Financial Results Overview (Quarter Ended September 30, 2026)

The company reported the following financial performance for Q2 FY27 (all figures in ₹ lakhs):

Income:

  • Interest Income: 342.75
  • Dividend Income: 26.93
  • Sale of Shares: 31,806.52
  • Fees and Commission Income: 2,532.12
  • Total Revenue From Operations: 34,708.31
  • Other Income: 10.46
  • Total Income: 34,718.77

Expenses:

  • Purchase of Stock in Trade: 32,219.80
  • Changes in Inventories of Finished Goods: (590.93) [credit]
  • Employee Benefits Expenses: 120.53
  • Finance Costs: 215.17
  • Depreciation/Amortisation: 11.04
  • Fees and Commission Expense: 749.94
  • Other Expenses: 1,705.81
  • Total Expenses: 34,431.36

Profitability:

  • Profit Before Exceptional Items and Tax: 287.41
  • Exceptional Items: Nil
  • Profit Before Tax: 287.41
  • Tax Expenses:
  • Current Tax: 72.34
  • Deferred Tax: 0
  • Profit for the Period: 215.08
  • Earnings Per Share (Basic and Diluted): ₹0.90

Financial Results Overview (Half Year Ended September 30, 2026)

The company reported the following financial performance for H1 FY27 (all figures in ₹ lakhs):

Income:

  • Interest Income: 690.12
  • Dividend Income: 32.49
  • Sale of Shares: 35,360.74
  • Fees and Commission Income: 5,666.11
  • Total Revenue From Operations: 41,749.45
  • Other Income: 41.68
  • Total Income: 41,791.14

Expenses:

  • Purchase of Stock in Trade: 36,022.33
  • Changes in Inventories of Finished Goods: (1,129.56) [credit]
  • Employee Benefits Expenses: 239.15
  • Finance Costs: 440.57
  • Depreciation/Amortisation: 21.96
  • Fees and Commission Expense: 1,631.43
  • Other Expenses: 3,809.05
  • Total Expenses: 41,034.93

Profitability:

  • Profit Before Exceptional Items and Tax: 756.21
  • Exceptional Items: Nil
  • Profit Before Tax: 756.21
  • Tax Expenses:
  • Current Tax: 190.32
  • Deferred Tax: 0
  • Profit for the Period: 565.89
  • Earnings Per Share (Basic and Diluted): ₹2.38

Comparative Performance

Quarterly Comparison (₹ lakhs):

  • September 2026 Net Profit: 215.08 (vs June 2026: 350.81; September 2025: 166.47)
  • September 2026 EPS: ₹0.90 (vs June 2026: ₹1.48; September 2025: ₹0.70)

Half-Yearly Comparison (₹ lakhs):

  • September 2026 Net Profit: 565.89 (vs September 2025: 487.80)
  • September 2026 EPS: ₹2.38 (vs September 2025: ₹2.05)

Balance Sheet Position (as at September 30, 2026)

Assets (₹ lakhs):

  • Total Assets: 18,099.85
  • Financial Assets: 13,218.44
  • Cash and Cash Equivalents: 577.78
  • Bank Balances: 1,914.80
  • Trade Receivable: 74.05
  • Loans: 10,465.91
  • Other Financial Assets: 185.90
  • Non-Financial Assets: 4,881.41
  • Inventory: 4,721.04
  • Deferred Tax Assets: 36.38
  • Property, Plant and Equipment: 54.28
  • Other Intangible Assets: 59.65
  • Other Non-Financial Assets: 10.07

Liabilities and Equity (₹ lakhs):

  • Total Equity and Liabilities: 18,099.85
  • Financial Liabilities: 10,924.90
  • Trade Payables: 2,117.92 (MSME: 729.07; Others: 1,388.85)
  • Borrowings: 8,040.89
  • Other Financial Liabilities: 766.08
  • Non-Financial Liabilities: 141.11
  • Current Tax Liabilities: 103.48
  • Other Non-Financial Liabilities: 37.63
  • Equity: 7,033.84
  • Equity Share Capital: 2,377.50
  • Other Equity: 4,656.34

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

  • Cash Generated from Operations: (602.76)
  • Income Taxes Paid: (190.32)
  • Dividend Received: (32.49)
  • Net Cash from Operating Activities: (825.57)
  • Net Cash from Investing Activities: 904.26
  • Net Cash from Financing Activities: (738.21)
  • Net Decrease in Cash and Bank Balances: (659.52)
  • Cash and Cash Equivalents at Beginning: 1,237.31
  • Cash and Cash Equivalents at End: 577.78

Additional Information

  • Auditor Review: The financial results were subjected to a limited review by the statutory auditors, S.N. Nanda & Co. (Firm Registration No.: 000685N), who issued an unmodified conclusion.
  • Investor Complaints: There were no investor complaints pending at the beginning of the quarter, received during the quarter, or remaining unresolved at the end of the quarter.
  • Segment Reporting: The company operates in a single operating segment as per IND AS 108.
  • Corporate Structure: The company does not have any holding, subsidiary, joint venture, or associate concerns.
  • EPS Calculation Correction: The Earnings per Equity Share for the Quarter Ended June 2026 was recalculated. It was initially calculated using weighted number of equity shares but has been rectified to use total number of equity shares.
  • Regulatory Compliance: The results have been reviewed by the Audit Committee and approved by the Board of Directors.