Key Financial Figures - Consolidated
Income Statement (Q2 FY2027):
- Revenue from operations: Rs 2,123.65 lakh
- Other income: Rs 48.36 lakh
- Total income: Rs 2,172.01 lakh
- Profit before tax: Rs 433.56 lakh
- Current tax: Rs 114.01 lakh
- Deferred tax: (Rs 4.38) lakh
- Profit for the period: Rs 323.93 lakh
- EPS (basic and diluted): Rs 0.52
Income Statement (H1 FY2027):
- Revenue from operations: Rs 3,136.02 lakh
- Other income: Rs 115.03 lakh
- Total income: Rs 3,251.05 lakh
- Profit before tax: Rs 661.61 lakh
- Current tax: Rs 166.29 lakh
- Deferred tax: (Rs 3.44) lakh
- Profit for the period: Rs 494.19 lakh
- EPS (basic and diluted): Rs 0.79
Balance Sheet (as of September 30, 2026):
- Total assets: Rs 13,377.28 lakh
- Equity share capital: Rs 3,130.56 lakh
- Other equity: Rs 2,557.30 lakh
- Non-controlling interest: Rs 1,592.26 lakh
- Non-current borrowings: Rs 4,077.25 lakh
- Current borrowings: Rs 1,027.63 lakh
Key Financial Figures - Standalone
Income Statement (Q2 FY2027):
- Revenue from operations: Rs 146.09 lakh
- Other income: Rs 7.69 lakh
- Total income: Rs 153.78 lakh
- Profit before tax: Rs 80.22 lakh
- Profit for the period: Rs 58.41 lakh
- EPS (basic and diluted): Rs 0.09
Income Statement (H1 FY2027):
- Revenue from operations: Rs 293.86 lakh
- Other income: Rs 34.15 lakh
- Total income: Rs 328.01 lakh
- Profit before tax: Rs 192.44 lakh
- Profit for the period: Rs 139.95 lakh
- EPS (basic and diluted): Rs 0.22
Segment Performance (Consolidated)
Q2 FY2027 Revenue:
- Information Technology: Rs 63.77 lakh
- Biofuels: Rs 0.00 lakh
- Investment: Rs 54.54 lakh
- Manufacturing of Racks: Rs 2,005.33 lakh
Q2 FY2027 Segment Results:
- Information Technology: Rs 52.23 lakh
- Biofuels: (Rs 2.46) lakh
- Investment: Rs 39.75 lakh
- Manufacturing of Racks: Rs 311.19 lakh
Capital Structure Events
- The Board approved issue of 18,00,000 convertible warrants at Rs 30 per warrant (including premium of Rs 25), aggregating Rs 540 lakh
- Allotment made on September 15, 2026, upon receipt of 25% payment (Rs 7.50 per warrant, totaling Rs 135 lakh)
- Warrants convertible into equity shares within 18 months from allotment
Subsidiary Update
- Shareholding in Alphalogic Industries Limited diluted from 51.18% to 49.57% as of September 29, 2026
- Company ceased to be holding company per Companies Act 2013 but continues consolidation based on Ind AS 110 control assessment
- Subsidiary allotted 18,00,000 convertible warrants at Rs 28 per warrant on January 1, 2026
Cash Flow (Consolidated H1 FY2027)
- Net cash from operating activities: (Rs 627.93) lakh
- Net cash from investing activities: (Rs 590.20) lakh
- Net cash from financing activities: Rs 1,218.36 lakh
- Net increase in cash: Rs 0.23 lakh
Historical Corporate Actions
Detailed notes on previous bonus issues, warrant conversions, and subsidiary activities dating back to 2023, including:
- Bonus issue of 1,41,33,695 equity shares in 14:48 ratio on July 16, 2024
- Conversion of 7,70,000 warrants into equity shares on May 8, 2024
- Multiple bonus issues by subsidiary company