Key Financial Results

Quarterly Performance (Q2 FY2026)

  • Revenue from Operations: ₹123.97 lakh
  • Interest Income: ₹123.68 lakh
  • Other Operating Income: ₹0.29 lakh
  • Total Expenses: ₹21.87 lakh
  • Employee Benefits Expense: ₹10.20 lakh
  • Finance Cost: ₹0.41 lakh
  • Depreciation & Amortization: ₹2.12 lakh
  • Other Expenses: ₹9.13 lakh
  • Profit Before Tax: ₹102.10 lakh
  • Tax Expense: ₹25.70 lakh (Current Tax only)
  • Net Profit for Quarter: ₹76.41 lakh
  • Basic & Diluted EPS: ₹0.24 (face value ₹2.00 per share)

Half-Yearly Performance (H1 FY2026)

  • Total Income: ₹242.47 lakh
  • Total Expenses: ₹47.08 lakh
  • Profit Before Tax: ₹195.39 lakh
  • Tax Expense: ₹48.99 lakh (Current Tax only)
  • Net Profit for Half-Year: ₹146.40 lakh
  • Basic & Diluted EPS: ₹0.46

Year-over-Year Comparison

  • Q2 FY2026 Net Profit increased to ₹76.41 lakh from ₹55.45 lakh in Q2 FY2025 (37.8% growth)
  • H1 FY2026 Net Profit increased to ₹146.40 lakh from ₹103.47 lakh in H1 FY2025 (41.5% growth)

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹3,091.79 lakh (vs. ₹2,724.23 lakh as at March 31, 2026)
  • Financial Assets: ₹3,054.36 lakh
  • Cash & Cash Equivalents: ₹36.96 lakh
  • Bank Balances: ₹3.07 lakh
  • Loans: ₹2,994.58 lakh
  • Investments: ₹19.75 lakh
  • Non-Financial Assets: ₹37.43 lakh
  • Total Liabilities: ₹160.02 lakh
  • Equity: ₹2,931.77 lakh
  • Equity Share Capital: ₹635.06 lakh (317.53 lakh shares of ₹2.00 face value)
  • Other Equity: ₹2,296.71 lakh

Cash Flow Statement (H1 FY2026)

  • Net Cash from Operating Activities: (₹195.75) lakh
  • Net Cash from Investing Activities: (₹0.11) lakh
  • Net Cash from Financing Activities: ₹185.13 lakh
  • Proceeds from share capital issue: ₹188.90 lakh
  • Repayment of Borrowings: (₹2.83) lakh
  • Interest Paid: (₹0.94) lakh
  • Net Change in Cash: (₹10.72) lakh
  • Cash & Cash Equivalents at End: ₹40.04 lakh

Dividend Information

  • Final dividend of ₹0.05 per equity share approved for FY2026 at AGM held September 28, 2026
  • Dividend payment date: October 14, 2026
  • Dividend liability recognized: ₹15.88 lakh during Q2 FY2026

Corporate and Regulatory Details

  • Board Meeting: Held October 30, 2026 (3:00 PM to 3:30 PM IST)
  • Trading Window: Closed until 48 hours after results publication (opening after November 1, 2026)
  • Company Status: RBI-registered Non-Banking Financial Company (Base Layer NBFC-BL)
  • Segment Information: Single reportable segment - Non-Banking Financial Activities
  • Geographic Presence: Entirely within India

Auditor Review

  • Limited review conducted by R.P. Khandelwal & Associates (FRN 001795C)
  • Review performed under SRE 2410 standards
  • No material misstatements identified in the financial results
  • Results prepared in accordance with Ind AS 34, RBI guidelines, and SEBI Regulation 33