Board Meeting Details

The Board of Directors meeting was held on 13th November 2026, commencing at 6:00 PM and concluding at 8:15 PM. The board considered and approved the unaudited financial results for the quarter/half year ended 30th September 2026 and the limited review report.

Financial Results Overview (Quarterly Comparison)

Revenue Performance

  • Q2 FY27 (30.09.2026): Total Revenue from Operations: ₹171.45 lakh
  • Interest Income: ₹171.45 lakh
  • Other Income: Nil
  • Q1 FY27 (30.06.2026): Total Revenue from Operations: ₹427.35 lakh
  • Q2 FY26 (30.09.2025): Total Revenue from Operations: ₹362.10 lakh

Expense Breakdown (Q2 FY27)

  • Finance Costs: ₹280.00 lakh
  • Employee Benefit Expenses: ₹12.23 lakh
  • Depreciation and amortisation: ₹0.14 lakh
  • Other Expenses: ₹14.04 lakh
  • Statutory Provision on Loan Assets: ₹470.23 lakh
  • Total Expenses: ₹468.63 lakh

Profit/Loss Statement

  • Q2 FY27: Loss before tax: ₹(207.18) lakh
  • Q1 FY27: Profit before tax: ₹334.36 lakh
  • Q2 FY26: Profit before tax: ₹331.97 lakh

Tax Expense

  • Current Year Tax: ₹84.16 lakh (Q1 FY27), ₹93.80 lakh (Q2 FY26)
  • Deferred Tax: Nil across all periods

Net Profit/(Loss)

  • Q2 FY27: Net Loss: ₹(207.18) lakh
  • Q1 FY27: Net Profit: ₹250.20 lakh
  • Q2 FY26: Net Profit: ₹238.17 lakh

Earnings Per Share (Face value ₹10 each)

  • Q2 FY27: Basic & Diluted: ₹(11.91)
  • Q1 FY27: Basic & Diluted: ₹16.11
  • Q2 FY26: Basic & Diluted: ₹15.33

Half-Yearly Financial Performance (Six Months Ended 30.09.2026)

  • Total Income: ₹598.80 lakh (FY27) vs ₹833.03 lakh (FY26)
  • Profit before tax: ₹37.18 lakh (FY27) vs ₹731.12 lakh (FY26)
  • Net Profit: ₹37.18 lakh (FY27) vs ₹547.10 lakh (FY26)

Balance Sheet Position (Standalone as of 30.09.2026)

Assets

  • Cash and cash equivalents: ₹2,084.30 lakh
  • Other Receivables: ₹128.80 lakh
  • Loans: ₹11,770.00 lakh
  • Other Financial assets: ₹3.80 lakh
  • Property, Plant and Equipment: ₹1.89 lakh
  • Other Intangible assets: ₹0.09 lakh
  • Total Assets: ₹13,988.88 lakh

Liabilities and Equity

  • Borrowings (Other than Debt Securities): ₹5,057.11 lakh
  • Other financial liabilities: ₹269.28 lakh
  • Current tax liabilities: Nil
  • Provisions: ₹234.57 lakh
  • Other non-financial liabilities: ₹36.58 lakh
  • Equity Share capital: ₹1,553.73 lakh
  • Other Equity: ₹6,833.21 lakh
  • Total Liabilities and Equity: ₹13,988.88 lakh

Cash Flow Statement (Six Months Ended 30.09.2026)

  • Net cash used in Operating Activities: ₹(117.63) lakh
  • Net cash used in Investing Activities: ₹(0.33) lakh
  • Net cash used in Financing Activities: ₹(34.81) lakh
  • Net decrease in Cash: ₹(152.77) lakh
  • Cash equivalents at beginning: ₹2,237.08 lakh
  • Cash equivalents at end: ₹2,084.30 lakh

Regulatory and Compliance Information

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors on 13th November 2026
  • The results have been subjected to limited review by the statutory auditors, Venkat and Rangaa LLP
  • The company deals only with Financing Activities (NBFC)
  • Results are available on BSE website (www.bseindia.com)

Auditor's Limited Review Report

  • Venkat and Rangaa LLP conducted review under SRE 2410
  • No material misstatement found in the financial results
  • Prepared in accordance with Ind AS 34 and SEBI regulations
  • Review report dated 13th November 2026

Board Resolution

Extract of resolution passed by Board of Directors on 13th November 2026 authorizing approval of unaudited financial results and authorizing Ms. Bhavika M Jain to sign on behalf of the Board.