1. Financial Results Approval

The Board approved the standalone and consolidated Unaudited Financial Results for the Quarter and half year ended September 30, 2026, along with the Limited Review Report on Un-Audited Financial Results.

2. Standalone Financial Performance (Rs. in Lakhs)

Quarter Ended September 30, 2026:

  • Income from Operations: ₹621.08
  • Other Income: ₹0.09
  • Total Income: ₹621.17
  • Total Expenses: ₹567.93
  • Profit before Tax: ₹53.24
  • Tax Expenses: ₹13.65 (Current Tax: ₹13.65, Deferred Tax: ₹0.01)
  • Net Profit for the Period: ₹39.58
  • Earnings per Share (Rs. 10/- each): ₹0.3126

Half Year Ended September 30, 2026:

  • Total Income: ₹1,122.47
  • Net Profit for the Period: ₹40.77
  • Earnings per Share: ₹0.3221

Comparative Figures (Quarter Ended):

  • September 30, 2025: Net Profit ₹3.16, EPS ₹0.0250
  • June 30, 2026: Net Profit ₹1.22, EPS ₹0.0096

3. Consolidated Financial Performance (Rs. in Lakhs)

Quarter Ended September 30, 2026:

  • Income from Operations: ₹2,769.72
  • Other Income: ₹0.10
  • Total Income: ₹2,769.82
  • Total Expenses: ₹3,083.72
  • Loss before Tax: ₹(313.90)
  • Tax Expenses: ₹11.60 (Current Tax: ₹13.65, Deferred Tax: ₹(2.05))
  • Net Loss for the Period: ₹(325.50)
  • Earnings per Share: ₹(2.5711)
  • Profit attributable to Owners: ₹(312.06)
  • Profit attributable to Non-controlling interest: ₹(13.44)

Half Year Ended September 30, 2026:

  • Total Income: ₹5,355.78
  • Net Loss for the Period: ₹(667.06)
  • Earnings per Share: ₹(5.2690)

4. Committee Re-constitution

Effective November 06, 2026, the Board re-constituted the following committees:

A. Audit Committee:

  • Mukesh Trivedi (Chairman, DIN: 11154252)
  • Janki Vaibhavkumar Shah (Member, DIN: 11063094)
  • Sukumar Reddy Garlapati (Member, DIN: 00966068)

B. Nomination and Remuneration Committee:

  • Vimal Laljibhai Kalaria (Chairman, DIN: 00029395)
  • Mukesh Trivedi (Member, DIN: 11154252)
  • Janki Vaibhavkumar Shah (Member, DIN: 11063094)

C. Stakeholder Relationship Committee:

  • Vimal Laljibhai Kalaria (Chairman, DIN: 00029395)
  • Mukesh Trivedi (Member, DIN: 11154252)
  • Janki Vaibhavkumar Shah (Member, DIN: 11063094)

5. Auditor's Review Report

MAA K and Associates, Chartered Accountants (Firm Registration No. 135024W), issued limited review reports for both standalone and consolidated financial results. The auditor concluded that nothing came to their attention causing them to believe that the statements contain any material misstatement.

For the consolidated results, the review included the Holding Company (Caspian Corporate Services Limited) and its subsidiaries: Sumathi Corporate services private limited and Sumathi Bright shine Airport Service Private Limited. One subsidiary with total assets of ₹742.50 lakh as at September 30, 2026, was considered not material to the Group.

6. Financial Position

Standalone Balance Sheet as at September 30, 2026 (Rs. in Lakhs):

  • Total Assets: ₹2,190.99
  • Total Equity: ₹1,934.40
  • Equity Share Capital: ₹1,266.00
  • Other Equity: ₹668.40

Consolidated Balance Sheet as at September 30, 2026 (Rs. in Lakhs):

  • Total Assets: ₹8,799.09
  • Total Equity: ₹2,245.07
  • Equity Share Capital: ₹1,266.00
  • Other Equity: ₹1,070.08
  • Non-Controlling Interest: ₹(91.01)

7. Cash Flow Statements

Standalone Cash Flow for Half Year Ended September 30, 2026:

  • Net cash outflow from operating activities: ₹(13.18)
  • Net cash outflow from investing activities: ₹(10.26)
  • Net cash outflow from financing activities: ₹(3.00)
  • Net decrease in cash equivalents: ₹(26.44)

Consolidated Cash Flow for Half Year Ended September 30, 2026:

  • Net cash inflow from operating activities: ₹157.19
  • Net cash outflow from investing activities: ₹(266.80)
  • Net cash inflow from financing activities: ₹77.81
  • Net decrease in cash equivalents: ₹(31.80)