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
✦ AI SummaryResults
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
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