Interim report
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BACIL PHARMA LIMITED Reg Office: G2 & G3 Samarpan Complex, Next to Mirador Hotel, Chakala, Andheri East, Mumbai - 400099 Email Id: bacilpharma07 @gmail.com, CIN: L24200MH1987PLC043427, Tel: 22618452/22661541, Tel/Fax: 22618327 Date: October 14, 2026 To, The Manager, Listing Department, BSE Limited P.]. Towers, Dalal Street, Mumbai - 400001 Scrip Code: 524516 Sub: Outcome of the Board Meeting held on Wednesday, October 14, 2026 Ref: Regulation 30 & 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir/Madam, Pursuant to Regulation 30 and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR Regulations”), we wish to inform you that the Meeting of the Board of Directors of Bacil Pharma Limited was held on Wednesday, October 14, 2026 at the Registered Office of the Company, wherein the Board has, inter alia, considered and approved the following: 1. Approved the Unaudited Financial Results of the Company for the half year and quarter ended September 30, 2026, along with the Limited Review Report issued by the Statutory Auditors of the Company. The meeting of the Board of Directors commenced at 03:00P.M. and concluded at 04:00 P.M. The Unaudited Financial Results and Limited Review Report will be submitted separately in the prescribed format as per SEBI LODR Regulations. Kindly take the above on your record and acknowledge the receipt. Thanking you, For Bacil Pharma Limited Chaitali Kalpataru Shah Director & CFO Din: 11167778
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BACIL PHARMA LIMITED {CIN : L24200MH1987PLC043427} Unaudited Financial Results on Standalone basis for the Quarter and Half Yearl Ended 30th September, 2026 Prepared In Compliance with the Indian Accounting Standards (IND AS) @ inLakko) Quarter Ended Half Year Ended Year ended oy Particulars 30-09-2026 30062026 30-09-2026 30092025 31032026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) Audited 1 [Revemue from operations [Other income 918} 891 1809) 10574 12352 [Total revenue 918 851 1809 10574 12352 2 [Expenses Cost of material consumed , i i [Purchases of Stock in frade , i i [Employee benefits expense on on L4 358 48 [Finance Cost , i i IDeprecation and amortization expense , i i [Other expenses s 15 636) 1056} 1961 [ Total expenses 593 227 820 1454 2450 [Profit / (Loss) from ordinary activities before tax 338 664 989 9120 9.0 3 |Tax expense: (Current tax o o o 9 - IDeferred tax 43 825 1248 2295 5653 4 [Profit/(Loss) from ordinary activities after tax () [ .59 625 155.55 5 |other Comprehensive Income (0CD Item that will not be reclassified to profit o loss | Gain/(Loss) on recognised on fair valuaion of Financial Assets 16.27) 173 1301 669 )| Income tax relating to theseitems o o 082 - [Total Other Comprehensive Income (OCD 1627 am 4801 587 @) [Profit/(Loss) for the Period 1529 0z 542 1 ©189) [Paid up Equity Share Capital (Face Value of Rs. 10 each) 1397.08 1,397.08 139703 1397.03 1397.03 6 [Earing Per Share (EPS ) (Not annualised) (1) Basic o 0 03 053 1 | Dillted o 022 03 053 1 Seenotesaccompanying to the Financial statements Notes: 1 [The aforesaid unaudited financial results have been reviewed and recommended by Audit Committee and approved by the Board of Directors at their meeting held on 14-10-2026 [ Te Statutory Aucitors of the Company have.caried out » ‘Limited Review” of the sbove results a5 per regutions 33 of SBI (Lstng Obigations and Disclosures Requirement)| Regulations, 2015, 3 | The figures for the Quarter / half Year ended 30th September, 2026 are in compliance with the Indian Accounting Standards(ing AS) notified by the Ministry of Corporate Affars [The Financial resuits have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 Interim Financial reporting, 4 [notified under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended from time to time, and other accounting principles generaly accepted i India. 5 [Theformat for above resuits as prescried in SEBIs circular CIR/CFD/CMD/15/2015 dated Nov 30, 2015 has been modied to comply with the requirements of SEBI's circular Gated| 1y 5, 2016, Ing 45 and Schedule Il [Division 1] to the Companies Act, 2013 applicable to companies that are required to comply with Ind As, 6 [The Company has only one reportable primary pharmaceutical business segmentas per IND AS 108 7 |Figures for the previous period have been regrouped, reclassified and restated wherever necessary to make them comparable with the current periods fiures. piace [Date : | As per our report of even date attached. For Bacil Pharma Limited Ms Chaitali Kalpataru Shah Director & CFO DIN: 11167778 : Mumbai 14-10-2026
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BACIL PHARMA LIMITED CIN :L24200MH1987PL C043427 Regd. Off.: G2 & G3, Samarpan Complex, Next to Mirador Hotel, Chakala, Andheri East, Mumbai 400099 Email: bacilpha@yahoo.com Standalone Balance Sheet as at 30th September,2026 (Rupees in Lacs) As at 30th As at 31st Particul Note No. articulars Ot N0 | September,2026 | March,2026 1. ASSETS 1 Non-current assets Property Plant and Equipment 3 0.00 0.00 Assets Classified as held for sale Property Plant and Equipments 0.00 0.00 Financial Assets (a) Investments a4 2235 2424 (b) Loans 5 104.77 78.10 Deferred tax assets (net) 6 49.41 61.89 2 Current assets Financial Assets (a) Investments - (b) Trade receivables 110.89 118.00 (c) Cash and cash equivalents 7 3031 56.85 Other current assets 8 3.80 0.45 Total 2534.21 2739.26 Il. EQUITY AND LIABILITIES 1 Equity Equity Share capital 9 1397.02 1397.02 Other Equity 10 1130.19 1084.24 2 Non-current liabilities Financial Liabilities Deferred tax liabilities 3 Current lia Financial Liabilities (a) Borrowings 11 0.00 0.00 (b) Trade Payables 12 Total outstanding due of (A) Micro enterprises and small enterprises (B) Creditors other than micro enterprises and 6.99 1.97 small enterprises ( c) Other Financial Liabilities 0.00 18.00
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Other current liabilities 13 0.00 0.00 Provisions 14 0.00 238.06 Total 2534.21 2739.26 Summary of Significant Accounting Policies See Other notes to Accounts Place : Mumbai Date: 14/10/2026 For and on behalf of the Board| BACIL PHARMA LIMITED Ms Chaitali Kalpataru Shah Director & CFO DIN : 11167778
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BACIL PHARMA LIMITED STANDALONE CASH FLOW STATEMENT FOR THE YEAR ENDED 30th Sep, 2026 (Amount in LAKH) N Year ended Year ended Particulars 30.09.2026 31.03.2026 [A. CASH FLOW FROM OPERATING ACTIVITIES Net (Loss) /profit before tax 9.89 99.02 Adjustments for Depreciation 0 0 Loss on sale of Fixed Asset 0 0 Increase in DTA [ -56.53 Interest & Dividend Income [ [ Operating profit before working capital changes 9.89 42.49 (Working Capital adjustments :- Increase/(Decrease) in Trade and Other Payables 5.03 1.55 Increase/(Decrease) in Borrowings 0.00 -11.22 Increase/(Decrease) in Provisions -238.06 238.06 Increase/(Decrease) in Other Financial Liabilities -18.00 14.1 Increase/(Decrease) in Other Current Liabilities 0.00 -0.09 (Increase)/Decrease in Trade Receivable 7.11 -118.00 (Increase)/Decrease in Deferred tax assets 12.48 0.00 (Increase)/Decrease in Other Current Assets. -3.35 457 Cash generated from /(used in) operations -224.89 171.46 Direct taxes paid (Net of Refunds) Net cash (used in)/ from generated from operating activities -224.89 171.46 B. CASH FLOW FROM INVESTING ACTIVITIES Purchase of Property, Plant & Equipment 0 0 Proceeds Purchase/Sale of Investments o o Interest & Dividend Income [ [ (Increase)/Decrease in Investment 189 -288.31 (Increase)/Decrease in loans -26.67 -50.15 Net cash (used in)/ from generated from investing activities 162.28 -338.47 C. CASH FLOW FROM FINANCING ACTIVITIES Increase/(Decrease) of Unsecured Loan (1] (1] Proceeds from Preferential Allotment of Shares 0 0 Increase/(Decrease) of other equity 36.08 -61.88 Net cash (used in)/ from generated from financing activities 36.08 -61.88
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D. Net Increase/Decrease in cash and cash equivalents (A+B+C) -26.53 -228.88 Cash and Cash equivalents at the beginning of the year 56.85 285.73 Cash and Cash equivalents at the end of the year 30.31 56.85 Notes referred to above form part of Balance Sheet For and on behalf of the Board Bacil Pharma Limited Ms Chaitali Kalpataru Shah Director & CFO DIN : 11167778 Place : Mumbai Date: 14/10/2026
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INDIA CHARTERED ACCOUNTANTS LIMITED REVIEW REPORT ON UNAUDITED STANDALONE QUARTERLY AND HALF YEARLY FINANCIALS RESULTS OF BACIL PHARMA LIMITED PURSUANT TO THE REGULATION 33 OF THE SEBL (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS;2015. To the Board of Directors of BACIL PHARMA LIMITED We have accompanying statement of unaudited financial results of BACIL PHARMA LIMITED (the “Company”) for the Quarter and half year ended 30t September, 2026 (the “Statement”) on Standalone basis attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “listing Regulations”). 1) We have reviewed the accompanying statement of unaudited financial results of BACIL PHARMA LIMITED (the “Company”) for the Quarter ended and half year ended September 30, 2026 (the “Statement”) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “listing Regulations”). 2) Company’s Board of Directors responsibility of the Company’s Management and Approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting standard 34, (Ind AS 34) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act,2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in india. 35, 4th Floor, Shree Krishn SARANG SHIVAJIRAO CHAVAN nsananG CHavAN AND ASSOCIATES chavansarangl@gmail.com
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I SARANG SHIVAJIRAO CHAVAN i SARANE CHAVER AND ASSOCIATES +91 9974 62 3154 chavansarangl@gmail.com INDIA CcHARTERED ACCOUNTANTS 3) We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statement is free of material misstatement. A review of the Interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with standards on auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. 4) The information and data contained in this report are based solely on the documents, explanations, and representations provided by the management of the entity. We have not independently verified the correctness or completeness of such information and records, and our verification has been limited to the extent of information made available to us during the course of our review. Other Matters We have carried out the limited review of the financial results of the Company for the quarter ended and half year ended September 30, 2026 . There is no other qualification in these regards on these financial results. FOR SARANG SHIVAJIRAO CHAVAN AND ASSOCIATES CHARTERED ACCOUNTANTS FRN: 159649W A SAR IAVAN {PROPRIETOR) M.NO.142576 UDIN: 26142576XPIAMZ5913 Date: 14/10/2026 Place: Ahmedabad 35, 4th Floor, Shree Krishna Tower, Near Navrangpura Jain Derasar, Navrangpura- 380009
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BACIL PHARMA LIMITED {CIN : LM200MHI98TPLCO43427) Unaudited Financial Results on Consolidated basis for the Quarter and Half Yearly Ended 30th September, 2026 Prepared In Compliance with the Indian Accounting Standards (IND AS) Qin Lakhs) Quarter Ended Half Year Ended Vear ended Iy Particulars 300936 | so0ea2 | Seos0rs | seosams | siovane (Unaudited) (Unaudited) (Unaudited) (Unaudited) Audited 1 [Revenue from operations Oher income 9.15) 391 18.09) 10574 1352 [Total revenne 918 891 1809 10574 152 2 [Expenses Cost of material consumed ] ] ] il ] [Purchases of Stock in frade ] ] ] il ] [Employee benefits expense 0.7 072 L4 358 489 [Finance Cost 624 , 54 A ] [Depreciation and amortization expense ] ] ] il ] Other expenses 521 155 676 1056} 1961 Total expenses 117 27 e 1451 2450 [Profit/ (Loss) from ordinary activifes before tax 99 6] 36 S1.20) 5901 3 |Tax expense: (Current tax - - - - . Deferred tax 43 825 12.45) 2295| s653) 4 [Brofiti(Los9) from ordinary activites afer tax 2 @) G 8.3 15555 5 |Other Comprehensive Income (OCI) Item that will not be reclassified to profit or loss | Gain/(Loss) on recognised on fair valuation of Financial Assets 16.27) 3173 1801 6.69] @17.43)| Income tax relting to these items - - - 08 - | Total Other Comprehensive Income (OCD) 16.27 3173 4801 587 (217.43)] |Profit/(Loss) for the Period 9.06 3042 3918 7412 (61.88) [Paid up Equity Share Capital (Face Value of Rs. 10 each) 139703 1397.03 1397.03 1397.03 1397.03 6 |Earning Per Share (EPS) (Not annualised) (1) Basic 0.06) 0.28) 0.53] 111 | Diluted 0.06] 0.25] 053] 111 See notes accompanying to the Financial statements Notes: | e foresaid unausied firancia resuts have been reviewed an recommended by Audit Comittee and approved by the Board of Direcors t thek meeting held on 14102026 [T Sttuton Auctors of the Company have caed out 3 Limited Rewew” of the sbove fe5uTs 35 pr feguRtInS 33 of SEB (LEtIng Obigations and DIsosures Requirements) Regulations, 2015 3 The figures for the Quarter / half Year ended 30th September, 2026 are in compliance with the Indian Accounting Standards(Ind AS) notified by the Ministry of| corporate Afais. [The Financil resuts have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 - Interim 4 |Financia reporting, notifiec under section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015, as amended from time tol time, and other accounting priciples senerally accepted in India 5 [ The format for above results as prescribed in SEBI's circular CIR/CFD/CMD/15/2015 dated Nov 30, 2015 has been modified to comply with the requirements of SEBI's| ircular cated July 5, 2016, Ind AS and Schedule Il [Division ] to the Companies Act, 2013 applicable to companies that are required o comply with Ind A5 6 [The Company has only one reportable primary pharmaceutical business segment as per IND A5 108 7 [Fieures for the previous period have been regrouped, reciassified and restated wherever necassary to make them comparable with the current period'sfgures As per our report of even date attached. For Bacil Phamma Limited Ms Chaitali Kalpataru Shah Director & CFO DIN: 11167778 Place : Mumbai Date : 14-10-2026
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BACIL PHARMA LIMITED CIN :L24200MH1987PLC043427 Regd. Off.: G2 & G3, Samarpan Complex, Next to Mirador Hotel, Chakala, Andheri East, Mumbai 400099 Email: bacilpha@yahoo.com Consolidated Balance Sheet as at 30th September,2026 (Rupees in Lacs) As at 30th As at 31st Particul Note No. articulars Ot N0 | September,2026 | March,2026 1. ASSETS 1 Non-current assets Property Plant and Equipment 3 0.00 0.00 Assets Classified as held for sale Property Plant and Equipments 0.00 0.00 Financial Assets (a) Investments a4 2235 2424 (b) Loans 5 104.77 78.10 Deferred tax assets (net) 6 49.41 61.89 2 Current assets Financial Assets (a) Investments - (b) Trade receivables 110.89 118.00 (c) Cash and cash equivalents 7 97.41 56.85 Other current assets 8 483.80 0.45 Total 3081.30 2739.26 Il. EQUITY AND LIABILITIES 1 Equity Equity Share capital 9 1398.12 1397.02 Other Equity 10 1123.95 1084.24 2 Non-current liabilities Financial Liabilities Deferred tax liabilities 3 Current liabilities Financial Liabilities (a) Borrowings 11 552.24 0.00 (b) Trade Payables 12 Total outstanding due of (A) Micro enterprises and small enterprises (B) Creditors other than micro enterprises and 6.99 1.97 small enterprises
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( c) Other Financial Liabilities 0.00 18.00 Other current liabilities 13 0.00 0.00 Provisions 14 0.00 238.06 Total 3081.30 2739.26 Summary of Significant Accounting Policies See Other notes to Accounts Notes referred to above form part of Balance Sheet For and on behalf of the Board| BACIL PHARMA LIMITED Ms Chaitali Kalpataru Shah Director & CFO DIN : 11167778 Place : Mumbai Date: 14/10/2026
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BACIL PHARMA LIMITED CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 30th Sep, 2026 (Amount in LAKH) . Year ended Year ended Particulars 30.09.2026 31.03.2026 A. CASH FLOW FROM OPERATING ACTIVITIES Net (Loss) /profit before tax 3.65 99.02 Adjustments for Depreciation 0 0 Loss on sale of Fixed Asset 0 0 Increase in DTA [ -56.53 Interest & Dividend Income [ [ Operating profit before working capital changes 3.65 42.49 (Working Capital adjustments :- Increase/(Decrease) in Trade and Other Payables 5.03 1.55 Increase/(Decrease) in Borrowings 552.24 -11.22 Increase/(Decrease) in Provisions -238.06 238.06 Increase/(Decrease) in Other Financial Liabilities -18.00 14.1 Increase/(Decrease) in Other Current Liabilities 0.00 -0.09 (Increase)/Decrease in Trade Receivable 7.11 -118.00 (Increase)/Decrease in Deferred tax assets 12.48 0.00 (Increase)/Decrease in Other Current Assets -483.35 457 Cash generated from /(used in) operations -158.90 17146 Direct taxes paid (Net of Refunds) Net cash (used in)/ from generated from operating activities -158.90 171.46 B. CASH FLOW FROM INVESTING ACTIVITIES Purchase of Property, Plant & Equipment 0 0 Proceeds Purchase/Sale of Investments o o Interest & Dividend Income [ [ (Increase)/Decrease in Investment 189 -288.31 (Increase)/Decrease in loans -26.67 -50.15 Net cash (used in)/ from generated from investing activities 162.28 -338.47 C. CASH FLOW FROM FINANCING ACTIVITIES Increase/(Decrease) of Unsecured Loan (1] (1] Proceeds from Preferential Allotment of Shares 0 0 Increase/(Decrease) of other equity 37.18 -61.88 Net cash (used in)/ from generated from financing activities 37.18 -61.88
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D. Net Increase/Decrease in cash and cash equivalents (A+B+C) 40.56 -228.88 Cash and Cash equivalents at the beginning of the year 56.85 285.73 Cash and Cash equivalents at the end of the year 97.41 56.85 Notes referred to above form part of Balance Sheet For and on behalf of the Board Bacil Pharma Limited Ms Chaitali Kalpataru Shah Director & CFO DIN : 11167778 Place : Mumbai Date: 14/10/2026
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INDIA e ——— CA SARANG SHIVAJIRAO CHAVAN BRI S i *\ AND ASSOCIATES chavansarangl@gmail.com CHARTERED ACCOUNTANTS LIMITED REVIEW REPORT ON UNAUDITED CONSOLIDATED QUARTERLY AND HALF YEARLY FINANCIALS RESULTS OF BACIL PHARMA LIMITED PURSUANT TO THE REGULATION 33 OF THE SEBI (LISTING OBLIGATIONS AND DISCLOSURE REQUIREMENTS) REGULATIONS,2015. To the Board of Directors of BACIL PHARMA LIMITED We have accompanying statement of unaudited financial results of BACIL PHARMA LIMITED (the “Company”) for the Quarter and half year ended 30" September, 2026 (the “Statement”) on Consolidated basis attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “listing Regulations”). 1) We have reviewed the accompanying statement of unaudited financial results of BACIL PHARMA LIMITED (the “Company”) for the Quarter ended and half year ended September 30, 2026 (the “Statement”) attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “listing Regulations”). 2) Company’s Board of Directors responsibility of the Company’s Management and Approved by the Company’s Board of Directors, has been prepared in accordance - with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) “Interim Financial Reporting” prescribed under Section 133 of the Companies Act,2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in india . ain Derasar, Navrangpura- 380009
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@ SARANG SHIVAJIRAD CHAVAN .ND.‘A( AND ASSOCIATES " , CHARTERED ACCOUNTANTS A srAng 1 gmall.com 3) We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, “Review of Interim Financial Information Performed by the Independent Auditor of the Entity” issued by the institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statement is free of material misstatement. A review of the Interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with standards on auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. 4) The information and data contained in this report are based solely on the documents, explanations, and representations provided by the management of the entity. We have not independently verified the correctness or completeness of such information and records, and our verification has been limited to the extent of information made available to us during the course of our review. Other Matters We have carried out the limited review of the financial results of the Company for the quarter ended and half year ended September 30, 2026. There is no other qualification in these regards on these financial results. FOR SARANG SHIVAJIRAO CHAVAN AND ASSOCIATES CHARTERED ACCOUNTANTS (PROPRIETOR) M.NO.142576 UDIN: 26142576ZJCTBK1918 Date: 14/10/2026 Place: Ahmedabad 35, 4th Floor, Shree Krishna Tower, Near Navrangpura Jain Derasar, Na