Key Financial Results (₹ in Lakhs)

Quarter Ended September 30, 2026 (Un-audited)

  • Interest Income: ₹481.33
  • Wind Power Sale: ₹12.79
  • Total Revenue from Operations: ₹494.12
  • Other Income: ₹3.17
  • Total Income: ₹497.29
  • Finance Costs: ₹45.01
  • Employee Benefits Expenses: ₹15.17
  • Depreciation, amortization and impairment: ₹0.37
  • Other expenses: ₹21.90
  • Total Expenses: ₹82.45
  • Profit before exceptional items and tax: ₹414.84
  • Exceptional items: ₹0.00
  • Profit before tax: ₹414.84
  • Tax Expenses: ₹131.57 (Current Tax: ₹131.00, Deferred Tax: ₹0.57)
  • Profit for the period from continuing operations: ₹283.27
  • Other Comprehensive Income: ₹(23.93)
  • Total Comprehensive Income for the period: ₹259.34
  • Earnings per equity share (Basic and Diluted): ₹3.78

Half-Year Ended September 30, 2026 (Un-audited)

  • Interest Income: ₹936.74
  • Wind Power Sale: ₹20.22
  • Total Revenue from Operations: ₹956.96
  • Other Income: ₹63.00
  • Total Income: ₹1,019.96
  • Finance Costs: ₹88.36
  • Employee Benefits Expenses: ₹31.07
  • Depreciation, amortization and impairment: ₹0.78
  • Other expenses: ₹60.20
  • Total Expenses: ₹180.41
  • Profit before exceptional items and tax: ₹839.55
  • Exceptional items: ₹119.69
  • Profit before tax: ₹719.86
  • Tax Expenses: ₹173.58 (Current Tax: ₹173.00, Deferred Tax: ₹0.58)
  • Profit for the period from continuing operations: ₹546.28
  • Other Comprehensive Income: ₹28.18
  • Total Comprehensive Income for the period: ₹574.46
  • Earnings per equity share (Basic and Diluted): ₹7.28

Comparative Figures

Quarter Ended June 30, 2026 (Un-audited)

  • Profit for the period: ₹263.01 lakh
  • EPS: ₹3.51

Quarter Ended September 30, 2025 (Un-audited)

  • Profit for the period: ₹119.71 lakh
  • EPS: ₹1.60

Half-Year Ended September 30, 2025 (Un-audited)

  • Profit for the period: ₹557.51 lakh
  • EPS: ₹7.43

Balance Sheet as at September 30, 2026 (₹ in Lakhs)

Assets

  • Cash and Cash Equivalents: ₹322.16
  • Trade Receivables: ₹9.22
  • Loans: ₹9,640.98
  • Investments: ₹1,185.42
  • Other financial assets: ₹69.49
  • Property, Plant and Equipment: ₹24.44
  • Current tax assets (Net): ₹3.46
  • Other non-financial assets: ₹42.32
  • Total Assets: ₹11,297.49

Liabilities and Equity

  • Borrowings (Other than Debt Securities): ₹1,493.47
  • Other financial liabilities: ₹15.23
  • Deferred tax liabilities (Net): ₹69.24
  • Current tax liabilities (Net): ₹0.00
  • Provisions: ₹4.27
  • Other non-financial liabilities: ₹6.28
  • Equity Share Capital: ₹750.00
  • Other Equity: ₹8,959.00
  • Total Liabilities and Equity: ₹11,297.49

Cash Flow Statement (Half-Year Ended September 30, 2026)

  • Net Cash Inflow from Operating Activities: ₹30.77 lakh
  • Net Cash Inflow from Investing Activities: ₹1.81 lakh
  • Net Cash Inflow/(outflow) from Financing Activities: ₹0.00
  • Net Increase in Cash & Cash Equivalents: ₹32.58 lakh
  • Cash and cash equivalents at beginning of year: ₹289.58 lakh
  • Closing balance of cash and cash equivalents: ₹322.16 lakh

Segment Information (₹ in Lakhs)

Quarter Ended September 30, 2026

  • Segment A - Income from Finance: ₹481.33
  • Segment B - Income from Wind energy Generation: ₹12.79
  • Unallocated: ₹3.17

Half-Year Ended September 30, 2026

  • Segment A - Income from Finance: ₹936.74
  • Segment B - Income from Wind energy Generation: ₹20.22
  • Unallocated: ₹63.00

Approval and Compliance Details

  • Board Meeting Date: September 30, 2026 (4:00 p.m. to 6:00 p.m.)
  • Audit Committee Approval: October 26, 2026
  • Statutory Auditor: Mahendra Badjatya & Co.
  • Limited Review Report: Provided by auditors with no material misstatements identified
  • CEO & CFO Certificate: Submitted by Sanjeev Sharma (Whole-Time Director) and Manish Chandan (CFO) confirming compliance with SEBI LODR Regulations
  • Regulatory Reference: Regulation 33 of SEBI (LODR) Regulations, 2015
  • Accounting Standards: Prepared in accordance with Ind AS 34

Additional Information

  • Number of equity shares: 75 lakh shares outstanding throughout all periods
  • Reserves excluding revaluation Reserves: ₹8,386.85 lakh as at September 30, 2026
  • Company segments: Finance and windmill operations
  • Previous period figures: Regrouped/rearranged to confirm to current year presentation