Financial Results Overview (Quarter Ended September 30, 2026)

Revenue from Operations: ₹280.28 lakhs

  • Interest Income: ₹336.32 lakhs
  • Net gain on fair value changes: ₹2,405.57 lakhs
  • Sale of products: ₹60.23 lakhs
  • Other Revenue: ₹0.71 lakhs

Total Income: ₹280.28 lakhs (no other income)

Expenses: ₹140.21 lakhs

  • Finance Costs: ₹1,605.32 lakhs
  • Purchases of stock-in-trade: ₹37.60 lakhs
  • Changes in inventories: ₹47.89 lakhs
  • Employee benefit expense: ₹12.09 lakhs
  • Depreciation: ₹0.45 lakhs
  • Other expenses: -₹301.24 lakhs (negative expense)

Profit/(Loss) before tax: ₹140.07 lakhs profit

Tax Expense: ₹0.35 lakhs (Deferred Tax)

Net Profit for the quarter: ₹140.11 lakhs

Earnings Per Share (Basic & Diluted): ₹1.20

Half Year Performance (Six Months Ended September 30, 2026)

Total Revenue from Operations: ₹264.40 lakhs

Total Income: ₹264.69 lakhs

Total Expenses: ₹190.73 lakhs

Profit before tax: ₹73.96 lakhs

Net Profit for half year: ₹74.00 lakhs

EPS (Basic & Diluted): ₹0.63

Comparative Performance

Quarterly Comparison (Q2 FY27 vs Q2 FY26):

  • Revenue from Operations: ₹280.28 lakhs vs ₹27.07 lakhs
  • Net Profit: ₹140.11 lakhs vs (₹5.81 lakhs) loss
  • EPS: ₹1.20 vs ₹0.00

Half Year Comparison (H1 FY27 vs H1 FY26):

  • Revenue from Operations: ₹264.40 lakhs vs ₹73.28 lakhs
  • Net Profit: ₹74.00 lakhs vs ₹18.24 lakhs

Balance Sheet Position (as of September 30, 2026)

Total Assets: ₹5,255.94 lakhs (unaudited)

  • Financial Assets: ₹5,251.15 lakhs
  • Loans: ₹10,767.22 lakhs
  • Investments: ₹41,527.58 lakhs
  • Cash and cash equivalents: ₹59.14 lakhs
  • Inventories: ₹177.34 lakhs
  • Non-Financial Assets: ₹47.93 lakhs

Liabilities and Equity: ₹5,255.94 lakhs

  • Financial Liabilities: ₹5,090.57 lakhs
  • Borrowings: ₹5,076.56 lakhs
  • Trade Payables: ₹140.16 lakhs
  • Non-Financial Liabilities: ₹153.13 lakhs
  • Total Equity: ₹1,500.53 lakhs
  • Equity Share Capital: ₹1,166.00 lakhs
  • Other Equity: ₹334.53 lakhs

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

Operating Activities: Net cash used ₹(813.54) lakhs

Investing Activities: Net cash used ₹(3,540.01) lakhs (primarily Purchase of Investments: ₹3,540.01 lakhs)

Financing Activities: Net cash generated ₹4,351.91 lakhs (Proceeds from Borrowings: ₹4,351.91 lakhs)

Net Decrease in Cash: ₹(1.64) lakhs

Additional Information

  • The financial results were prepared in accordance with Indian Accounting Standards (Ind AS)
  • The results were reviewed by the Audit Committee and approved by the Board of Directors
  • The company has only one business activity, so segment reporting under Ind AS-108 is not required
  • Figures for previous periods have been re-grouped/re-classified where necessary
  • Limited review conducted by GHR & Co. Chartered Accountants found no material misstatements
  • UDIN: 26136909DNQICF6532