Tomorrow Technologies Global Innovations Limited (formerly CNI Research Limited) reported a consolidated net profit of ₹16.23 lakh for the quarter ended June 30, 2026, marking a significant turnaround from the standalone operational losses recorded during the period.

The Board of Directors approved the unaudited standalone and consolidated financial results at a meeting held on August 13, 2026. The consolidated profit stands in contrast to a standalone loss of ₹6.15 lakh, highlighting the company's reliance on its associate entity for current profitability.

Consolidated Performance Driven by Associate Gains

The consolidated bottom line was heavily influenced by the performance of the company's associate, Technopoint Mercantile Company Private Limited. The share of profit from the associate contributed ₹22.38 lakh to the consolidated result for Q1FY26. This is a notable shift from the preceding quarter ended March 31, 2026, where the associate had contributed a loss of ₹78.93 lakh.

Compared to the same quarter in the previous fiscal year (Q1FY25), the consolidated net profit rose to ₹16.23 lakh from ₹8.54 lakh. In Q1FY25, the share of profit from the associate was ₹5.85 lakh.

Standalone Operations Post Loss

On a standalone basis, Tomorrow Technologies reported a net loss of ₹6.15 lakh for the quarter, widening from a profit of ₹2.69 lakh in Q1FY25. The decline in profitability coincided with a sharp contraction in revenue from operations, which fell to ₹1.24 lakh from ₹27.54 lakh in the corresponding quarter of the previous year.

Total expenses for the standalone entity stood at ₹7.39 lakh, comprising employee benefits expense of ₹1.50 lakh and other expenses of ₹5.89 lakh. In Q1FY25, total expenses were ₹24.85 lakh, driven largely by other expenses of ₹23.83 lakh.

Segment-wise Breakdown

The segment reporting indicates that the 'Content Sale' segment generated the entire standalone revenue of ₹1.24 lakh but operated at a loss of ₹6.15 lakh. The 'AI & Dev Ops' segment, which contributed ₹26.12 lakh to revenue in Q1FY25, reported no revenue or result for the current quarter.

What the Numbers Show

The divergence between the standalone and consolidated results underscores a significant dependency on the associate company for overall group profitability. While standalone operations contracted sharply with revenue falling 95% YoY, the associate’s contribution more than offset the standalone loss, driving a 90% increase in consolidated net profit. Additionally, the 'Other Comprehensive Income' saw a gain of ₹124.46 lakh due to the fair valuation of equity instruments, reversing a loss of ₹120.80 lakh in the preceding quarter.

Auditor’s Review

J. A. Rajani & Co., Chartered Accountants, reviewed the standalone financial results and issued an unmodified conclusion. For the consolidated results, the auditors noted that they did not review the interim financials of the associate company, Technopoint Mercantile Company Private Limited, which includes a share of profit of ₹22.08 lakh as per management certification. The auditors’ conclusion on the consolidated statement remains unmodified regarding their reliance on these certified figures.

Tomorrow Technologies Global Innovations Limited has disclosed its related party transactions for the half year ended March 31, 2026, in compliance with Regulation 23(9) of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015. The filing, submitted to BSE Limited, outlines the nature and value of transactions involving key management personnel.

The disclosure details salary payments made to two directors during the specified period. The transactions were reported on a consolidated basis in the format specified by the relevant accounting standards and were also submitted in XBRL format.

Related Party Transactions

The following table summarizes the transactions with related parties for the half year ended March 31, 2026:

The filing was signed by Kishor Ostwal, Managing Director, on May 26, 2026. The company, formerly known as CNI Research Limited, is headquartered in Mumbai.