Key Financial Results

Quarter Ended September 30, 2026 (Q2 FY2026)

  • Total Income: ₹1,094.42 lakh
  • Revenue from Operations: ₹1,094.34 lakh comprising:
  • Interest Income: ₹115.51 lakh
  • Dividend Income: ₹4.11 lakh
  • Net Gain on Fair Value Changes: ₹974.72 lakh
  • Other Income: ₹0.08 lakh
  • Total Expenses: ₹132.20 lakh comprising:
  • Finance Cost: ₹8.38 lakh
  • Fees and Commission Expense: ₹1.19 lakh
  • Impairment on Financial Instruments: ₹16.47 lakh
  • Employee Benefits Expense: ₹77.30 lakh
  • Depreciation and Amortization: ₹6.59 lakh
  • Other Expenses: ₹22.27 lakh
  • Profit Before Tax: ₹962.22 lakh
  • Tax Expense: ₹180.37 lakh
  • Current Tax: ₹6.83 lakh
  • Deferred Tax: ₹173.54 lakh
  • Net Profit for Quarter: ₹781.85 lakh
  • Basic/Diluted EPS: ₹4.60 (face value ₹10 per share)

Half-Year Ended September 30, 2026 (H1 FY2026)

  • Total Income: ₹1,107.01 lakh
  • Net Profit: ₹672.45 lakh
  • Basic/Diluted EPS: ₹3.95

Comparative Performance

Q2 FY2026 vs Q1 FY2026: Net profit improved from loss of ₹109.40 lakh in Q1 to profit of ₹781.85 lakh in Q2

H1 FY2026 vs H1 FY2025: Net profit increased from ₹287.26 lakh to ₹672.45 lakh

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹9,914.96 lakh
  • Financial Assets: ₹9,580.75 lakh
  • Cash and Cash Equivalents: ₹715.20 lakh
  • Loans: ₹3,246.69 lakh
  • Investments: ₹5,593.98 lakh
  • Other Financial Assets: ₹24.88 lakh
  • Non-Financial Assets: ₹334.21 lakh
  • Total Liabilities: ₹1,644.83 lakh
  • Borrowings: ₹1,500.00 lakh
  • Trade Payables: ₹2.72 lakh
  • Lease Liabilities: ₹96.77 lakh
  • Other Financial Liabilities: ₹9.69 lakh
  • Provisions: ₹27.96 lakh
  • Other Non-Financial Liabilities: ₹7.69 lakh
  • Equity: ₹8,270.13 lakh
  • Equity Share Capital: ₹1,701.35 lakh
  • Other Equity: ₹6,568.78 lakh

Cash Flow Movements (H1 FY2026)

  • Operating Activities: Net cash generated ₹1,407.54 lakh
  • Investing Activities: Net cash used ₹856.08 lakh
  • Purchase of Property, Plant and Equipment: ₹2.31 lakh
  • Investment in Equity & Debt Instruments: ₹853.77 lakh
  • Financing Activities: Net cash generated ₹21.43 lakh
  • Proceeds from Borrowings: ₹3,015.00 lakh
  • Repayment of Borrowings: ₹2,965.00 lakh
  • Repayment of Lease Liabilities: ₹11.96 lakh
  • Share Issue Expenses: ₹16.61 lakh

Important Notes

1. The company operates as an NBFC in financing and investment activities (single reportable segment).

2. Investments with carrying value of ₹3,580.26 lakh were pledged as security for Loan Against Securities facility.

3. EPS for previous periods has been restated for bonus element arising from Rights Issue.

4. The Board approved raising up to ₹80 crore through Rights Issue:

  • Draft Letter of Offer approved on September 30, 2026
  • BSE in-principle approval received on October 23, 2026
  • Final Letter of Offer approved on November 3, 2026

Meeting Details

  • Board Meeting Date: November 12, 2026
  • Meeting Time: 4:15 PM to 6:00 PM
  • Results reviewed by Audit Committee and approved by Board
  • Limited review conducted by D.S. Talwar & Co., Chartered Accountants