EPSOM PROPERTIES LTD.

Classified under the Realty sector for residential and commercial projects, the company has reported zero revenue from operations across FY24, FY25 and FY26, and recorded zero revenue and zero other income in every quarter of FY26. The profit and loss contains only employee benefit expenses and other administrative expenses, producing a net loss of Rs. 34.32 lakhs for FY26, marginally wider than the Rs. 34.12 lakhs loss in FY25 and a Rs. 37.93 lakhs loss in FY24. The balance sheet is under severe stress: total assets of Rs. 11.55 lakhs sit against borrowings of Rs. 206.61 lakhs, leaving total equity at negative Rs. 195.73 lakhs and cash reserves at just Rs. 0.23 lakhs. Filings describe the entity as having "undertaken no commercial activity", with the board stating it is examining ways to commence business. Operating expenses consist solely of employee costs (for instance, Rs. 2.10 lakhs of employee benefit expense in Q3 FY26, against the Whole-time Director's monthly remuneration of Rs. 25,000) and small other expenses, with negative operating cash flow of Rs. 13.49 lakhs reported for H1 FY26.