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Step Two's loss jumps to ₹191.81 lacs as it tries selling products

The investment holding company booked a ₹25.02 lacs fraud charge from 1997 and posted a weak Q4. A ₹472.13 lacs capital raise funds a new sales model.

1 earlier story on Step Two Corporation Ltd.
Mkt cap₹16.22 cr
ROE0.00%
Debt / eq.0.00
₹191.81 lacs Full-year net loss for FY26.

What's new

  • FY26 net loss ballooned to ₹191.81 lacs from a ₹2.39 lacs loss in FY25.
  • Q4 losses reached ₹136.32 lacs, reversing a ₹215.66 lacs profit a year earlier.
  • A new product sales line contributed ₹254.36 lacs in Q4 revenue.

Why this matters

Step Two is a nano-cap that exists to hold investments. The new product line and the ₹472.13 lacs equity raise signal an attempt to become an operating company. The deep loss and the dilutive fundraise show how early and costly that pivot is.

What we're watching

  • Whether the new product sales generate profit in coming quarters.
  • How the ₹472.13 lacs in new capital is deployed beyond the initial sales push.
  • If the underlying investment business can cover ongoing operational losses.

The full read

Step Two Corporation, a ₹25 crore nano-cap investment holding company, swung to a full-year net loss of ₹191.81 lacs in FY26 from a ₹2.39 lacs loss in FY25. A ₹136.32 lacs loss in the final quarter was the main driver, erasing the ₹215.66 lacs profit from the same period last year. The company also booked a ₹25.02 lacs exceptional charge for a decades-old fraud. The real shift is operational. Step Two introduced a new product sales line that generated ₹254.36 lacs in Q4 revenue, a break from its pure investment-holding roots. To fund this, it raised ₹472.13 lacs through a share allotment, pushing total share capital from ₹459.68 lacs to ₹774.44 lacs. The old business is not profitable, and the new one is just starting.

Questions answered

Why did the full-year loss jump so sharply?
The loss widened from ₹2.39 lacs to ₹191.81 lacs because of a weak Q4 and a one-off charge. A ₹25.02 lacs write-off for a 1997-98 fraud was booked as an exceptional item, and the final quarter alone posted a ₹136.32 lacs loss.
What is the new product line, and how much did it sell?
Step Two introduced a new product sales line that generated ₹254.36 lacs in revenue during Q4. The filing does not specify the products, but it represents a strategic shift for a company that was previously just a holding firm.
How much did the company raise, and what did it change?
Step Two raised ₹472.13 lacs through a share allotment. This increased its total share capital from ₹459.68 lacs to ₹774.44 lacs, nearly doubling the equity base to fund the new business model.
Is the fraud charge related to current operations?
No. The ₹25.02 lacs exceptional write-off is for a fraudulent withdrawal that occurred in 1997-98. The company is only recognizing the loss in its FY26 accounts now.
Mentioned: ₹25.02 lacs fraud write-off · ₹472.13 lacs share allotment · ₹254.36 lacs Q4 product sales
Primary source BSE · NSE · Tijori

An independent reading of the company's own disclosure — the primary filing above is the final word.

  1. 25 May 2026 · 5:04 PM IST Step Two's loss jumps to ₹191.81 lacs as it tries selling products
  2. 54d ago Step Two’s full-year loss balloons to ₹191.81 lacs as old fraud hits the books