Signature Green Corporation Limited (formerly Sagar Soya Products Limited) reported a return to profitability in the first quarter of FY27, posting a standalone net profit of ₹12.40 lakh for the period ended June 30, 2026. This represents a significant improvement compared to the net loss of ₹16.73 lakh recorded in the corresponding quarter of FY26. The company’s total income from operations also expanded, reaching ₹30.02 lakh in Q1FY27, up from ₹25.70 lakh in Q1FY26.

The Board of Directors approved the unaudited financial results at a meeting held on August 10, 2026. The results were filed with the stock exchanges pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The full format of the financial results is available on the websites of BSE Limited and the company’s website.

Financial Performance Highlights

The company’s consolidated figures mirrored its standalone performance, reporting a net profit after tax of ₹12.35 lakh for the quarter ended June 30, 2026, against a loss of ₹16.45 lakh in the previous year’s corresponding period. Consolidated total income from operations stood at ₹30.02 lakh, compared to ₹25.70 lakh in Q1FY26.

Earnings per share (basic and diluted) improved to ₹0.34 per share in Q1FY27, reversing the negative EPS of ₹0.46 per share seen in Q1FY26. For the full year ended March 31, 2026, the company reported a standalone net profit of ₹19.84 lakh on total income of ₹92.51 lakh.

What the Numbers Show

The shift from a quarterly loss to profit indicates an operational recovery or cost optimization during the period. With revenue growth of approximately 16.8% year-on-year alongside the elimination of losses, the company appears to have stabilized its core operations. The equity share capital remained unchanged at ₹359.79 lakh, suggesting no recent equity dilution or buybacks during this period.

Atcom Technologies Limited reported a net loss of ₹10.86 lakh for the financial year ended March 31, 2026, an improvement from the net loss of ₹12.66 lakh in the previous year. The company recorded total revenue of ₹13.80 lakh for FY26, a decrease from ₹21.33 lakh in FY25. The Board of Directors approved the audited financial results at a meeting held on May 28, 2026.

Gada Chheda & Co. LLP, the statutory auditor, issued a disclaimer of opinion on the standalone financial results. The auditor cited the absence of sufficient appropriate audit evidence regarding the recovery of trade receivables, loans to subsidiaries, pending legal actions, and insolvency proceedings initiated by banks. Additionally, the auditor noted non-payment of trade payables and statutory dues, recalling of bank finance, and attachment of bank accounts by the Income Tax department. These factors led to a material uncertainty regarding the company's ability to continue as a going concern.

The auditor also highlighted that the company did not translate foreign currency monetary items at the year-end closing rate, carrying them forward at rates from 2015, 2016, or 2017, which is not in accordance with Ind-AS 21. The company’s net worth has been substantially eroded, and it has accumulated losses. Management stated that it is undertaking a restructuring process and plans to submit a scheme to the National Company Law Tribunal (NCLT) to revive the company.

The auditors further disclaimed an opinion on the internal financial controls over financial reporting, stating that the company had not established these controls on criteria based on the Guidance Note issued by the Institute of Chartered Accountants of India (ICAI). Consequently, the auditors were unable to obtain sufficient evidence to assess the operating effectiveness of such controls.

Financial Performance

The company’s expenses for FY26 totaled ₹24.66 lakh, down from ₹33.99 lakh in the previous year. Employee benefit expenses for the year stood at ₹4.66 lakh, while depreciation and amortization expenses were ₹7.98 lakh. The paid-up equity share capital remained unchanged at ₹1,534.00 lakh. Basic and diluted earnings per share (EPS) for the year were reported at (0.01).

Asset and Liability Position

As of March 31, 2026, the company’s total assets stood at ₹399.07 lakh, a decrease from ₹414.02 lakh in the prior year. Total equity and liabilities were reported at ₹399.07 lakh. Equity share capital was recorded at ₹3,045.27 lakh, while other equity was a negative ₹12,834.77 lakh, resulting in a total equity deficit of ₹9,789.50 lakh. Total liabilities amounted to ₹10,188.57 lakh, comprising non-current liabilities of ₹10,020.97 lakh and current liabilities of ₹167.60 lakh.