Q2 profit Rs 22.67 lakh; H1 revenue up 72%, but operating cash flow negative

Standalone H1 revenue Rs 890.24 lakh versus Rs 516.67 lakh a year ago; Q2 revenue Rs 470.63 lakh versus Rs 419.60 lakh. Q2 profit Rs 22.67 lakh versus Rs 0.75 lakh; H1 profit Rs 23.42 lakh versus a loss of Rs 11.81 lakh. The limited review found no material misstatement but noted Ind AS 116 was not applied in standalone accounts. H1 operating cash flow was negative Rs 39.90 lakh, and borrowings of Rs 91.46 lakh exceed equity of Rs 68.33 lakh.