BSEResult1d ago · 15 Oct 2026, 06:36 pm

The Unaudited (Standalone & Consolidated) Financial Results for the quarter and half year ended September 30, 2026 have been attached herewith.

Avenique Ltd · 530701

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Avenique Ltd has announced its unaudited financial results for the quarter and half year ended September 30, 2026, with the Board of Directors approving the results as recommended by the Audit Committee.

Analysis Scores

Earnings Impact6/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk2/10
Balance Sheet Risk4/10
Liquidity Impact8/10
Market Sentiment5/10

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Avenique Ltd - 530701 - Result - Unaudited (Standalone & Consolidated) Financial Results For The Quarter And Half Year Ended September 30, 2026

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Date: October 15, 2026 BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai-400001 Scrip Code: 530701 Sub: Outcome of Board Meeting held on Thursday, October 15, 2026 Dear Sir/Madam, Pursuant to Regulation 30 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), we hereby inform you that the Board of Directors at their meeting held on Thursday, October 15, 2026, has inter alia considered and approved the following businesses: i) Approved the Standalone & Consolidated Un-Audited Financial results for the quarter and half year ended on September 30, 2026, as recommended by Audit Committee. The Standalone & Consolidated Un-Audited Financial result of the Company for the quarter and half year ended on September 30, 2026, as reviewed by the Audit Committee, be and are hereby approved by the Board of Directors. The Limited Review Report on the Un-Audited Financial result of the Company for the quarter and half year ended on September 30, 2026 received from Statutory Auditor’s M/s. J M Patel & Bros., Chartered Accountants along with the Statement on Impact of Audit Qualification of Limited Review Report be and hereby taken on record and are annexed to this outcome as Annexure I. The Meeting commenced at 03.30 P.M. and concluded at 04.30 P.M. Thanking You Yours faithfully, For AVENIQUE Limited (Formerly Known as KDJ Holidayscapes And Resorts Limited) Himanshu Zinzuwadia Company Secretary & Compliance Officer AVENIqUE LIMMO (Fomerly t{noum as l(Dl HOUDAYSCAP€S AND RCSORTS UMITED) Rqd Office: 228/5-9, ATSHAY MIIALMITAL NDUmro SAE NDHtru XURU m, mL ANDHERI (ffi], MUM&|, M.h.Eshh. lndia, 4m59 GrpoEte ffie:A-1217Tenium tusinE P.d! BA Dirybha*r IB Makada,Jhi Padq Ahdabad,Ahmadabad c.ty,cujaci lndia,38msl Email: 6@aEnaque.in CIN: LI079OMH1E,3PLC071710 Statement of Standalone Unaudited Financial Results for the Quarter and HalfYear Ended 30.09.2026 5R NO PARTICUI.ARS Quarter Ended Half Year Ended Year Ended 3rH!+2026 :x,{rcm25 :rar-{r!}202i :to{Ir-2t26 :xxr!,"m25 3l{r3-m26 lUmdrdl ntneuddl lunaudMl 1 lncome ReEnue from opsations 133.20 73.OO 206_20 Other inaome Tml iftome 1?1-20 73.00 206.20 2 EIElrg {a} Gt of metdal onsumd 8.92 54_26 144.13 {b) Purchas of nd-in-hd€ {c} Chang6 in inEnbis of finished gds, wo*jnfrogrEs and sbct-in-hde Id) tuployee tEnefit e+ne 4.43 4.57 4.50 9-m 4.50 9.55 (fl tuprtriation, depletion and amortisation expen* lEl &her koenss 26.47 5.98 7.52 32.85 L8.72 25.56 TGI qDclB 72122 &-41 12.02 1E5-03 23-23 35.10 11-tr 8_19 112-O2l 20-14 121-2tl 13s.10) 4 Exceptional items 5 Tn*,| 6r.fft bfhrF hv 11-S E.19 (12.02! 20.1E (23.231 (35.r( 8 Current tax 9 Earlier rear Excess profrsion wrinen off 10 k{erred tax 11 Tobl bx exFs6 u kmh 1Lq a-19 la2- r-* lB-2i ls- 13 Profit (loss) from diffintnued operadons bdore bx Net profit (loss) from ditcontinued oDeration after tax Share of orofit lloss] ofass6iates and iointventures accounted for usinp eoui! method t7 Ttrl o6fn ll8sl to. Fdd 11-98 8.19 l12.O2l 20,18 123-231 135,101 18 fther comorehensk inome net of bxes {a} frems that dll not b€ rdassifid to P.oft or loss Ibl Tax .phtins to items Sat will nor h rdar<fid to P6fit or loss (c) ltems that frll not b€ r€dasified b Profit or Loss (d) Tar reladnq to ftemsSatwill be reclassffid to Profito r bss fth€r Comorehensiw ln.ome l9 T6l ComDEhensiE lnme for the oedod 1L9a E.19 l12.O2l 20.18 {23.231 (35.101 20 1L98 8.19 ru.02l 20.18 (23.231 (35.101 Profit or loss, awibutable b owneE of parfit T6tal brdfitor lo\s aftibrtable t6 ndnrohrollinpint.rpsts 2t T&l Cmoehe.M ilMe lorthe *riod ffiib@ble b Comprehenstue in6me for the Friod adbutable to owneE of parent Total omprehensive in.omelor the perid atributabl€ to owners of parent nonsntrolling interests 22 h.ils ot eoutu sbare 6ohl Paid{p quity share aptul 10.m 10_m 10.00 10.m 10.m 10.00 Fae Elue of equiry share aptul 2.00 2.m 2.00 2.m ?m 2.00 2t Other EouiW ex.ludinp R€va,uation Reserve 847.80 24 2-8 LA 12.01 4-& l4.5Sl l7.O2t i EamiE @r eouiB share foa ffiinuiE oftrdios Basicearnins {los} per share kom conti.uing operations 2.40 f.il 12.401 4.04 14.651 17.o2\ Diluted earninss (loss) 2.40 1.64 (2.40) 4.O4 {4.6s (7.02) ii ErmiG Ef auis lhaE lor disminued opdioc &sic emin8s (b6s) p€r sha.e lim diffitinued op€ctions Oldd €min6 (bs) Fr shae tu dimntnu€d l)@tms ii EemiG @.e.uitusharc &sicearnins (loss) persharelrom mntinuinsand discontinu€d o@rations 2.40 1"64 12.4A 4.04 (4.6s) (7.O2 di<.6ntih'rd nmr,fr6n< 2.& 1-64 12.40t 4.(}4 l4.6sl 17.0zl 25 Dido$rcdftoifi|rddeh NOTES: 1. The above Resulb haE ben Hifled by the Audit Commine and apprcved by the Board of DirdoE of the Crmpany at iB Meting held on 15th Odober, 2025. The *atutory auditoE have Grried out a limited @iw of the GUlb for the quafter and hatf lcar ended September 30,2(}26 and hare expBed an nEdified cport (Oualified opinion) on th@ @lts. 2. The figures for the prryious pe.iod/year haw ben regrcuped /@la$ified , wher*r n4esry. recognized accounting practices and policies to the extent applicable. 4. fhe Disclosure is as per Regolation 33 ofSEB| (Listing Obligations & Di$loser Requiements) Regulations, 2015. 5. The company is ope6tinE in single s€gment, $ above r6ulB are for single segrent only. 5. ln compliance with the implmnbtion of the Relution Plan approwd by the Hffble NC[T, Mumbai bench vide O.der Ne CP (18) No-2,159 (MB) 2Ol9 on March (X, 2025 under lnslvency and Bankruptcy Code {l8cl. 2016 and the B@.d Relutis pased on April 18, 2(}25 to @nsider the encellatton and esioguishrent all exising shaes i.e. sha€of Rs.2 €ch held by existing shareholdec and allotrent of 25,(m ordinary quity sha6 of Rs. 2 e*h to sisting public shaeholdeE in the Etio of 1 : lX)8 as on Eord dat€ i.e. The sha6 are lying in tempoEry lSlN and the company is awaiting tEding approwl. oate: 15/10/2026 fo. and on behalfof oI Place: Ahmedabad Patel MaEdrlg IXrEb. STAIIIilE{T Of STANDAIOI{I ASSEI ATD UAflUNES SR.NO PARTIClJIARS ct,RnfilTYEAN PERVIOUS YEAR As at As at 3t.(I,2026 s1.03.2026 Umudit?d Audited ASSETS I NON C]IJRREIIT ASSETS a Prop€rtv,Plant and Equipment b caDhal uork -ih- oroqress c lnvstment Propenies d Other intangible a$ets e Fioancial Assets lnvestment 892 96 892.96 Loans & Advance Other Financaal assets f Deferred tar ssets (ret) 52-(x) 52.09 h Other non-curent :ssts Total llon-Curre.rt Assets 945.05 9t5.05 2 Cureirt Ar*ls a lnventories b fiDancial Ass6 lnvestmeot TEde receivables 206.20 2.24 2.30 Loans & AdEnce 11_43 Cther Financial AssB c Curent tax Asset (netl d OtherCurrent Asset 0.10 Assets held for sle fotal Curreot Assets 279-A7 2.40 fotal AsB 1,164.92 947-45 EQUIIYAilD UAA|uNE5 1 Equity Equitv share Caoital 10.00 10.00 Other Equity 867.98 847.80 2 Non- contrcllinA lnterest IOTAIEOUTTY 877.98 457.m 3 Non{umt tiabilitiB Financial liabili(6 Borrowings 91.64 40-99 Other financial liabilities Lons tem Pr@isions Deferred tax fiabilities (net] Other non-current liabilities 91.64 40.99 CurGnt Liabilities a Financial Uabiliti6 Borrowing 7.52 fEde payables 144-14 2.44 Other financial liabilities b Provisions Curent tax liabilities {Net} d )therCurent liability 51.12 38.66 Total Cutrent Liabiliti6 195.:O /lE.56 1,76I.92 9t 7.45 t{orEs: 1. The figures for the previous period/year have been regrouped /recla$ified , wherever necessary, Date: l5l1o/2025 Fq and on 4 a' Ravikumar Patel ManaginS Dirstor -/ DrN-{15:t40869 CASH FTOW STATEMET{T FOR THE HAI,"F YEAR ET{DED ON SEPTEMBER :N', 2026 For the Year ended on For the Year ended on 31 !tll{q-2.lr6 03-2025 A Cash flow from operating actiyities Profit/(Loss) before tax 20.78 (3s.10) Adiustment For: Depreciation Provision for Gratuity lnterest and other finance expense lnterest and dividend lncome (Profit) / Loss on sale of lnvestment Fair value (gain) / loss on lnvestment (Profit) / Loss on sale of Assets Operating profit before working capital changes 20.L8 (3s.10) Mo,ements in fund / capital : Decrease / (increase) in Trade and other rec [Showing first 8,000 characters — download PDF for full document]