Securities and Exchange Board of India and based on our review of related documents, we are unable to comment on the possible adjustments and /or disclosures, if any, that may be required to be made in the accompanying Statement in respect of this matter. Note No -4 in the statement of consolidated audited financial results is as follows : During the previous financial year 2023-24, Interim Order were received from the Securities and Exchange Board of India ("SEBI") alleging non-compliance of provisions pertaining to wrongful gains transactions, the Holding Company had consulted an independent law firm, and In its replies to SEBI, the Company has denied the charges in its entirety, inter alia, on the basis that these transactions are in full compliance with the prevailing laws and regulations. Holding Company gone for appeal to challenge SEBI Interim order. Pending outcome of the adjudications, the Holding Company holds to its view of the validity of the nature and effect of the transactions. Accordingly, no adjustments have been made in the financial statements of the Group. Management is in the process of ascertaining the legal position of the Group for the possible cash outflow and its consequential impact on these Consolidated Financial Statements. |
| Textual Information(2) | Not applicable |
| Textual Information(3) | Not applicable |
| Textual Information(4) | Not assessable at this point of time |
| Textual Information(5) | On account of pending adjudications/ outcome of the investigations by the Securities and Exchange Board of India and based on our review of related documents, we are unable to comment on the possible adjustments and /or disclosures, if any, that may be required to be made in the accompanying Statement in respect of this matter. |
| Textual Information(6) | We draw attention to note no. 6 of the statement. The Group has not provided disclosures required under Ind AS 108 Operating Segments in respect of segment reporting of the Group. In our view, the absence of such disclosures constitutes a Noncompliance of applicable IND AS 108 financial reporting framework. Note No -5 in the statement of consolidated audited financial results is as follows : The Group has two reportable business segment (Trading and Real Estate) and it has not provided disclosures required under Ind AS 108 Operating Segments in respect of segment reporting of material subsidiary to the Group. The Group is under compilation of details as require by IND AS 108. |
| Textual Information(7) | Not applicable |
| Textual Information(8) | Not applicable |
| Textual Information(9) | Not assessable at this point of time |
| Textual Information(10) | The Group has not provided disclosures required under Ind AS 108 Operating Segments in respect of segment reporting of the Group. In our view, the absence of such disclosures constitutes a Noncompliance of applicable IND AS 108 financial reporting framework. |
| Textual Information(11) | The accompanying consolidated financial results include the Unaudited Financial Results of one subsidiary whose financial results reflect (before Consolidation Adjustments) whose interim financial results reflect total Income revenues of Rs. Nil , total net loss after tax of (Rs. 11.74 lakhs) and total comprehensive income of (Rs. 4.61 lakhs) for the quarter ended June 30, 2025.Our conclusion on the consolidated financial results in so far as it relates to the amounts and disclosures included in respect of this Subsidiary is based solely on the unaudited financial statement certified by management and the procedures performed by us are as stated in paragraph below. Being this subsidiary is material to the Group, Our conclusion is qualified in respect of the above matter with respect to our reliance on the financial result certified by the management. Kindly refer note 6 to the statement. Note No - 6 in the statement of consolidated audited financial results is as follows : The consolidated audited financial results include the unaudited financial results of Tradedeal Enterprises Private Limited (Formerly Known As Tradedeal Financial Services Private Limited), which has not been reviewed by its auditor and is based on management certified financial statements. |
| Textual Information(12) | Not applicable |
| Textual Information(13) | Not applicable |
| Textual Information(14) | Not assessable at this point of time |
| Textual Information(15) | The accompanying consolidated financial results include the Unaudited Financial Results of one subsidiary whose financial results reflect (before Consolidation Adjustments) whose interim financial results reflect total Income revenues of Rs. Nil , total net loss after tax of (Rs. 11.74 lakhs) and total comprehensive income of (Rs. 4.61 lakhs) for the quarter ended June 30, 2025.Our conclusion on the consolidated financial results in so far as it relates to the amounts and disclosures included in respect of this Subsidiary is based solely on the unaudited financial statement certified by management and the procedures performed by us are as stated in paragraph below. Being this subsidiary is material to the Group, Our conclusion is qualified in respect of the above matter with respect to our reliance on the financial result certified by the management. Kindly refer note 6 to the statement. |
| Signatories details | |
| Name of CEO / Managing director | JIMIT PATEL |
| Name of CFO | Zeal Somani |
| Name of audit committee chairman | Jyoti Kantariya |
| Name of statutory auditor | Hemal N Rathod |
| Name of other signatory, if any, with designation | |
| Place | Bhavnagar |
| Date | 15-08-2025 |