Financial Results Overview

Quarter Ended September 30, 2026 (Q2 FY27):

  • Total Income: ₹15.87 lakh (compared to ₹20.82 lakh in Q1 FY27 and ₹18.51 lakh in Q2 FY26)
  • Profit Before Tax: ₹1.10 lakh (compared to ₹12.60 lakh in Q1 FY27 and ₹10.50 lakh in Q2 FY26)
  • Tax Expense: ₹0.28 lakh
  • Profit for the Period: ₹0.82 lakh (compared to ₹9.43 lakh in Q1 FY27 and ₹7.86 lakh in Q2 FY26)
  • Basic EPS: ₹0.03 (compared to ₹0.30 in Q1 FY27 and ₹0.25 in Q2 FY26)
  • Diluted EPS: ₹0.03

Half Year Ended September 30, 2026 (H1 FY27):

  • Total Income: ₹36.69 lakh (compared to ₹37.03 lakh in H1 FY26)
  • Profit Before Tax: ₹13.70 lakh (compared to ₹20.86 lakh in H1 FY26)
  • Tax Expense: ₹3.45 lakh
  • Profit for the Period: ₹10.25 lakh (compared to ₹15.61 lakh in H1 FY26)
  • Basic EPS: ₹0.33 (compared to ₹0.50 in H1 FY26)
  • Diluted EPS: ₹0.33

Income Breakdown

Q2 FY27 Income:

  • Interest Income: ₹15.87 lakh (primary revenue source)
  • Fees and Commission Income: ₹0
  • Net gain on Fair Value Changes: ₹0
  • Sale of Services: ₹0
  • Other Operating Income: ₹0
  • Other Income: ₹0

Expense Breakdown

Q2 FY27 Expenses:

  • Finance Costs: ₹3.35 lakh
  • Employee Benefits Expense: ₹7.50 lakh (significant increase from ₹2.40 lakh in previous quarters)
  • Other Expenses: ₹3.93 lakh
  • Total Expenses: ₹14.77 lakh

Assets and Liabilities Position (as of September 30, 2026)

  • Total Assets: ₹587.10 lakh (increased from ₹553.58 lakh as of March 31, 2026)
  • Financial Assets: ₹567.47 lakh (including Cash & Cash Equivalents: ₹0.44 lakh, Other Financial Assets: ₹567.03 lakh)
  • Non-Financial Assets: ₹19.63 lakh (including Property, Plant and Equipment: ₹0.18 lakh, Other Non-financial assets: ₹19.45 lakh)
  • Total Liabilities: ₹232.01 lakh
  • Financial Liabilities: ₹212.89 lakh
  • Non-Financial Liabilities: ₹19.09 lakh (Provisions)
  • Equity: ₹355.12 lakh (Equity Share Capital: ₹310.00 lakh, Other Equity: ₹45.12 lakh)

Cash Flow Statement (H1 FY27)

  • Net Cash from Operating Activities: (₹2.43) lakh
  • Net Cash from Investing Activities: ₹0
  • Net Cash from Financing Activities: ₹0
  • Net Decrease in Cash and Cash Equivalents: (₹2.43) lakh
  • Cash and Cash Equivalents at period end: ₹0.44 lakh

Regulatory Compliance and Accounting Standards

The financial results have been:

1. Prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013

2. Reviewed by the Audit Committee and approved by the Board of Directors

3. Subject to limited review by statutory auditors NSVR & Associates LLP as per Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

4. The company operates as a single reportable segment

Auditor's Review Report

NSVR & Associates LLP conducted a limited review and reported that nothing has come to their attention that causes them to believe that the financial results contain any material misstatements. The review was conducted in accordance with Standards on Review Engagement (SRE) 2410 issued by ICAI.