Board Meeting Details

The Board of Directors meeting was held on Thursday, November 12, 2026, commencing at 04:00 PM and concluding at 8:30 PM. The board considered and approved the Standalone and Consolidated Unaudited Financial Results along with Limited Review Report for the quarter ended September 30, 2026.

Standalone Financial Performance (Quarter Ended September 30, 2026)

  • Revenue from operations: ₹36.31 lakh
  • Other Income: ₹36.31 lakh
  • Total Revenue: ₹36.31 lakh
  • Total Expenses: ₹19.42 lakh
  • Profit before tax: ₹16.89 lakh
  • Tax Expenses: ₹0.00 lakh
  • Profit for the period: ₹16.89 lakh
  • Earnings per share (Basic & Diluted): ₹0.01

Standalone Financial Performance (Half Year Ended September 30, 2026)

  • Revenue from operations: ₹61.36 lakh
  • Other Income: ₹61.36 lakh
  • Total Revenue: ₹61.36 lakh
  • Total Expenses: ₹30.16 lakh
  • Profit before tax: ₹31.20 lakh
  • Tax Expenses: ₹0.00 lakh
  • Profit for the period: ₹31.20 lakh
  • Earnings per share (Basic & Diluted): ₹0.02

Standalone Balance Sheet (As at September 30, 2026)

  • Total Assets: ₹1,668.92 lakh
  • Non-current assets: ₹1,644.94 lakh (including Investments ₹1,643.98 lakh)
  • Current assets: ₹23.98 lakh (including Cash ₹6.54 lakh)
  • Equity: ₹1,650.58 lakh
  • Current liabilities: ₹18.34 lakh

Consolidated Financial Performance (Quarter Ended September 30, 2026)

  • Revenue from operations: ₹2,570.18 lakh
  • Other Income: ₹37.56 lakh
  • Total Revenue: ₹2,607.72 lakh
  • Total Expenses: ₹2,306.04 lakh
  • Profit before tax: ₹304.52 lakh
  • Tax Expenses: ₹35.93 lakh
  • Profit for the period: ₹268.60 lakh
  • Earnings per share (Basic & Diluted): ₹0.10

Consolidated Financial Performance (Half Year Ended September 30, 2026)

  • Revenue from operations: ₹4,851.98 lakh
  • Other Income: ₹63.04 lakh
  • Total Revenue: ₹4,915.02 lakh
  • Total Expenses: ₹4,342.38 lakh
  • Profit before tax: ₹577.36 lakh
  • Tax Expenses: ₹84.42 lakh
  • Profit for the period: ₹492.94 lakh
  • Earnings per share (Basic & Diluted): ₹0.19

Consolidated Entities Included

The consolidated results include:

  • Subsidiaries: Salamath Import and Exports Private Limited, Prudential Management Service Private Limited, SKY International Trading W.L.L
  • Associate: SAIA Educational Support Service W.L.L

Key Notes to Accounts

  • The company carries a Deferred Tax Asset of ₹9.53 lakh (standalone) and ₹30.19 lakh (consolidated)
  • Segment reporting is not applicable as per Ind AS 108
  • The company has assessed the impact of new Labour Codes and expects no material financial impact
  • Figures for previous periods have been regrouped/reclassified for comparability

Capital Structure

  • Paid-up equity share capital: ₹1,576.07 lakh
  • Face value per share: ₹10.00
  • Number of equity shares: 157,606,500