Athena Constructions Ltd

Financial Performance 📊

• Total income was nil in H1 FY2026 versus Rs 0.47 lakh in H1 FY2025 and Rs 75.35 lakh in FY2025.
• Employee benefit expenses decreased 14.3% YoY to Rs 7.32 lakh in H1 FY2026 from Rs 8.54 lakh.
• Other expenses increased to Rs 13.22 lakh in H1 FY2026 from Rs 7.83 lakh in H1 FY2025.
• Total expenditure rose to Rs 20.86 lakh in H1 FY2026 from Rs 16.51 lakh in H1 FY2025.
• Finance costs declined to Rs 15.62 lakh in H1 FY2026 from Rs 17.93 lakh in H1 FY2025.
• Loss before tax widened to Rs 36.48 lakh in H1 FY2026 from Rs 34.44 lakh in H1 FY2025.
• Net loss after tax was Rs 36.47 lakh in H1 FY2026 versus Rs 34.44 lakh in H1 FY2025.
• Basic and diluted EPS was negative Rs 0.49 in H1 FY2026 compared to negative Rs 0.46 in H1 FY2025.

Balance Sheet & Liquidity

• Paid-up equity share capital remained stable at Rs 750 lakh with Rs 10 face value per share.
• Reserves and surplus declined to negative Rs 133.95 lakh as of Sep 30, 2025 from negative Rs 59.01 lakh a year earlier.
• Total borrowings and trade payables were Rs 366.55 lakh and Rs 37.55 lakh respectively as of Sep 30, 2025.
• Current assets included Rs 304.90 lakh inventories and Rs 433 lakh cash and cash equivalents as of Sep 30, 2025.

Audit & Approvals

• Auditor’s review report expressed no material misstatement or qualification on the unaudited results.
• Board approved the unaudited H1 FY2026 results on Nov 14, 2025; Director Ravi Kant Rathi authorized to sign filings.