Integrated Financial Reporting for the quarter ended September 30, 2025

Lynx Machinery & Commercials reported zero revenue from operations for Q2 FY26, the same as in the year-ago quarter. Other income was also nil, leaving total income at zero for the quarter. Total expenses of Rs 35.99 lakh were dominated by a finance cost of Rs 27.51 lakh (up sharply from Rs 13.74 lakh a year ago), resulting in a pre-tax loss of Rs 35.99 lakh and a loss per share of Rs (3.51). For H1 FY26, the loss before tax widened to Rs 66.89 lakh versus Rs 22.97 lakh in H1 FY25. The balance sheet shows reserves and surplus of negative Rs 19.75 crore, long-term borrowings of about Rs 12.98 crore (up from Rs 8.27 crore at March 2025), and net cash used in operating activities of Rs 4.71 crore in the half-year. The company also disclosed related-party loan transactions totaling Rs 11.04 crore with directors and promoter-group entities during the period.