Key Quantitative Figures

Quarter Ended September 30, 2026:

  • Revenue from operations: ₹61.05 lakh (compared to ₹47.99 lakh in Q2 FY2025)
  • Other income: ₹42.09 lakh (compared to ₹66.36 lakh in Q2 FY2025)
  • Total income: ₹103.14 lakh (compared to ₹114.35 lakh in Q2 FY2025)
  • Total expenses: ₹48.70 lakh (compared to ₹32.07 lakh in Q2 FY2025)
  • Profit before tax: ₹54.45 lakh (compared to ₹82.28 lakh in Q2 FY2025)
  • Tax expense: ₹10.76 lakh
  • Net profit: ₹43.68 lakh (compared to ₹61.53 lakh in Q2 FY2025)
  • Total comprehensive income: ₹29.44 lakh (compared to ₹59.25 lakh in Q2 FY2025)
  • Basic and diluted EPS: ₹0.35

Half Year Ended September 30, 2026:

  • Revenue from operations: ₹114.79 lakh (compared to ₹88.28 lakh in H1 FY2025)
  • Other income: ₹100.77 lakh (compared to ₹130.91 lakh in H1 FY2025)
  • Total income: ₹215.56 lakh (compared to ₹219.19 lakh in H1 FY2025)
  • Profit before tax: ₹129.19 lakh (compared to ₹153.44 lakh in H1 FY2025)
  • Net profit: ₹94.65 lakh (compared to ₹111.43 lakh in H1 FY2025)
  • Total comprehensive income: ₹141.60 lakh (compared to ₹139.62 lakh in H1 FY2025)
  • Basic and diluted EPS: ₹0.76

Financial Performance Analysis

Income Statement Breakdown:

  • Employee benefits expense: ₹15.83 lakh (Q2), ₹33.94 lakh (H1)
  • Finance costs: ₹0.37 lakh (Q2), ₹0.60 lakh (H1)
  • Depreciation and amortization: ₹2.19 lakh (Q2), ₹4.39 lakh (H1)
  • Other expenses: ₹30.30 lakh (Q2), ₹47.45 lakh (H1)
  • Tax expense includes current tax of ₹11.46 lakh (Q2) and ₹35.39 lakh (H1), with deferred tax benefit of ₹(0.70) lakh (Q2) and ₹(0.85) lakh (H1)

Other Comprehensive Income:

  • Q2: ₹(14.24) lakh net of tax
  • H1: ₹46.95 lakh net of tax
  • Comprises fair valuation of non-current investments and related tax impacts

Balance Sheet Position (as at September 30, 2026)

Assets: ₹8655.06 lakh total

  • Non-current assets: ₹6980.21 lakh (including investments ₹4283.86 lakh, other financial assets ₹2358.38 lakh)
  • Current assets: ₹1674.86 lakh (including cash ₹70.06 lakh, loans ₹1350.00 lakh)

Equity and Liabilities:

  • Share capital: ₹1250.00 lakh (unchanged)
  • Other equity: ₹7404.94 lakh (increased from ₹7263.34 lakh as at March 31, 2026)
  • Current liabilities: ₹0.12 lakh (minimal)

Cash Flow Statement (H1 FY2026)

  • Cash from operating activities: ₹247.99 lakh
  • Cash used in investing activities: ₹(294.37) lakh
  • Cash used in financing activities: ₹(0.60) lakh
  • Net decrease in cash: ₹(46.98) lakh
  • Closing cash balance: ₹70.06 lakh (comprising bank balances ₹64.65 lakh and cash on hand ₹5.40 lakh)

Notes to Financial Results

1. The company did not have any trading or industrial business during the quarter and is engaged in lending and investments business exclusively.

2. No separate reportable segments exist as per Ind AS 108.

3. No exceptional items were reported for the period.

4. Other comprehensive income represents fair valuation of non-current investments.

5. Figures below ₹1 lakh are shown as "0".

6. Previous period figures have been regrouped/reclassified for consistency.