Key Financial Results (Amount in ₹ lakhs)

Quarterly Performance (Unaudited)

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹25.26
  • Other Income: ₹1,042.52
  • Total Revenue: ₹1,067.78
  • Total Expenses: ₹29.64
  • Profit Before Tax: ₹1,038.14
  • Tax Expenses: ₹0.00
  • Net Profit for the Period: ₹1,038.14
  • Basic & Diluted EPS from Continuing Operations: ₹25.77

Quarter Ended June 30, 2026 (Q1 FY27):

  • Revenue from Operations: ₹0.00
  • Other Income: ₹486.72
  • Total Revenue: ₹486.72
  • Total Expenses: ₹20.53
  • Profit Before Tax: ₹466.19
  • Tax Expenses: ₹38.30 (Current Tax)
  • Net Profit for the Period: ₹427.89
  • Basic & Diluted EPS from Continuing Operations: ₹10.62

Quarter Ended September 30, 2025 (Q2 FY26):

  • Revenue from Operations: ₹37.72
  • Other Income: ₹0.00
  • Total Revenue: ₹37.72
  • Total Expenses: ₹109.82
  • Profit/(Loss) Before Tax: (₹72.10)
  • Tax Expenses: ₹0.00
  • Net Profit/(Loss) for the Period: (₹72.10)
  • Basic & Diluted EPS from Continuing Operations: (₹1.79)

Half-Yearly Performance (Unaudited)

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹25.25
  • Other Income: ₹1,529.24
  • Total Revenue: ₹1,554.50
  • Total Expenses: ₹50.17
  • Profit Before Tax: ₹1,504.33
  • Tax Expenses: ₹38.30 (Current Tax)
  • Net Profit for the Period: ₹1,466.03
  • Basic & Diluted EPS from Continuing Operations: ₹36.39

Half Year Ended September 30, 2025 (H1 FY26):

  • Revenue from Operations: ₹43.24
  • Other Income: ₹0.00
  • Total Revenue: ₹43.24
  • Total Expenses: ₹157.39
  • Profit/(Loss) Before Tax: (₹114.15)
  • Tax Expenses: ₹0.00
  • Net Profit/(Loss) for the Period: (₹114.15)
  • Basic & Diluted EPS from Continuing Operations: (₹2.83)

Full Year Comparison (Audited)

Year Ended March 31, 2026 (FY26):

  • Revenue from Operations: ₹87.28
  • Other Income: ₹362.78
  • Total Revenue: ₹450.06
  • Total Expenses: ₹303.36
  • Profit Before Tax: ₹146.70
  • Tax Expenses: ₹1.08 (comprising Short Provision of Income Tax: (₹2.28) and Deferred Tax: ₹3.36)
  • Net Profit for the Period: ₹145.62
  • Basic & Diluted EPS from Continuing Operations: ₹3.61

Statement of Assets and Liabilities (As at September 30, 2026)

Assets (₹ in lakhs)

  • Total Assets: ₹27,684.50 (Unaudited) vs ₹12,321.90 (Audited as of March 31, 2026)
  • Non-Current Assets: ₹84.10 (Property, Plant and Equipment), ₹144,863.00 (Investments)
  • Current Assets: ₹28,144.00 (Inventories), ₹64.07 (Cash & Cash Equivalents), ₹110,535.00 (Loans & Advances), ₹22.50 (Other Financial Assets)

Equity and Liabilities (₹ in lakhs)

  • Equity Share Capital: ₹402.86
  • Other Equity: ₹224,185.00 (Unaudited) vs ₹73,752.00 (Audited)
  • Non-Current Liabilities: ₹88.33 (Borrowings), ₹21.91 (Deferred Tax Liabilities)
  • Current Liabilities: ₹12.66 (Trade Payables to creditors other than micro/small enterprises)

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

  • Net Cash from Operating Activities: ₹1,222.67 (inflow)
  • Net Cash used in Investing Activities: Not clearly quantifiable from provided data
  • Net Cash from Financing Activities: Not clearly quantifiable from provided data

Notes to Financial Results

1. The results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on November 06, 2026.

2. The Statutory Auditors, Rajesh J Shah & Associates, Chartered Accountants (FRN: 108407W), carried out a limited review and issued an unqualified opinion.

3. The figures for the previous period/year have been regrouped/reclassified where necessary.

4. The statement is prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS).

5. The disclosure is made as per Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015.

6. The company operates in a single segment.