Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September 2026 (Q2 FY27, H1 FY27)
Nature of Filing / Announcement: Regulatory filing pursuant to SEBI LODR Regulations 30 & 33
Date of Board Meeting / Approval: 12th November 2026
Audit Opinion: Clean (Unmodified)
Auditor’s Comment: The independent auditor, Kanodia Sanyal & Associates, issued a limited review report stating that nothing has come to their attention that causes them to believe the accompanying statement of unaudited financial results contains any material misstatement.
Key Financial Highlights [Rs. In Lakh except EPS]
Standalone Results:
Quarter Ended 30.09.2026 (Unaudited) vs. 30.09.2025 (Unaudited):
- Revenue from Operations: ₹1,805 lakh (Previous Year: ₹1,909 lakh)
- Interest: ₹11 lakh (Previous Year: ₹11 lakh)
- Dividend Income: ₹304 lakh (Previous Year: ₹391 lakh)
- Net gain on fair value changes: ₹1,483 lakh (Previous Year: ₹1,423 lakh)
- Other Income: ₹11 lakh (Previous Year: ₹84 lakh)
- Total Income (A+B): ₹1,805 lakh (Previous Year: ₹1,909 lakh)
- Total Expenses: ₹21 lakh (Previous Year: ₹20 lakh)
- Employees Benefits expenses: ₹5 lakh
- Depreciation & Amortisation expense: ₹1 lakh
- Other Expenses: ₹15 lakh
- Profit before Tax: ₹1,784 lakh (Previous Year: ₹1,889 lakh)
- Tax Expense: ₹213 lakh (Current Tax: ₹0 lakh, Deferred Tax: ₹213 lakh) (Previous Year Total Tax: ₹318 lakh)
- Net Profit for the period: ₹1,571 lakh (Previous Year: ₹1,571 lakh)
- Basic/Diluted Earnings Per Share (EPS): ₹4.86 (Previous Year: ₹4.86)
- Other Comprehensive Income: ₹873 lakh (Items that will not be reclassified to profit or loss)
- Total Comprehensive Income for the period: ₹2,444 lakh (attributable to Owners of the parent)
Half Year Ended 30.09.2026 (Unaudited) vs. 30.09.2025 (Unaudited):
- Net Profit for the period: ₹2,871 lakh (Previous Year: ₹2,837 lakh)
- Basic/Diluted Earnings Per Share (EPS): ₹8.88 (Previous Year: ₹8.78)
- Total Comprehensive Income for the period: ₹2,464 lakh (attributable to Owners of the parent) (Previous Year: ₹1,463 lakh)
Financial Position as at 30th September 2026 (Unaudited) vs. 31st March 2026 (Audited):
- Cash and Cash Equivalents: ₹6 lakh (Previous: Not Specified)
- Bank Balance other than (a) above: ₹18 lakh
- Loans: ₹356 lakh (Previous: ₹450 lakh)
- Investments: ₹1,29,426 lakh (Previous: ₹1,26,955 lakh)
- Total Assets: ₹1,30,027 lakh (Previous: ₹1,27,601 lakh)
- Other Equity: ₹1,14,695 lakh (Previous: ₹1,12,705 lakh)
- Deferred Tax Liabilities (Net): ₹12,016 lakh (Previous: ₹11,647 lakh)
- Paid up Equity Share Capital: ₹3,233 lakh (face Value ₹10/- each)
Segment-wise Performance:
The Company is an NBFC dealing in one segment i.e. investment in shares and providing loans. Hence, segment reporting is not applicable.
Corporate Actions:
Dividend: A dividend paid of ₹475 lakh is reflected in the H1 FY26 cash flow statement (Previous Year H1: ₹365 lakh). No new dividend was declared in this board meeting.
Other Significant Information:
Cash Flow Statement (H1 FY27):
- Net Cash flow from operating activities: ₹108 lakh
- Net Cash flow from Investing Activities: ₹369 lakh
- Net Cash Flow from Financing Activities: (₹475) lakh (Dividend paid)
- Net Increase /(decrease) in Cash and Cash Equivalents: ₹2 lakh