Financial Results Overview
Quarter Ended 30th September 2026 (Q2 FY2026):
- Total Revenue from Operations: ₹95.03 lakh
- Total Income: ₹95.03 lakh
- Profit before Tax: ₹36.97 lakh
- Tax Expenses: ₹9.18 lakh (Current: ₹10.93 lakh, Deferred: ₹(1.75) lakh)
- Profit for the Period: ₹27.79 lakh
- Other Comprehensive Income: ₹(14.71) lakh
- Total Comprehensive Income: ₹13.08 lakh
- Basic and Diluted EPS: ₹0.01
Six Months Ended 30th September 2026 (H1 FY2026):
- Total Revenue from Operations: ₹257.38 lakh
- Total Income: ₹257.38 lakh
- Profit before Tax: ₹111.16 lakh
- Tax Expenses: ₹28.00 lakh (Current: ₹30.99 lakh, Deferred: ₹(2.99) lakh)
- Profit for the Period: ₹83.16 lakh
- Other Comprehensive Income: ₹5.45 lakh
- Total Comprehensive Income: ₹88.61 lakh
- Basic and Diluted EPS: ₹0.03
Comparative Performance
Quarterly Comparison (Q2 FY2026 vs Q2 FY2025):
- Revenue from Operations: ₹95.03 lakh (FY2026) vs ₹81.90 lakh (FY2025)
- Profit before Tax: ₹36.97 lakh (FY2026) vs ₹37.55 lakh (FY2025)
- Profit for the Period: ₹27.79 lakh (FY2026) vs ₹28.09 lakh (FY2025)
Half-Yearly Comparison (H1 FY2026 vs H1 FY2025):
- Revenue from Operations: ₹257.38 lakh (FY2026) vs ₹175.00 lakh (FY2025)
- Profit before Tax: ₹111.16 lakh (FY2026) vs ₹102.21 lakh (FY2025)
- Profit for the Period: ₹83.16 lakh (FY2026) vs ₹76.48 lakh (FY2025)
Revenue Breakdown
Quarter Ended 30th September 2026:
- Interest Income: ₹95.03 lakh
- Dividend Income: ₹0.00
- Commission Received: ₹0.00
- Other Income: ₹0.00
Six Months Ended 30th September 2026:
- Interest Income: ₹257.37 lakh
- Dividend Income: ₹0.01 lakh
Expense Breakdown
Quarter Ended 30th September 2026:
- Employee Benefits Expenses: ₹1.75 lakh
- Expected Credit Loss: ₹(5.57) lakh (reversal)
- Other Expenses: ₹61.88 lakh
- Total Expenses: ₹58.06 lakh
Balance Sheet Position (as at 30th September 2026)
Financial Assets:
- Cash & Cash Equivalents: ₹8.86 lakh
- Trade Receivables: ₹0.64 lakh
- Loans & Advances: ₹508.64 lakh
- Investments: ₹266.22 lakh
- Other Financial Assets: ₹20.83 lakh
- Total Financial Assets: ₹540.29 lakh
Non-Financial Assets:
- Current Tax Assets: ₹35.43 lakh
- Deferred Tax Assets: ₹106.22 lakh
- Property, Plant & Equipment: ₹0.03 lakh
- Other Non-Financial Assets: ₹6.84 lakh
- Total Non-Financial Assets: ₹148.52 lakh
- Total Assets: ₹555.14 lakh
Liabilities:
- Other Financial Liabilities: ₹226.68 lakh
- Current Tax Liabilities: ₹7.42 lakh
- Contingent Provisions: ₹6.59 lakh
- Other Non-Financial Liabilities: ₹18.59 lakh
- Total Liabilities: ₹236.61 lakh
Equity:
- Equity Share Capital: ₹318.13 lakh
- Other Equity: ₹4.00 lakh
- Total Equity: ₹318.53 lakh
Cash Flow Statement (Six Months Ended 30th September 2026)
- Net Cash from Operating Activities: ₹(15.61) lakh
- Net Cash from Investing Activities: ₹0.00
- Net Cash from Financing Activities: ₹0.00
- Net Decrease in Cash: ₹(15.61) lakh
- Opening Cash Balance: ₹24.47 lakh
- Closing Cash Balance: ₹8.86 lakh
Auditor's Emphasis of Matter
The auditors, M/s Maheshwari & Co., highlighted two key matters in their limited review report:
1. Balances in Trade Receivable, Loans and advances, and Other Financial Liabilities are subject to confirmation/reconciliation.
2. Interest income was not recognized on outstanding Loans and advances given to various parties amounting to ₹655.50 lakh (₹6.55 crore) due to absence of sufficient documentation to crystallize the interest rate.
The auditors concluded that their review does not provide assurance that they would become aware of all significant matters that might be identified in an audit.
Additional Information
- The financial results were reviewed by the Audit Committee and approved by the Board of Directors
- Prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)
- The company operates in a single business segment: "Finance & Investments"
- Figures for previous periods have been re-stated/re-classified wherever necessary
- Paid-up Equity Share Capital: ₹318.13 lakh with face value of ₹1.00 per share