Financial Performance Summary
Standalone Results (₹ in lakhs)
Quarter Ended September 30, 2026:
- Total Revenue from Operations: ₹187
- Other Income: ₹2
- Total Income: ₹189
- Profit Before Tax: ₹141
- Tax Expense: ₹35 (Current Tax: ₹35, Deferred Tax: ₹0)
- Profit for the Period: ₹106
- Other Comprehensive Income: ₹1,654 (net of tax)
- Total Comprehensive Income: ₹1,760
Half Year Ended September 30, 2026:
- Total Revenue from Operations: ₹292
- Other Income: ₹2
- Total Income: ₹294
- Profit Before Tax: ₹203
- Tax Expense: ₹51 (Current Tax: ₹51, Deferred Tax: ₹0)
- Profit for the Period: ₹152
- Other Comprehensive Income: ₹3,878 (net of tax)
- Total Comprehensive Income: ₹4,030
Consolidated Results (₹ in lakhs)
Quarter Ended September 30, 2026:
- Total Revenue from Operations: ₹187
- Other Income: ₹2
- Total Income: ₹189
- Profit Before Tax: ₹141
- Tax Expense: ₹35 (Current Tax: ₹35, Deferred Tax: ₹0)
- Profit for the Period: ₹106
- Other Comprehensive Income: ₹1,654 (net of tax)
- Total Comprehensive Income: ₹1,760
Half Year Ended September 30, 2026:
- Total Revenue from Operations: ₹292
- Other Income: ₹2
- Total Income: ₹294
- Profit Before Tax: ₹203
- Tax Expense: ₹51 (Current Tax: ₹51, Deferred Tax: ₹0)
- Profit for the Period: ₹152
- Other Comprehensive Income: ₹3,878 (net of tax)
- Total Comprehensive Income: ₹4,030
Segment Reporting
The company operates in three segments:
Standalone Segment Performance (Q2 FY27)
- Leasing: Revenue ₹11 lakh, Results ₹14 lakh
- Investments: Revenue ₹133 lakh, Results ₹133 lakh
- Services: Revenue ₹37 lakh, Results ₹37 lakh
Consolidated Segment Performance (Q2 FY27)
- Leasing: Revenue ₹11 lakh, Results ₹14 lakh
- Investments: Revenue ₹133 lakh, Results ₹133 lakh
- Services: Revenue ₹37 lakh, Results ₹37 lakh
Earnings Per Share
Standalone and Consolidated:
- Basic EPS: ₹0.59 (Q2 FY27), ₹0.84 (H1 FY27)
- Diluted EPS: ₹0.59 (Q2 FY27), ₹0.84 (H1 FY27)
Face value per share: ₹2
Capital Structure
- Paid-up Equity Capital: ₹360 lakh (unchanged)
- Other Equity (Standalone): ₹14,298 lakh
- Other Equity (Consolidated): ₹4,307 lakh
Cash Flow Statement (H1 FY27)
Standalone:
- Net Cash from Operating Activities: ₹1,197 lakh
- Net Cash used in Investing Activities: ₹(1,203) lakh
- Net Cash from Financing Activities: ₹0
- Net Change in Cash: ₹(6) lakh
- Closing Cash Balance: ₹14 lakh
Consolidated:
- Net Cash from Operating Activities: ₹1,197 lakh
- Net Cash used in Investing Activities: ₹(1,203) lakh
- Net Cash from Financing Activities: ₹0
- Net Change in Cash: ₹(6) lakh
- Closing Cash Balance: ₹14 lakh
Key Notes and Disclosures
1. The results were reviewed by the Audit Committee and approved by the Board of Directors on October 24, 2026.
2. Limited review was conducted by statutory auditors J M Agrawal & Co. under Regulation 33 of SEBI Listing Regulations.
3. Financial statements prepared in accordance with Indian Accounting Standards (Ind AS).
4. Consolidated results include associate company Biodegradable Products India Limited accounted using equity method under Ind AS 28.
5. Financial results of M/s. Prime Mall Developers (associate firm of Biodegradable Products India Limited) were not available at the time of signing. Management estimates no material impact from this omission.
6. Effective April 1, 2026, the company adopted amendments to Ind AS 109 regarding derecognition of financial assets and liabilities. Comparative periods were not restated.
7. '0' figures represent amounts less than ₹50,000.
8. Previous period amounts have been regrouped where necessary to conform to current period presentation.