Key Quantitative Figures (Standalone, Rs. in Lacs)

Quarter Ended September 30, 2026 (Q2 FY2027):

  • Revenue from Operations: ₹268.35
  • Total Revenue: ₹268.35
  • Total Expenses: ₹63.18
  • Profit before tax: ₹205.17
  • Total Tax Expense: ₹57.80
  • Net Profit for the period: ₹147.37
  • Earnings Per Share (EPS) - Basic: ₹1.09
  • Earnings Per Share (EPS) - Diluted: ₹1.09

Half Year Ended September 30, 2026 (H1 FY2027):

  • Revenue from Operations: ₹515.00
  • Total Revenue: ₹515.00
  • Total Expenses: ₹128.50
  • Profit before tax: ₹386.50
  • Total Tax Expense: ₹103.45
  • Net Profit for the period: ₹283.05
  • Earnings Per Share (EPS) - Basic: ₹2.09
  • Earnings Per Share (EPS) - Diluted: ₹2.09

Comparative Figures (Quarter Ended September 30, 2025 - Q2 FY2026):

  • Revenue from Operations: ₹153.26
  • Net Profit for the period: ₹77.54
  • EPS - Basic: ₹1.31

Comparative Figures (Year Ended March 31, 2026 - FY2026):

  • Revenue from Operations: ₹713.36 (Audited)
  • Net Profit for the period: ₹373.26 (Audited)
  • EPS - Basic: ₹6.31 (Audited)

Capital Structure

  • Paid-up equity share capital (face value ₹10 per share) as of September 30, 2026: ₹1,352.00 lacs
  • Paid-up equity share capital as of March 31, 2026: ₹592.00 lacs (Audited)
  • This indicates a significant increase in share capital during H1 FY2027.

Assets and Liabilities (Standalone, as of September 30, 2026)

Total Assets: ₹13,396.97 lacs

  • Financial Assets: ₹13,319.12 lacs (primarily comprising Loans: ₹11,712.03 lacs and Investments: ₹1,511.00 lacs)
  • Non-Financial Assets: ₹77.85 lacs

Total Equity and Liabilities: ₹13,396.97 lacs

  • Total Liabilities: ₹112.42 lacs
  • Total Equity: ₹13,284.55 lacs (Equity Share Capital: ₹1,352.00 lacs; Other Equity: ₹11,932.55 lacs)

Cash Flow (Half Year Ended September 30, 2026)

  • Net cash used in operating activities: ₹(2,370.62) lacs
  • Net cash used in investing activities: ₹(6.00) lacs
  • Net cash from financing activities: ₹2,375.00 lacs (from proceeds of unsecured borrowings/issuance of share warrants)
  • Net decrease in cash and cash equivalents: ₹(1.63) lacs
  • Closing cash and cash equivalents: ₹13.77 lacs

Dates and Parties Involved

  • Board Meeting: Held on November 13, 2026, commenced at 12:15 PM and concluded at 1:20 PM.
  • Auditor: M ANV & Associates, Chartered Accountants, performed a limited review of the financial results as required under Regulation 33 of the SEBI (LODR) Regulations, 2015.
  • Stock Exchange: The filing is addressed to BSE Limited.
  • Management: The report is signed by Shekhar Singh, Managing Director (DIN: 00039567).

Additional Notes from Financial Statements

  • The company has adopted Indian Accounting Standards (Ind AS).
  • The main business of the company is financing activity, conducted entirely within India.
  • There are no separate reportable segments (per Ind AS 108) and no exceptional items during the reported periods.
  • Previous period figures have been regrouped/reclassified where necessary.

Publication

  • The financial results will be published in the Financial Express (English) and Jansatta (Hindi) newspapers.