Summary of Key Information:
- Reporting Period: Quarter and Half Year ended September 30, 2026
- Nature of Filing / Announcement: Outcome of Board Meeting approving unaudited financial results and other corporate actions
Date of Board Meeting / Approval: October 15, 2026
Audit Opinion: Unmodified report with emphasis of matter on income tax demand for both consolidated and standalone financial results.
Auditor’s Comment: Emphasis on income tax demand of ₹33.02 crore arising from search conducted in January 2025; company has filed appeal and is confident of favorable order.
Key Financial Highlights [₹ in lakhs]:
Standalone Results:
- Revenue from Operations: Q2 FY27: ₹8,641.71, H1 FY27: ₹17,474.63; H1 FY26: ₹15,485.88, indicating increase.
- Total Income: Q2 FY27: ₹8,642.01, H1 FY27: ₹17,475.94; H1 FY26: ₹15,498.33.
- Net Profit: Q2 FY27: ₹702.10, down from ₹943.56 in Q2 FY26; H1 FY27: ₹1,851.80, down from ₹2,096.01 in H1 FY26.
- EPS: Basic EPS Q2 FY27: ₹1.54, Diluted: ₹1.53; H1 FY27 Basic: ₹4.05, Diluted: ₹4.05.
- Other Equity: As at September 30, 2026: ₹1,08,997.32 lakhs; March 31, 2026: ₹61,871.40 lakhs.
- Cash and Cash Equivalents: As at September 30, 2026: ₹908.84 lakhs; March 31, 2026: ₹3,698.60 lakhs.
- Debt: Borrowings (other than debt securities) ₹21,373.07 lakhs; Debt securities ₹10,834.05 lakhs; total debt ₹32,207.12 lakhs.
Consolidated Results:
- Net Profit After Tax (PAT): H1 FY27: ₹1,862.90 lakhs.
- EPS: Basic EPS H1 FY27: ₹4.08, Diluted: ₹4.07.
- Other Equity: As at September 30, 2026: ₹1,08,934.13 lakhs; March 31, 2026: ₹61,796.94 lakhs.
- Cash and Cash Equivalents: As at September 30, 2026: ₹937.11 lakhs; March 31, 2026: ₹3,727.20 lakhs.
- Debt: Borrowings ₹21,373.06 lakhs; Debt securities ₹10,834.05 lakhs; total debt ₹32,207.11 lakhs.
Segment-wise Performance: Not specified as the group is engaged only in stock broking and distribution of financial products, with no separate reportable segments per Ind AS 108.
Corporate Actions:
- Dividend: Not declared.
- Rights Issue: Completed rights issue of 1,56,27,419 equity shares at ₹300 per share (including premium of ₹290), aggregating ₹468.82 crore; paid-up equity share capital increased from ₹31.25 crore to ₹46.88 crore.
- Acquisition: Approved acquisition of 100% paid-up share capital of Giskard Datatech Private Limited; during Q2, acquired 19.76% stake (1,339 equity shares and 33,379 preference shares) for cash consideration of ₹0.95 crore.
- Establishment of SBU: Approved establishment of 5paisa Capital Limited (IFSC Branch) as a Strategic Business Unit at IFSC, GIFT City, for broker-dealer activities, subject to regulatory approvals.
Regulatory Disclosures:
- Income Tax Demand: Received assessment order dated May 5, 2026, for block period April 1, 2018 to February 3, 2025, demanding ₹33.02 crore; appeal filed with CIT(A).
- Auditors: V. Sankar Aiyar & Co. issued unmodified review reports with emphasis on tax matter.
Other Significant Information:
- Subsidiaries: 4 wholly owned subsidiaries: 5paisa P2P Limited, 5paisa Corporate Services Ltd, 5paisa Trading Limited, 5paisa International Securities (IFSC) Limited.
- Preferential Issue: Board approved preferential issue of 20,50,588 equity shares for acquisition of Giskard shares.
- Cash Flow: Net decrease in cash and cash equivalents for H1 FY27: standalone (₹2,789.76 lakhs), consolidated (₹2,790.12 lakhs).