Standalone Financial Performance

Balance Sheet (as of September 30, 2026):

  • Total Equity and Liabilities: ₹23,428.78 lakh (vs. ₹22,510.94 lakh as of March 31, 2026)
  • Shareholder's Funds: ₹18,173.46 lakh (Share Capital: ₹1,033.12 lakh; Reserves and Surplus: ₹17,140.34 lakh)
  • Non-Current Liabilities: ₹91.77 lakh
  • Current Liabilities: ₹5,163.54 lakh
  • Total Assets: ₹23,428.78 lakh
  • Non-Current Assets: ₹10,430.27 lakh
  • Current Assets: ₹12,998.50 lakh

Profit and Loss (Half Year Ended September 30, 2026):

  • Revenue from Operations: ₹689.44 lakh (vs. ₹377.12 lakh in H1 FY26)
  • Other Income: ₹168.56 lakh
  • Total Income: ₹858.00 lakh
  • Total Expenses: ₹396.02 lakh
  • Profit Before Tax: ₹461.98 lakh
  • Tax Expense: ₹(2.81) lakh
  • Profit for the Year: ₹459.17 lakh
  • Basic EPS: ₹4.44
  • Diluted EPS: ₹4.44

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

  • Net cash flow from operating activities: ₹(313.27) lakh
  • Net cash from investing activities: ₹4.76 lakh
  • Net cash from financing activities: ₹294.23 lakh
  • Net decrease in cash and cash equivalents: ₹(14.28) lakh
  • Cash and cash equivalents at end: ₹4.41 lakh

Consolidated Financial Performance

The consolidated results include 27 subsidiaries and 1 associate company, including B-Right Realestate Ventures LLP, Farewell Real Estates Private Limited, and Shree Jaliyan Realty Venture LLP.

Consolidated Balance Sheet (as of September 30, 2026):

  • Total Equity and Liabilities: ₹53,424.59 lakh (vs. ₹49,070.04 lakh as of March 31, 2026)
  • Total Equity: ₹20,059.01 lakh (including Minority Interest: ₹1,495.20 lakh)
  • Non-Current Liabilities: ₹11,195.29 lakh
  • Current Liabilities: ₹22,170.29 lakh
  • Total Assets: ₹53,424.59 lakh
  • Non-Current Assets: ₹12,530.81 lakh
  • Current Assets: ₹40,893.78 lakh

Consolidated Profit and Loss (Half Year Ended September 30, 2026):

  • Revenue from Operations: ₹14,130.85 lakh (vs. ₹5,450.13 lakh in H1 FY26)
  • Other Income: ₹258.63 lakh
  • Total Income: ₹14,389.47 lakh
  • Total Expenses: ₹10,548.78 lakh
  • Profit Before Tax: ₹3,840.69 lakh
  • Tax Expense: ₹1,243.90 lakh
  • Profit for the Year: ₹925.36 lakh
  • Basic EPS: ₹8.96
  • Diluted EPS: ₹8.96
  • Share of Profit transferred to Minority: ₹1,665.81 lakh

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

  • Net cash flow from operating activities: ₹2,973.57 lakh
  • Net cash used in investing activities: ₹(2,918.07) lakh
  • Net cash from financing activities: ₹127.22 lakh
  • Net increase in cash and cash equivalents: ₹182.71 lakh
  • Cash and cash equivalents at end: ₹794.65 lakh

Auditor's Review

JMMK & Co., Chartered Accountants (FRN: 120459W) issued clean review reports for both standalone and consolidated financial results. They confirmed that nothing came to their attention suggesting material misstatement or non-compliance with Regulation 33 of SEBI Listing Regulations.

The figures for the half year ended March 31, 2026 are balancing figures between audited full-year figures and unaudited year-to-date figures up to September 30, 2025.