Financial Results (₹ in Lakhs)

Half Year Performance (Unaudited):

  • Total Income: ₹386.94 lakhs (30.09.2026) vs ₹386.10 lakhs (30.09.2025)
  • Profit Before Tax: ₹370.94 lakhs (30.09.2026) vs ₹380.42 lakhs (30.09.2025)
  • Profit After Tax: ₹277.58 lakhs (30.09.2026) vs ₹284.42 lakhs (30.09.2025)
  • Earnings Per Share (EPS): ₹12.39 (30.09.2026) vs ₹12.69 (30.09.2025)

Quarterly Performance (Unaudited):

  • Profit Before Tax: Not separately quantified in the provided data
  • Profit After Tax: Not separately quantified in the provided data

Statement of Assets and Liabilities (₹ in Lakhs)

As at 30.09.2026 (Unaudited) vs 31.03.2026 (Audited):

  • Total Assets: ₹3,050.33 lakhs (vs ₹5,048.36 lakhs)
  • Non-Current Assets: ₹1,889.15 lakhs (unchanged)
  • Investments: ₹1,889.10 lakhs
  • Other Financial Assets: ₹0.05 lakhs
  • Current Assets: ₹1,161.18 lakhs (vs ₹3,159.21 lakhs)
  • Cash and Cash Equivalents: ₹9.10 lakhs (vs ₹8.71 lakhs)
  • Current Tax Assets: ₹166.20 lakhs (vs ₹127.51 lakhs)
  • Other Current Assets: ₹985.88 lakhs (vs ₹3,022.99 lakhs)
  • Total Equity: ₹2,854.57 lakhs (vs ₹2,577.00 lakhs)
  • Equity Share Capital: ₹224.10 lakhs (unchanged)
  • Other Equity: ₹2,630.47 lakhs (vs ₹2,352.90 lakhs)
  • Current Liabilities: ₹195.76 lakhs (vs ₹2,471.36 lakhs)
  • Other Current Liabilities: ₹195.76 lakhs (vs ₹2,471.36 lakhs)

Statement of Cash Flows (₹ in Lakhs)

Half Year ended 30.09.2026 vs 30.09.2025:

  • Cash Flow from Operating Activities: (₹386.55) lakhs vs (₹395.18) lakhs
  • Dividend Received: ₹386.94 lakhs vs ₹386.10 lakhs
  • Direct Tax Paid: (₹93.36) lakhs vs (₹96.00) lakhs
  • Working Capital Changes: Significant decrease in Other Current Liabilities (₹2,275.60 lakhs) and decrease in Other Current Assets (₹1,998.41 lakhs)
  • Cash Flow from Investing Activities: ₹386.94 lakhs vs ₹386.10 lakhs (Dividend Received)
  • Net Increase/(Decrease) in Cash: ₹0.39 lakhs vs (₹9.08) lakhs
  • Cash and Equivalents at period end: ₹9.10 lakhs (Current Account: ₹8.92 lakhs, Cash in Hand: ₹0.18 lakhs)

Key Observations

The company's operations are primarily driven by dividend income, which remained stable at approximately ₹386 lakhs for both periods. The decline in profit is attributed to slightly higher expenses. Significant movements in working capital items (Other Current Assets and Other Current Liabilities) resulted in negative cash flow from operations despite profitable operations.

Authorization

Mr. V.N. Agarwal, Director, has been authorized to sign the financial results on behalf of the company.

Notes

Previous period/year figures have been regrouped/rearranged wherever necessary. The financial results are prepared in accordance with Indian Accounting Standards (Ind-AS).