BSEResult5d ago · 5 Nov 2026, 06:59 pm

The Board of Directors of the Company has considered and adopted the unaudited financial result for the half year ended 30th September, 2026 along with limited review report.

Athena Constructions Ltd · 539099

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Athena Constructions Ltd has released its unaudited financial results for the half year ended 30th September, 2026. The company's revenue from operations was Rs. 3.47 lakhs, with a profit before tax of Rs. 231.9 lakhs. The net profit for the period was Rs. 67.37 lakhs. The company's EPS before extraordinary items was Rs. 0.50, and after extraordinary items was Rs. 0.90.

Analysis Scores

Earnings Impact8/10
Growth Catalyst2/10
Governance Concern1/10
Regulatory Risk1/10
Balance Sheet Risk5/10
Liquidity Impact9/10
Market Sentiment6/10

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Athena Constructions Ltd - 539099 - Unaudited Financial Result For The Half Year Ended 30Th September, 2026

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Athena Constructions Limited Date : November 05, 2026 The Manager, Department of Corporate Services, BSE Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai —400001. Scrip Code: 53099 Subject: Submission of Financial Results for Half Year ended 30* September, 2026 Dear Sir / Madam, Pursuant to Regulation 33 and Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company at its meeting held today, i.e., 05" November, 2026 has inter-alia approved and taken on record the Standalone Financial Results of the Company for the half year ended 30t September, 2026. Accordingly, please find enclosed herewith the following documents: 1. Financial Results Standalone for the half year ended 30™ September, 2026. 2. Auditors’ Report issued by the Statutory Auditors of the Company, M/s JMT & Associates, Chartered Accountants on the Standalone Financial Results. 3. Declaration pursuant to Regulation 33(3)(d) of the SEBI (LODR) Regulations, 2015, confirming that the Statutory Auditors have issued an Audit Report with an unmodified opinion. The Board Meeting commenced at 17.00 PM and concluded at 18.20 PM. The results will also be made available on the Company’s website. Athena Constructions Limited Kindly take the same on your record and disseminate it on your website for the information of investors and the general public. Thanking you, Yours faithfully, For Athena Constructions Limited Q QS b Santosh Nagar Managing Director Encl : As above. ATHENA CONSTRUCTIONS LIMITED CIN : L45200MH2011PLC215562 Registered Office: 203, Shyam Kamal CHS, Tejpal Road, Vile Parle East, Mumbai-400 057 Tele-fax : 022-26101231, email : athenaconstructions2011@gmail.com, website: athenaconstructions.in STATEMENT OF STANDALONE AUDITED RESULTS For the six months ended Sep 30, 2026 (Rs. In Lakhs) PAR AR 0 026 30 0 026 0 1 |Refvrome Opnerautioens Revenue from Operations - £ - 3 Other Operating Revenues - i - 047 Total Income 3 E = 047 a. Employee Benefit Expenses 569 732 2419 1671 b. Depreciation and Amortisation Expenses 032 0.32 0.68 040 c. Other Expenses < 19.13 13.22 1127 2111 Total Expenditure (a+b+c) 25.14 20.86 36.14 38.22 Profit (Loss) from operation before other income, finance 3 | osts and exceptional items (1+2) L) 120.69) g9 7 4 |Other Income - = . E Profit {Loss) from ordinary activities before finance costs 5 land exceptional items (3+4) 2319) 2 3819 i) 6 [Finance Cost 12.23 15.62 31.24 36.53 7 iPr to ef mit s (( 5L +os )s ) from ordinary activities before ex: ceptional (37.37) (36.48) ©7.38) (14.28) 8 |Exceptional ltems M & 2 - L) 9 |Profit (Loss) from ordinary activities before Tax (7+8) (37.37) (36.48) (67.38) (74.28) 10|Tax Expenses - - (0.01) (0.01) 11]Profit (Loss) from ordinary activities after Tax (9+10) (37.37) (36.48) (67.37) (74.27) 12 |Extraordinary item &0 3 - - 13 |Net Profit (Loss) for the period (11+12) (37.37) (36.48)| (67.37) (74.27) Details of Equity Share Capital e - - - 14 Paid-up equity share capital 750.00 750.00 750.00 750.00 (Face Value oft he Share is Rs. 10 each) Reserves excluding Revaluation Reserves as per balance 15 sheet of previous accounting year (202.21), (133.95) (164.85)| (97.47) 16 |Earnings Per Share (EPS) - Not to be Annualized Basic & Diluted EPS - a. Before Extraordinary items (0.50) (0.49) (0.90) (0.99) b. After Extraordinary items 0.50) 024 (0.90) (0.99), For and Behalf of Board of Directors Ravi Kant Rathi Place : Mumbai Director Date: 05.11.2026 Din 00862459 ATHENA CONSTRUCTIONS LIMITED . CIN : L45200MH2011PLC215562 Registered Office: 203, Shyam Kamal CHS, Tejpal Road, Vile Parle East, Mumbai-400 057 ax : 022-26101231, email : athenaconstructions2011@gmail.com, website: athenaconstructi Statement of Assets and Liabilities As on 30.09.2026 Rs in Lakhs ulars hedt Sept i. EQUITY AND LIABILITIES Shareholders’ funds | sharecapital 1 750.00 750.00 Reservaensd surplus (20221)| - (133.85)] _{Non-current liabilities _ B — Long-term borrowings 41414 686.56| Deffered tax Liablities (Net) - 001 Other Long Term provisions . " Long term Provisions _|Current liabitities Short Term Borrowings Trade payables a. Total Outstandingd ues of b. Total outstanding dues of Creditors other than Mirco and Small Enterprises Otter current liabilities 366.55| ‘Short-term provisions TOTAL 1693.53) 1,707.12 . ASSETS Non-current assets. Property, Plant and Intahngible Assets o Capital Work in Progress - Non Current Investments 395.00 Deferred Tax assets (Net) | ‘Long term Loans & Advances |« 5200 6801 Other Non Current Assets Rk Current assets - - “Inventories ] Trade receivables - B Cash and cash equivalents 7ee 433 Short-term loans and advances 909.00 913.00 Other current assets — m13 19.39 [ TOTAL 1,693.53 1,707.12 1he above resuit were reviewed by Audit Committee and approved by 1 Board of Director at its meeting held on Nov 05, 2026 and duly certified by the Statutory Auditors ) The above is an extract of the detailed format of audited financial results filed with the stock exchanges under Regulation 33 of the SEBI (LODR) Regulations, 2015. The Full format of Half Yearly Results is available on tiie Company's website www.athenaconstructions.in and the Stock Figures for the previous period are reclassified/rearrangediregrouped, ‘whereever necessary to correspond with the current period For Athena Constructions Ltd Ravi Kant Rathi Place : Mumbai Director Date: 05.11.2026 DIN : 00862459 ATHENA CONSTRUCTIONS LIMITED CIN: L45200MH2011PLC215562 T Registered Office: m Kamal CHS, Tejpal Road, Vile Parle East, Mumbai-400 057 thenaconstructions2011@gmail. com, website: athenaconstructions le-fax : 022-26101231, emai Cash Flow Statement for the Six Month ended 30th Cash flows from operating activities before tax - Net Profit before tax | (37.37), (67.38). Adjustmentsfor: . . L Depreciation and Amortization 1 ] 0.32 0.68 Interest income | hd - Financecosts = | o 12.23 31.24 Operating profit / (loss) before worklng capi 12 5 (24.82). (35.46). Changes in Working Capital: | - - ase)/Decrease in Inventories B N rease)/Decreasei n Trade Receivables (Increase)/Decreasei n Short-Term Loans and Advances (3.77) 245.23 (Increase)/Decreasei n Other Current Assets - - in Trade Payables | 0.60 1.86 Increase/(De: Other current liabilities (56.05) (284.36) . Increase/(Decrease)i n Short-Term Provisions 3.77 - Profit generated from op ons (80.27)| (72.73) | Cashf low from extraordinary items R - = 1.01 Cash genalated from operations L (80.27)! (73.74) Cash Flows from Investing Activities Iz Purchase of Investments | | = Purchase of Plant & Machinary | Sales of Investments | Long-term loans and advances g | 91.11 125.36 Interest received |Net cash fromi(Used in) Investing Activiies ~~ (B) | RN I Cash flows from Financing Activities | lncrease in Cash and Cash Equlvalents durlng the year | (A+B+C) | Cash and Cash Equivalents at the beginning of ]M I CHARTERED ACCOUNTANTS 8 associates Office No. 14, Laud Mansion, Ist’Floor, M. Karve Road. Opp. Charni Road (East) Station, Mumbai 400 004.. Mobile : 98210 24846 * E-mail : arunjainca@yahoo.com, arun@jmta.co.in Independent Auditor’s Review Report on Standalone Unaudited half yearly Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) The Board of Directors Athena Constructions Limited We have reviewed the accompanying Statement of unaudited financial resuits of Athena Constructions Limited (“the Company”) for the half year ended 30" September, 2026, {“the Statement”) being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities Exchange Board of India {Listing Obligations and Disclosure Requirements) Regulations, 2015. This Statement is the responsibility of the Company’s management and has been approved by the Board of Directors. Our responsibility is to issue a report on the Statement based on our [Showing first 8,000 characters — download PDF for full document]