Auditor unable to form opinion on standalone half-year results

Only standalone figures are given for the half year ended 30 September 2026; no consolidated or latest-quarter prior-year comparison is available. Pre-tax loss was Rs 3.79 lakh and operating cash outflow Rs 6.33 lakh. The auditor could not form an opinion due to uncertain recoveries and missing stock and fixed-asset records. Operations and trading remain suspended; accounts use a going-concern basis and the resolution plan is incomplete.