Detailed Financial Summary
Key Financial Performance - Standalone
Quarter Ended September 30, 2026:
- Revenue from operations: ₹717.00 lakhs (vs ₹719.71 lakhs in Q2 previous year)
- Other income: ₹87.23 lakhs
- Total income: ₹804.23 lakhs
- Total expenses: ₹830.05 lakhs
- Profit before exceptional items and tax: (₹25.82) lakhs
- Exceptional items (income): ₹41.94 lakhs (written back of security deposits)
- Profit before tax: ₹16.12 lakhs
- Tax expense: ₹0.12 lakhs (Current tax: ₹3.70 lakhs, Deferred tax: (₹3.58) lakhs)
- Profit for the period: ₹16.00 lakhs
- Basic EPS: ₹0.02
- Diluted EPS: ₹0.02
Half Year Ended September 30, 2026:
- Revenue from operations: ₹1,412.55 lakhs (vs ₹1,514.40 lakhs in H1 previous year)
- Other income: ₹228.86 lakhs
- Total income: ₹1,641.41 lakhs
- Profit before tax: ₹202.07 lakhs
- Profit for the period: ₹149.45 lakhs
- Basic EPS: ₹0.19
- Diluted EPS: ₹0.19
Key Financial Performance - Consolidated
Quarter Ended September 30, 2026:
- Revenue from operations: ₹877.48 lakhs
- Other income: ₹124.20 lakhs
- Total income: ₹1,001.68 lakhs
- Profit before exceptional items and tax: ₹10.10 lakhs
- Exceptional items (income): ₹41.94 lakhs
- Profit before tax: ₹52.04 lakhs
- Profit for the period: ₹69.46 lakhs
- Basic EPS: ₹0.09
- Diluted EPS: ₹0.09
Half Year Ended September 30, 2026:
- Revenue from operations: ₹1,684.05 lakhs
- Other income: ₹302.50 lakhs
- Total income: ₹1,986.55 lakhs
- Profit before tax: ₹241.15 lakhs
- Profit for the period: ₹206.10 lakhs
- Basic EPS: ₹0.26
- Diluted EPS: ₹0.26
Segment Performance
Standalone Segment Revenue (Q2 Sept 2026):
- IT learning and software solutions: ₹629.44 lakhs
- Hotel: ₹70.01 lakhs
- Others: ₹17.55 lakhs
Standalone Segment Net Profit (Q2 Sept 2026):
- IT learning and software solutions: ₹33.37 lakhs
- Hotel: (₹98.65) lakhs (loss)
- Others: ₹2.27 lakhs
Consolidated Segment Revenue (Q2 Sept 2026):
- IT learning and software solutions: ₹629.44 lakhs
- Hotel: ₹70.01 lakhs
- Media: ₹160.48 lakhs
- Others: ₹17.55 lakhs
Consolidated Segment Net Profit (Q2 Sept 2026):
- IT learning and software solutions: ₹33.37 lakhs
- Hotel: (₹98.65) lakhs (loss)
- Media: (₹1.05) lakhs (loss)
- Others: ₹2.27 lakhs
Balance Sheet Position (as at September 30, 2026)
Standalone:
- Total assets: ₹21,564.76 lakhs
- Non-current assets: ₹13,222.11 lakhs
- Current assets: ₹9,223.59 lakhs
- Total equity: ₹14,280.10 lakhs
- Non-current liabilities: ₹4,249.21 lakhs
- Current liabilities: ₹3,458.37 lakhs
Consolidated:
- Total assets: ₹21,856.02 lakhs
- Non-current assets: ₹12,632.43 lakhs
- Current assets: ₹6,953.87 lakhs
- Total equity: ₹14,214.36 lakhs
- Non-current liabilities: ₹4,298.29 lakhs
- Current liabilities: ₹3,341.86 lakhs
Cash Flow Statement (Half Year Ended September 30, 2026)
Standalone:
- Net cash flow from operations: (₹858.27) lakhs
- Net cash flow from investing: (₹304.58) lakhs
- Net cash flow from financing: ₹1,341.43 lakhs
- Net increase in cash: ₹178.58 lakhs
Consolidated:
- Net cash flow from operations: (₹1,064.66) lakhs
- Net cash flow from investing: (₹128.20) lakhs
- Net cash flow from financing: ₹1,403.39 lakhs
- Net increase in cash: ₹210.53 lakhs
Exceptional Items
During the quarter ended September 30, 2026, exceptional items include written back of security deposits (liabilities) of ₹41.94 lakhs which is no longer required to be paid in view of non-receipt of any claim against them for more than past 10 years.
Capital Structure
- Paid-up equity capital: ₹1,582.50 lakhs (Face value ₹2 each)
- Reserves excluding revaluation reserves (previous year): ₹12,557.75 lakhs (standalone), ₹12,631.86 lakhs (consolidated)
Audit and Review
The results have been reviewed by the Audit Committee, approved by the Board of Directors, and a limited review has been carried out by the statutory auditors S. Misra & Associates, Chartered Accountants.
Additional Notes
- Previous periods figures have been regrouped/rearranged wherever necessary
- Assets and liabilities are used interchangeably amongst segments
- Results may vary due to peculiar nature of Govt. contracts in IT Learning segment and seasonal impact on hotel industry
- Statement of Cash Flow is attached in Annexure A