Key Financial Figures - Standalone (Quarter Ended September 30, 2026)
- Total Income: ₹547.18 lakhs
- Revenue from Operations: ₹441.07 lakhs
- Other Income: ₹106.11 lakhs
- Total Expenses: ₹178.78 lakhs
- Employee benefits expense: ₹26.99 lakhs
- License Fees: ₹124.33 lakhs
- Other Expenses: ₹25.13 lakhs
- Cost of materials consumed: ₹2.33 lakhs
- Profit Before Tax: ₹368.40 lakhs
- Tax Expense: ₹0.00
- Net Profit for the Period: ₹368.40 lakhs
- Earnings Per Share (Basic & Diluted): ₹0.087
Comparative Performance - Standalone
- Previous Quarter (June 2026): Net loss of ₹86.82 lakhs
- Year-Ago Quarter (September 2025): Net loss of ₹358.24 lakhs
- Half Year Ended September 2026: Net profit of ₹281.59 lakhs
- Half Year Ended September 2025: Net loss of ₹402.39 lakhs
- Full Year Ended March 2026: Net loss of ₹1,588.06 lakhs
Key Financial Figures - Consolidated (Quarter Ended September 30, 2026)
- Total Income: ₹547.18 lakhs
- Revenue from Operations: ₹441.07 lakhs
- Other Income: ₹106.11 lakhs
- Total Expenses: ₹187.34 lakhs
- Employee benefits expense: ₹26.99 lakhs
- License Fees: ₹124.50 lakhs
- Other Expenses: ₹33.52 lakhs
- Cost of materials consumed: ₹2.33 lakhs
- Profit Before Tax: ₹359.85 lakhs
- Tax Expense: ₹0.00
- Net Profit for the Period: ₹359.85 lakhs
- Earnings Per Share (Basic & Diluted): ₹0.085
Balance Sheet Highlights (Standalone as of September 30, 2026)
- Total Assets: ₹16,613.14 lakhs
- Non-Current Assets: ₹3,411.63 lakhs
- Property, Plant and Equipment: ₹217.42 lakhs
- Software/Intangible assets: ₹1,998.91 lakhs
- Investments: ₹636.22 lakhs
- Other financial assets: ₹221.97 lakhs
- Loans: ₹319.11 lakhs
- Trade receivables (non-current): ₹18.00 lakhs
- Current Assets: ₹13,201.51 lakhs
- Trade receivables: ₹1,476.10 lakhs
- Loans & Advances: ₹7,956.92 lakhs
- Other financial assets: ₹122.86 lakhs
- Other current assets: ₹3,645.63 lakhs
- Equity: ₹14,111.19 lakhs
- Equity Share Capital: ₹4,227.35 lakhs
- Other Equity: ₹9,883.84 lakhs
- Current Liabilities: ₹2,508.95 lakhs
- Trade payables: ₹1,566.94 lakhs (₹10.71 lakhs to micro/small enterprises)
- Other financial liabilities: ₹47.42 lakhs
- Provisions: ₹755.74 lakhs
- Other current liabilities: ₹179.27 lakhs
Cash Flow Statement (Standalone Half Year Ended September 2026)
- Cash from Operating Activities: ₹363.24 lakhs
- Cash from Investing Activities: (₹248.66) lakhs
- Net Increase in Cash: ₹114.57 lakhs
- Opening Cash Balance: ₹8.29 lakhs
- Closing Cash Balance: ₹122.86 lakhs
Audit Qualifications
The statutory auditors, H. Rajen & Co., issued a limited review report with the following qualifications:
1. Some trade payables, trade receivables, and other financial liabilities are subject to confirmation, and their impact on financial statements is unascertainable
2. SEBI had initiated an inquiry/investigation concerning the Company (last communication received in May 2026). The final outcome remains awaited, and the financial impact cannot be ascertained
Subsidiaries Included in Consolidated Results
The consolidated financial results include the following wholly-owned subsidiaries:
1. Cressanda Analytica Services Private Limited
2. Cressanda Retails Solutions Private Limited
3. Cressanda E-Platform Private Limited
4. Cressanda Consumers Private Limited
5. Cressanda Renewable Energy Limited