Summary of Key Information:

Reporting Period: Quarter and Half Year ended September 30, 2026 (Q2 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting pursuant to Regulation 30 of SEBI (LODR) Regulations, 2015

Audit Opinion:

Clean, unmodified opinion from statutory auditors Gupta Raj & Co. for both standalone and consolidated results.

Key Financial Highlights [Rs. in Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹66,207.46 (Q2 FY26: ₹61,254.36 | +8% YoY)
  • Total Income: ₹66,454.57
  • Net Profit: ₹1,265.04 (Q2 FY26: ₹709.00 | +78% YoY)
  • EPS: ₹8.42 (Q2 FY26: ₹4.72)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹1,10,958.64 (H1 FY26: ₹96,526.28 | +15% YoY)
  • Total Income: ₹1,11,283.10
  • Net Profit: ₹2,165.71 (H1 FY26: ₹1,239.95 | +75% YoY)
  • EPS: ₹14.42 (H1 FY26: ₹8.26)

Balance Sheet Position as at September 30, 2026:

  • Total Assets: ₹1,12,317.48 (March 31, 2026: ₹86,311.16)
  • Cash and Cash Equivalents: ₹20,105.81 (March 31, 2026: ₹475.97)
  • Other Equity: ₹30,599.77 (March 31, 2026: ₹28,448.00)
  • Debt (Current + Non-current Borrowings): ₹12,983.48 (March 31, 2026: ₹32,424.87)

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹75,213.51 (Q2 FY26: ₹65,501.09 | +15% YoY)
  • Total Income: ₹75,480.42
  • Net Profit: ₹2,593.51 (Q2 FY26: ₹1,894.77 | +37% YoY)
  • EPS: ₹14.94 (Q2 FY26: ₹10.85)
  • Attribution: Parent Shareholders ₹2,256.96, Non-controlling Interest ₹322.60

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹1,22,820.53 (H1 FY26: ₹1,04,797.49 | +17% YoY)
  • Total Income: ₹1,23,164.80
  • Net Profit: ₹3,947.04 (H1 FY26: ₹2,913.26 | +36% YoY)
  • EPS: ₹23.17 (H1 FY26: ₹16.77)
  • Attribution: Parent Shareholders ₹3,493.50, Non-controlling Interest ₹439.59

Consolidated Balance Sheet Position as at September 30, 2026:

  • Total Assets: ₹1,32,547.75 (March 31, 2026: ₹93,723.64)
  • Cash and Cash Equivalents: ₹20,635.70 (March 31, 2026: ₹535.96)
  • Other Equity: ₹38,594.90 (March 31, 2026: ₹34,861.22)
  • Debt (Current + Non-current Borrowings): ₹19,399.90 (March 31, 2026: ₹32,426.09)
  • Non-controlling Interest: ₹2,806.00 (March 31, 2026: ₹2,366.40)

Segment-wise Performance [Rs. in Lakhs]:

Standalone Segment Revenue (Q2 FY27):

  • Brand Business: ₹5,305.54
  • Market Entry Specialist: ₹60,901.91

Standalone Segment Results (Net Revenue after allocable cost) (Q2 FY27):

  • Brand Business: ₹377.88
  • Market Entry Specialist: ₹3,616.83

Consolidated Segment Revenue (Q2 FY27):

  • Brand Business: ₹14,311.61
  • Market Entry Specialist: ₹60,901.90

Consolidated Segment Results (Net Revenue after allocable cost) (Q2 FY27):

  • Brand Business: ₹4,676.49
  • Market Entry Specialist: ₹3,616.82

Corporate Actions:

Not Specified

Other Significant Information:

  • Two step-down subsidiaries were incorporated during the period:
  • Secure Connection, LLC in the USA
  • Sai'an Zhilian (Shenzhen) Technology Co., Ltd. in Shenzhen, China
  • No significant business operations had been carried out by either company as of September 30, 2026
  • The consolidated results include subsidiaries Creative Peripherals and Distribution Limited, Hong Kong and Secure Connection Limited, Hong Kong, and associate Creative Ecommerce Ventures Private Limited
  • The auditors did not review the results of the Hong Kong subsidiaries but relied on management certifications

Cash Flow Highlights [Standalone, Rs. in Lakhs, H1 FY27]:

  • Net cash from operating activities: ₹40,693.42 (H1 FY26: ₹(7,983.71))
  • Net cash used in investing activities: ₹(120.72) (H1 FY26: ₹(56.02))
  • Net cash from financing activities: ₹(20,942.86) (H1 FY26: ₹4,779.07)
  • Net increase in cash: ₹19,629.84 (H1 FY26: ₹(3,260.66))