Key Quantitative Figures
- Quarter Ended 30 September 2026: Profit After Tax of ₹67.29 lakh
- Half Year Ended 30 September 2026: Profit After Tax of ₹115.50 lakh
- Quarterly Income: Total income of ₹76.07 lakh, comprising interest income (₹65.95 lakh), fees and commission (₹0.29 lakh), and other income (₹4.83 lakh)
- Earnings Per Share: Basic and diluted EPS of ₹0.55 for the quarter
- Net Worth: ₹872.66 lakh as of 30 September 2026
- Total Assets: ₹1,629.37 lakh as of 30 September 2026
Dates of Action
- Board Meeting: 13th November 2026 (4:45 PM to 5:15 PM)
- Financial Period: Quarter and half year ended 30th September 2026
- Review Report Date: 13th November 2026
Parties Involved
- Auditors: Agarwal Khetan & Co. (FRN: 330054E)
- Stock Exchanges: BSE Limited and Calcutta Stock Exchange Limited
- Management: Chandra Shekhar Sony (Managing Director, DIN: 06431942), Prabir Ghosh (Director)
- Auditor: Ritesh Agarwal (Partner, Membership No: 311866)
Financial Performance Highlights
Quarterly Comparison (₹ in lakhs):
- Profit Before Tax: ₹67.29 (Sep 2026) vs ₹23.21 (Sep 2025)
- Total Income: ₹76.07 (Sep 2026) vs ₹31.59 (Sep 2025)
- Employee Benefit Expenses: ₹3.18 (Sep 2026) vs ₹1.31 (Sep 2025)
- Other Expenses: ₹5.22 (Sep 2026) vs ₹7.07 (Sep 2025)
Half-Yearly Comparison (₹ in lakhs):
- Profit After Tax: ₹115.50 (Sep 2026) vs ₹40.19 (Sep 2025)
- Total Income: ₹139.09 (Sep 2026) vs ₹58.16 (Sep 2025)
Balance Sheet Position (as of 30 September 2026)
- Financial Assets: ₹1,600.63 lakh (Investments: ₹1,465.89 lakh, Cash: ₹3.11 lakh)
- Non-Financial Assets: ₹28.75 lakh
- Financial Liabilities: ₹756.72 lakh (Borrowings: ₹749.20 lakh, Deposits: ₹6.25 lakh)
- Equity: ₹872.66 lakh (Share Capital: ₹1,225.02 lakh, Other Equity: negative ₹352.36 lakh)
Cash Flow Statement
- Operating Activities: Net cash inflow of ₹107.53 lakh
- Investing Activities: Net cash outflow of ₹109.28 lakh (primarily loans and advances given: ₹100.87 lakh)
- Financing Activities: Net cash inflow of ₹1.40 lakh (increase in borrowings)
- Net Change: Decrease of ₹0.34 lakh in cash equivalents
Additional Information
- Business Segment: Single segment of Finance and investment
- Debt Equity Ratio: 0.87 as of 30 September 2026
- Net Profit Margin: 88.45% for the quarter
- Total Debt to Total Assets Ratio: 0.46
- Auditor's Opinion: Qualified opinion expressed by statutory auditors
- Previous Figures: Reclassified/restated for comparability
Financial Impact
All financial impacts are quantified in the disclosure. The company shows significant improvement in profitability compared to the same period previous year.