Ajwa Fun World & Resort Ltd

Unaudited results summary

• Board approved unaudited standalone results for quarter ended 30 June 2026; limited review report attached.
• Results prepared in IND AS; SPVP & Co LLP conducted the independent review.
• Total income for the quarter: ₹15.98 lakhs; employee benefits expense: ₹459 lakhs.
• Notes indicate an increase in profit margin versus the previous quarter.

Dematerialisation processing and certificate handling

• Securities received for dematerialisation were confirmed to depositories.
• Dematerialised securities listed on exchanges where earlier issues are listed.
• Certificates mutilated and cancelled after due verification; depository name updated as registered owner within 15 days.

Financial Performance 📊

• Total assets nearly doubled to Rs 1,218.21 lakh as of 30 Sept 2024 from Rs 660.50 lakh on 31 Mar 2024.
• Trade receivables increased to Rs 4.84 lakh from Rs 3.39 lakh.
• Cash and cash equivalents rose to Rs 19.98 lakh from Rs 9.43 lakh.
• Loans (current) declined to Rs 141.45 lakh from Rs 256.65 lakh.
• Other current assets surged to Rs 684.64 lakh from Rs 275.11 lakh.
• Trade payables sharply increased to Rs 843.89 lakh from Rs 58.82 lakh.

Balance Sheet & Capital Structure

• Property, Plant & Equipment decreased to Rs 261.71 lakh from Rs 279.80 lakh.
• Investments remained stable at Rs 105.59 lakh.
• Equity share capital remained unchanged at Rs 639.00 lakh.
• Other equity improved but remained negative at Rs (767.97) lakh versus Rs (858.41) lakh.
• Non-current liabilities reduced to Rs 128.97 lakh from Rs 219.41 lakh.
• Current borrowings decreased to Rs 417.28 lakh from Rs 541.89 lakh.
• Other current liabilities declined to Rs 86.01 lakh from Rs 279.20 lakh.
• Total equity and liabilities increased to Rs 1,218.21 lakh from Rs 660.50 lakh.

Business Model & Segments

• Company operates in the leisure and resort segment under Ajwa Fun World & Resort Limited.

Results & Reporting

• Results are unaudited and pertain to the quarter and half year ended 30 Sept 2024.

Financial Performance 📊

• Total income rose to Rs 5,459.16 lakhs in H1 FY2026 from Rs 37 lakhs YoY.
• Profit before tax was Rs 5,439.01 lakhs in H1 FY2026 versus a loss of Rs 49.67 lakhs YoY.
• Profit after tax stood at Rs 5,439.01 lakhs for H1 FY2026, compared to a loss of Rs 49.67 lakhs in H1 FY2025.
• EPS (basic and diluted) was Rs 8.512 for H1 FY2026, compared to negative Rs 0.078 YoY.
• Total expenses decreased to Rs 2,015.1 lakhs from Rs 20,859 lakhs YoY, improving EBITDA margin.
• Net cash from operating activities was Rs 4,384.72 lakhs for H1 FY2026 versus negative Rs 13.34 lakhs YoY.

Balance Sheet & Cash Flow 💰

• Property, plant and equipment increased to Rs 186.98 lakhs as of 30 Sep 2025 from Rs 7.81 lakhs in Mar 2025.
• Investments decreased to nil from Rs 4,345.59 lakhs as of 31 Mar 2025.
• Trade receivables increased to Rs 103.33 lakhs from Rs 81.63 lakhs in Mar 2025.
• Cash and cash equivalents rose to Rs 8.42 lakhs from Rs 6.29 lakhs in Mar 2025; period-end cash was Rs 62.35 lakhs, up from Rs 19.98 lakhs YoY.
• Total equity and liabilities increased to Rs 5,374.13 lakhs from Rs 1,285.25 lakhs in Mar 2025.
• Net cash used in investing activities was Rs 4,062.84 lakhs in H1 FY2026; financing activities used Rs 267.96 lakhs.

Business Model & Segments 🏢

• Business segments include Ajwa Water Park, Ajwa Fun World, and Ajwa Resort & Party Plots.

⚠️ Notes

• Financials are standalone and unaudited for the quarter ended 30 Sep 2025; no reportable segments disclosed.

🗓️ Meeting Details

• Board meeting scheduled for February 13, 2026, at 4:00 PM at the company's registered office.

📍 Key Agenda Items

• Approval of unaudited financial results for Q3 and nine months ended December 31, 2025.