Key Financial Figures (Quarter Ended September 30, 2026)

  • Total Income: ₹193.06 lakh, comprising entirely of Other Income (₹193.06 lakh). Net Sales/Income from Operations was ₹0.00.
  • Total Expenses: ₹28.00 lakh, consisting of:
  • Employees cost: ₹6.68 lakh
  • Finance Cost: ₹6.66 lakh
  • Other Expenditure: ₹14.66 lakh
  • Profit/(Loss) before tax: ₹165.06 lakh
  • Tax expense: ₹0.00 (both Current Tax and Deferred Tax)
  • Net Profit after tax: ₹165.06 lakh
  • Earnings per Share (Basic & Diluted): ₹126.97
  • Paid-up Equity Share Capital: ₹130.00 lakh (Face value ₹100 per share)

Half Year Ended September 30, 2026 Financials

  • Total Income: ₹193.06 lakh (Other Income: ₹193.06 lakh; Net Sales: ₹0.00)
  • Total Expenses: ₹38.06 lakh
  • Net Profit after tax: ₹155.00 lakh
  • Earnings per Share (Basic & Diluted): ₹119.23

Balance Sheet Highlights (as at September 30, 2026)

  • Total Assets: ₹89.58 lakh (Previous: ₹124.57 lakh as at March 31, 2026)
  • Non-Current Assets: ₹35.08 lakh
  • Current Assets: ₹54.50 lakh (including Cash and Cash Equivalents: ₹30.45 lakh)
  • Total Equity: ₹65.47 lakh (Equity Share Capital: ₹130.00 lakh; Other Equity: (₹64.53) lakh)
  • Total Liabilities: ₹24.11 lakh
  • Non-Current Liabilities: ₹19.00 lakh (Other Financial Liabilities)
  • Current Liabilities: ₹5.11 lakh

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

  • Net cash from Operating Activities: ₹105.08 lakh
  • Net cash used in Financing Activities: (₹79.19) lakh, primarily due to repayment of short-term borrowing (₹182.39 lakh) and proceeds from other financial asset (₹103.20 lakh)
  • Net increase in Cash and Cash Equivalents: ₹25.89 lakh
  • Closing Cash and Cash Equivalents: ₹30.44 lakh

Notes to the Financial Results

1. The company operates in a single segment.

2. The financials are prepared in accordance with Indian Accounting Standards (Ind AS).

3. A correction was noted: Leave & Licence fees for Q1 FY 2026-27 amounting to ₹6 lakh was not provided in Q1 results and has been accounted for in Q2. Consequently, licence fees for Q2 includes rent for 6 months, and H1 expense is correctly stated for 6 months.

4. There were no investor complaints outstanding at the beginning of the quarter, and no complaints were received during the quarter ended September 30, 2026.

Auditor's Review

The Limited Review Report was issued by M/s JPKD & CO LLP, Chartered Accountants (FRN: W100950), stating that based on their review, nothing has come to their attention that causes them to believe that the statement of unaudited financial results contains any material misstatement.