Aryan Share Q2 Net Loss at ₹20.57 Crore

The Board approved:

1. The Un-Audited Financial Results and Limited Review Report for the Quarter and half ended 30 September, 2026

2. The Statement of Asset and Liabilities for the half year ended 30 September, 2026

3. The Cash Flow Statement for the half year ended 30 September, 2026

4. Other business arising out of the above business, incidental and ancillary to the company's business

Revenue from Operations: ₹28.42 lakhs (vs ₹32.81 lakhs in Q2 FY26)
Rental Income: ₹4.85 lakhs (vs ₹4.80 lakhs)
Net gain on fair value changes: ₹24.90 lakhs (vs ₹28.01 lakhs)
Other Income (Net): ₹0.02 lakhs (vs ₹2.00 lakhs)
Total Income: ₹28.42 lakhs (vs ₹34.83 lakhs)
Total Expenses: ₹22.40 lakhs (vs ₹25.25 lakhs)
Employee Benefits: Not quantified
Depreciation: ₹0.20 lakhs (vs ₹0.39 lakhs)
Other expenses: ₹10.09 lakhs (vs ₹13.07 lakhs)
Profit before tax: ₹2.67 lakhs (vs ₹29.58 lakhs)
Tax expenses: ₹3.57 lakhs (Deferred Tax) (vs ₹4.26 lakhs)
Profit for the period: ₹(-0.90) lakhs (vs ₹25.32 lakhs)
Earnings per share (Basic): ₹(-0.03) (vs ₹0.84)
Earnings per share (Diluted): ₹(-0.03) (vs ₹0.81)

Revenue from Operations: ₹61.67 lakhs (vs ₹99.63 lakhs in H1 FY26)
Rental Income: ₹9.65 lakhs (vs ₹9.54 lakhs)
Net gain on fair value changes: ₹56.90 lakhs (vs ₹90.09 lakhs)
Other Income (Net): ₹5.39 lakhs (vs ₹10.81 lakhs)
Total Income: ₹67.06 lakhs (vs ₹110.44 lakhs)
Total Expenses: ₹20.31 lakhs (vs ₹47.65 lakhs)
Fees and Commission: ₹0.03 lakhs
Employee Benefits: Not quantified
Depreciation: ₹0.36 lakhs (vs ₹0.59 lakhs)
Other expenses: ₹8.01 lakhs (vs ₹21.60 lakhs)
Profit/(Loss) before tax: ₹46.75 lakhs (vs ₹62.79 lakhs)
Tax expenses: ₹21.40 lakhs (Deferred Tax) (vs ₹31.44 lakhs)
Profit/(Loss) for the period: ₹25.35 lakhs (vs ₹31.35 lakhs)
Total Comprehensive Income: ₹25.35 lakhs (vs ₹31.35 lakhs)
Earnings per share (Basic): ₹8.45 (vs ₹10.45)
Earnings per share (Diluted): ₹8.45 (vs ₹10.45)

Total Assets: ₹1,633.63 lakhs (vs ₹1,856.95 lakhs as at 31 March 2026)
Financial Assets: ₹1,555.32 lakhs
Cash and Cash Equivalents: ₹4.28 lakhs (vs ₹1,552.04 lakhs)
Trade Receivables: ₹5.50 lakhs (vs ₹1,543.00 lakhs)
Investments: ₹253.00 lakhs (vs ₹3.66 lakhs)
Non-Financial Assets: ₹78.31 lakhs
Current Tax Asset: ₹74.23 lakhs (vs ₹92.19 lakhs)
Property, Plant and Equipment: ₹4.08 lakhs (vs ₹4.08 lakhs)
Total Liabilities and Equity: ₹1,633.63 lakhs
Financial Liabilities: ₹147.94 lakhs
Trade Payables: ₹104.63 lakhs (vs ₹93.60 lakhs)
Other Financial Liabilities: ₹43.31 lakhs (vs ₹40.59 lakhs)
Non-Financial Liabilities: ₹17.84 lakhs (Deferred Tax Liabilities) (vs ₹49.26 lakhs)
Equity: ₹1,467.86 lakhs (vs ₹1,673.50 lakhs)
Equity Share Capital: ₹300.00 lakhs
Other Equity: ₹1,167.86 lakhs (vs ₹1,373.50 lakhs)

Cash flow from operating activities: ₹12.36 lakhs
Profit before tax: ₹(-237.09) lakhs
Adjustments: ₹221.67 lakhs (Depreciation ₹0.59 lakhs, Net gain on fair value changes ₹221.08 lakhs)
Changes in working capital: ₹9.81 lakhs
Income taxes paid: ₹17.96 lakhs
Cash flow from investing activities: ₹(-235.59) lakhs
Purchase of property, plant and equipment: ₹0.59 lakhs
Purchase of Investments: ₹230.00 lakhs
Net decrease in cash and cash equivalents: ₹(-1,124.00) lakhs
Cash and cash equivalents at beginning: ₹1,552.04 lakhs
Cash and cash equivalents at end: ₹428.04 lakhs

The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS)
The Statutory Auditors (Ramesh and Ramachandran, Chartered Accountants) have carried out a review and issued an unmodified opinion
The company operates in a single primary segment: stock broking, depository and other related services
No investor complaints were received during the quarter ended 30.09.2026, and there were no outstanding complaints as on 30.09.2026
Previous period figures have been regrouped/reclassified for comparability