ACI Infocom Limited, a company listed on the Bombay Stock Exchange (BSE: 517356), has reported its financial results for the second quarter ended September 30, 2025, along with a significant business decision.

Financial Performance

The company reported a net loss of Rs 1.01 lakhs for Q2 FY2026, showing an improvement from the loss of Rs 53.21 lakhs in the same quarter of the previous year. Here's a breakdown of the key financial metrics:

The company's total revenue for Q2 FY2026 stood at Rs 7.68 lakhs, significantly lower than the Rs 62.02 lakhs reported in the same quarter of the previous year. This decline was primarily due to a reduction in other income.

Exit from Partnership

In a strategic move, ACI Infocom's Board of Directors has approved the company's retirement from its partnership with M/s. Sanjog Developers, effective November 10, 2025. The Board has authorized Managing Director Pradeep Dhanuka to execute the retirement deed and complete all necessary formalities related to this decision.

Balance Sheet Highlights

As of September 30, 2025, ACI Infocom reported:

The company's total assets decreased to Rs 1,641.95 lakhs as of September 30, 2025, from Rs 1,719.09 lakhs as of March 31, 2025. This reduction was primarily due to a decrease in financial assets under non-current assets.

Cash Flow Position

ACI Infocom's cash and cash equivalents improved to Rs 12.45 lakhs as of September 30, 2025, compared to Rs 6.85 lakhs at the end of the previous fiscal year. This increase was mainly attributed to cash inflows from investing activities, particularly the capital withdrawal from the partnership firm.

The financial results and strategic decisions reflect ACI Infocom's efforts to navigate challenging market conditions and streamline its operations.

ACI Infocom has reported a net loss of Rs 13.63 lakhs for the first quarter ended June 30, 2025, as disclosed in its unaudited financial results approved by the board of directors on August 13, 2025. This marks a significant downturn from the profit of Rs 2.59 lakhs recorded in the corresponding quarter of the previous year.

Financial Performance

The company's total income for Q1 FY2026 decreased to Rs 5.90 lakhs, down from Rs 10.11 lakhs in the same quarter last year. Notably, ACI Infocom did not generate any revenue from operations during this period, with all income coming from other operating sources.

Expense Breakdown

Total expenses for the quarter stood at Rs 19.86 lakhs, primarily composed of:

• Other expenses: Rs 16.86 lakhs
• Employee benefits expense: Rs 3.00 lakhs

Key Financial Metrics

Segment Information

ACI Infocom operates primarily in one business segment, as per the company's statement.

Board Meeting Details

The board meeting to approve these results commenced at 5:00 P.M. and concluded at 5:15 P.M. on August 13, 2025.

Additional Notes

1. The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under section 133 of the Companies Act, 2013.
2. Income tax, including deferred tax, will be determined and provided for at the end of the financial year.
3. Other expenses increased due to BSE SOP late fees of Rs 12.78 for the quarter ended June 30, 2023.

Auditor's Review

Agrawal Jain & Gupta, Chartered Accountants, conducted an independent review of the unaudited financial results. They stated that nothing has come to their attention that causes them to believe that the financial results do not present a true and fair view in accordance with applicable accounting standards and other recognized accounting practices and policies.

Investors can view the detailed financial results on the company's website www.acirealty.co.in or on the BSE website www.bseindia.com .