Key Financial Figures (Quarter Ended September 30, 2026)

  • Total Income: ₹28.33 lakh, consisting entirely of Other Income. Revenue from Operations was nil.
  • Total Expenses: ₹2.61 lakh, comprising Employee Benefit Expense (₹1.36 lakh) and Other Expenses (₹1.25 lakh).
  • Profit Before Tax: ₹25.73 lakh
  • Tax Expense: Nil
  • Net Profit After Tax: ₹25.73 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.00
  • Paid-up Equity Share Capital: ₹10,530.37 lakh (10,530.37 lakh shares of ₹1 each)

Key Financial Figures (Half Year Ended September 30, 2026)

  • Total Income: ₹72.67 lakh, consisting entirely of Other Income. Revenue from Operations was nil.
  • Total Expenses: ₹24.80 lakh, comprising Employee Benefit Expense (₹3.63 lakh) and Other Expenses (₹21.17 lakh).
  • Profit Before Tax: ₹47.87 lakh
  • Tax Expense: Nil
  • Net Profit After Tax: ₹47.87 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.00

Comparative Figures

Quarter Comparison (YoY):

  • Net Profit for Q2 FY27 is ₹25.73 lakh, a significant improvement from a Net Loss of ₹(49.15) lakh in Q2 FY26.

Half-Year Comparison (YoY):

  • Net Profit for H1 FY27 is ₹47.87 lakh, a decrease from a Net Profit of ₹85.33 lakh in H1 FY26.

Full Year Benchmark:

  • The audited Net Profit for the full year ended March 31, 2026, was ₹85.95 lakh.

Financial Position as of September 30, 2026

  • Total Assets: ₹9,975.57 lakh
  • Non-Current Assets: ₹9,799.85 lakh (Investments: ₹3,049.75 lakh; Loans: ₹6,750.10 lakh)
  • Current Assets: ₹175.72 lakh (Cash and Cash Equivalents: ₹1.27 lakh; Other Financial Assets: ₹16.62 lakh; Other Current Assets: ₹157.83 lakh)
  • Total Equity and Liabilities: ₹9,975.57 lakh
  • Shareholders' Funds: ₹9,956.58 lakh (Equity Share Capital: ₹10,530.37 lakh; Other Equity: ₹(573.79) lakh)
  • Non-Current Liabilities: ₹9.73 lakh (Income tax liabilities)
  • Current Liabilities: ₹9.27 lakh (Other current liabilities)

Cash Flow for Half Year Ended September 30, 2026

  • Net Cash from Operating Activities: ₹(122.24) lakh
  • Net Cash from Investing Activities: ₹91.34 lakh
  • Net Cash from Financing Activities: ₹0.00 lakh
  • Net Change in Cash: ₹(30.89) lakh
  • Closing Cash Balance: ₹1.27 lakh (Opening Balance: ₹32.16 lakh)

Governance and Compliance

  • The board meeting was held on November 03, 2026, commencing at 02:30 PM and concluding at 03:00 PM at the company's registered office in Rajkot.
  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors.
  • The statutory auditors, M/s. Goenka Mehta & Associates (FRN: 129445W), have carried out a limited review of the financial results.
  • The auditors issued an unmodified review conclusion, stating that nothing has come to their attention to believe the statement contains any material misstatement.

Additional Notes from Financials

  • The company has only one segment.
  • Figures for previous periods have been re-grouped/re-arranged and/or recast wherever necessary.
  • The company's former name was Sun Techno Overseas Limited (CIN: L51100GJ1995PLC026702).