Financial Performance Highlights

Quarter Ended September 30, 2026 (Unaudited):

  • Revenue from operations: ₹78.76 lakh
  • Other income: ₹384.39 lakh
  • Total revenue: ₹463.15 lakh
  • Total expenses: ₹4,718.78 lakh
  • Loss before tax: ₹(87.08) lakh
  • Tax expense: ₹(15.87) lakh (Current tax: ₹5.00 lakh, Income tax of earlier year: ₹(17.00) lakh, Deferred tax: ₹(3.87) lakh)
  • Net loss from continuing operations: ₹(71.21) lakh
  • Other comprehensive income: ₹(164.58) lakh
  • Total comprehensive income for the period: ₹(235.79) lakh
  • Basic and diluted EPS: ₹(0.15)

Half Year Ended September 30, 2026 (Unaudited):

  • Revenue from operations: ₹219.90 lakh
  • Other income: ₹15,670.68 lakh
  • Total revenue: ₹15,890.58 lakh
  • Total expenses: ₹15,084.43 lakh
  • Profit before tax: ₹852.15 lakh
  • Tax expense: ₹184.73 lakh (Current tax: ₹208.00 lakh, Income tax of earlier year: ₹(23.27) lakh)
  • Net profit from continuing operations: ₹667.42 lakh
  • Other comprehensive income: ₹574.14 lakh
  • Total comprehensive income for the period: ₹1,241.56 lakh
  • Basic and diluted EPS: ₹1.43

Comparative Financial Performance

Quarter Comparison (Q2 FY27 vs Q2 FY26):

  • Revenue from operations decreased from ₹141.14 lakh to ₹78.76 lakh
  • Other income decreased from ₹11,177.74 lakh to ₹384.39 lakh
  • Net profit turned to loss of ₹(71.21) lakh from profit of ₹578.70 lakh
  • EPS decreased from ₹1.24 to ₹(0.15)

Half Year Comparison (H1 FY27 vs H1 FY26):

  • Revenue from operations decreased from ₹1,027.38 lakh to ₹219.90 lakh
  • Other income increased from ₹15,670.68 lakh to ₹15,670.68 lakh (unchanged)
  • Net profit decreased from ₹962.24 lakh to ₹667.42 lakh
  • EPS decreased from ₹2.06 to ₹1.43

Balance Sheet Position (as of September 30, 2026)

Assets:

  • Total assets: ₹13,484.06 lakh (vs ₹12,818.45 lakh as of March 31, 2026)
  • Non-current assets: ₹2,610.89 lakh (Property, plant and equipment: ₹700.37 lakh, Investments: ₹1,333.65 lakh, Other financial assets: ₹457.62 lakh, Deferred tax assets: ₹110.05 lakh)
  • Current assets: ₹10,873.17 lakh (Inventories: ₹4,838.26 lakh, Investments: ₹189.09 lakh, Trade receivables: ₹279.00 lakh, Cash & cash equivalents: ₹719.66 lakh, Other financial assets: ₹1,563.81 lakh, Other current assets: ₹1,765.31 lakh)

Equity and Liabilities:

  • Total equity: ₹9,796.11 lakh (Equity share capital: ₹4,666.00 lakh, Other equity: ₹5,130.11 lakh)
  • Non-current liabilities: ₹38.92 lakh (Financial liabilities)
  • Current liabilities: ₹3,649.03 lakh (Borrowings: ₹798.08 lakh, Trade payables: ₹3.42 lakh, Other current liabilities: ₹1,474.01 lakh, Current tax liabilities: ₹1,373.52 lakh)

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

  • Cash flow from operating activities: ₹(31.06) lakh
  • Cash flow from investing activities: ₹192.96 lakh
  • Cash flow from financing activities: ₹(46.41) lakh
  • Net increase in cash and cash equivalents: ₹115.49 lakh
  • Opening cash balance: ₹883.17 lakh
  • Closing cash balance: ₹998.66 lakh

Additional Information

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 02, 2026
  • The company operates within a single primary business segment
  • No investor complaints were received during the period ended September 30, 2026
  • Previous year's figures have been regrouped and reclassified where necessary
  • The financial statements were prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)