Invigorated Business Consulting Limited reported a net loss of ₹5.34 lakh for the quarter ended June 30, 2026, widening from the ₹4.96 lakh loss recorded in the preceding quarter. The company’s net worth remains fully eroded, with accumulated losses exceeding its paid-up equity share capital of ₹4,017.25 lakh. Despite this position, management asserts that the going concern concept is not vitiated, citing ongoing efforts to recover delinquent loan assets from its former Non-Banking Financial Company (NBFC) operations.

The Board of Directors approved the unaudited financial results at a meeting held on July 28, 2026, in compliance with Regulation 30 and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The results were reviewed by the Audit Committee and subsequently approved by the Board. Kapish Jain & Associates, the statutory auditors, issued a limited review report, noting that except for the implications of the eroded net worth, nothing came to their attention to suggest material misstatement in the standalone financial results prepared under Ind AS 34.

Financial Performance Overview

The company generated no revenue from operations during the quarter, with total income restricted to other income of ₹4.81 lakh, down from ₹5.12 lakh in the previous quarter and ₹5.86 lakh in the same period last year. Total expenses stood at ₹10.15 lakh, driven primarily by other expenses of ₹7.76 lakh and finance costs of ₹2.37 lakh. Depreciation and amortisation expense remained minimal at ₹0.02 lakh.

Earnings per share stood at a loss of ₹0.0133 for the quarter, compared to a loss of ₹0.0123 in the previous quarter and ₹0.0105 in the corresponding period of the prior year. For the full fiscal year ended March 31, 2026, the company reported a net loss of ₹22.91 lakh.

Key Disclosures and Risks

The statutory auditor highlighted that the company’s net worth is fully eroded, although management asserts that the going concern concept remains valid due to future business plans. The company has maintained provisions of ₹699.70 lakh for doubtful trade receivables and ₹253.82 lakh for doubtful advances, citing considerable delays and difficulties in collecting installments and recovering advances.

Additionally, M/s Escorts Benefit Trust deposited the entire outstanding liability towards unclaimed fixed deposits and interest, amounting to ₹1,056.22 lakh, with the Investor Education & Protection Fund (IEPF) on February 2, 2022. The company is no longer registered with the Reserve Bank of India (RBI) as an NBFC, following the cancellation of its registration in May 2016. Deferred tax assets have not been recognized due to the lack of virtual certainty regarding future taxable income.

Invigorated Business Consulting Limited has reopened a special window from February 5, 2026, to February 4, 2027, to facilitate the transfer and dematerialisation of physical securities. This facility allows shareholders to regularize shares that were sold or purchased prior to April 1, 2019, as well as resubmit transfer requests that were previously rejected or returned due to documentation deficiencies.

The initiative follows the Securities and Exchange Board of India (SEBI) Circular No. HO/38/13/11(2)2026-MIRSD-POD/ I/3750/2026 dated January 30, 2026. The company has informed shareholders that shares lodged or re-lodged for transfer during this period will be mandatorily credited to the transferee only in dematerialised form. Additionally, these shares will be subject to a lock-in period of one year from the date of registration of the transfer.

Shareholders wishing to avail of this opportunity must submit mandatory documents to the company's Registrar and Share Transfer Agent, Alankit Assignments Limited. The RTA is located at Alankit House, 4E/2, Jhandewalan Extension, New Delhi-110055. Investors can contact the agent via phone at +911142541234 or +911123541234, or via email at info@alankit.com .

The company filed the necessary intimation with BSE Limited on May 29, 2026, pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Copies of the newspaper publication regarding this special window have been submitted to the exchange and are available on the company's website.