BSEEpsom Properties LtdMediumNeutral
Announced Fri, 7 Nov · 18:11 IST

Considered and approved the Un-Audited Financial Results for the Second Quarter ended 30.09.2025.

Pat NegativeNegative Operating CashflowResults View source PDF

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AI summary

Epsom Properties Limited reported zero revenue from operations and zero other income for Q2 FY26 as well as the half year ended 30 September 2025, with no activity in the corresponding prior periods either. The company booked a net loss of Rs. 4.38 lakhs in Q2 FY26 and Rs. 12.39 lakhs for H1 FY26, marginally narrower than the Rs. 14.36 lakh loss in H1 FY25. Expenses comprised only employee costs (Rs. 4.05 lakhs for H1) and other expenses (Rs. 8.36 lakhs for H1). The balance sheet shows deeply negative shareholder equity of Rs. 173.80 lakhs (other equity at negative Rs. 919.08 lakhs), with long-term borrowings of Rs. 185.35 lakhs funding operations. Operating cash flow was negative at Rs. 13.49 lakhs for H1 FY26, while financing activities brought in Rs. 13.87 lakhs. EPS stood at negative Rs. 0.017 for H1 FY26.

Likely market impact

This is a commercially inactive company with no revenue, recurring losses, eroded shareholder equity, and cash burn funded entirely by borrowings, all of which are significant red flags for existing shareholders and pose downside risk to the stock. The auditor (S. Vishnu & Co.) issued an unqualified limited review report, but the lack of any business activity makes this more of a shell entity than an operating property developer.