Please find enclosed the financial results for the quarter and half year ended September 30, 2025.
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Invigorated Business Consulting (formerly Escorts Finance) reported nil revenue from operations for Q2 FY26 and H1 FY26, with only other income of Rs. 4.47 lakhs in Q2 and Rs. 10.33 lakhs in H1, down sharply from Rs. 23.36 lakhs in H1 FY25. The company posted a net loss of Rs. 8.36 lakhs in Q2 and Rs. 12.56 lakhs for H1 FY26, against a small profit of Rs. 2.08 lakhs in H1 FY25. Net worth remains fully eroded at negative Rs. 17,944.88 lakhs (other equity is Rs. -21,962.13 lakhs), and operating cash flow turned deeply negative at Rs. -235.01 lakhs in H1 FY26. The auditor highlighted the going concern uncertainty and noted delays in recovering old delinquent loan assets from its earlier NBFC business.
Shareholders should note that the company has essentially ceased operating as an NBFC, earns no operating revenue, is making losses, has fully eroded net worth, and the auditor flagged a going concern risk. The stock remains a high-risk, thinly-traded penny with no clear near-term turnaround plan visible in these numbers.