Approval of Un-audited Financial Results for the quarter and half year ended on 30th September, 2025.
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Ishaan Infrastructures and Shelters reported zero revenue from operations in Q2 FY26 and H1 FY26, with total income of just Rs 10.36 lakhs in H1 FY26 coming entirely from other income. The company posted a loss before tax of Rs 3.71 lakhs in Q2 FY26 and Rs 10.04 lakhs in H1 FY26, resulting in a net loss of Rs 4.80 lakhs for the half year. Q2 standalone PAT appears positive at Rs 1.53 lakhs only because of a Rs 5.24 lakh reversal of an earlier year tax provision. Operating cash flow was marginally positive at Rs 2.65 lakhs, and cash balances stood at Rs 3.09 lakhs as of 30 September 2025. The statutory auditor, Prakash Tekwani & Associates, issued an unqualified limited review report.
With no operational revenue and continued losses, the company's core business appears inactive, and the swing to a Q2 profit is purely tax-driven rather than operational. Shareholders should view this as a red flag regarding the company's earnings power and business viability going forward.