Board Meeting Details

The Board of Directors meeting was held on 13th November, 2026, commencing at 5:30 p.m. and concluding at 6:30 p.m.

Key Business Transacted

  • Considered, approved and took on record the Un-Audited Financial Results for the 2nd quarter and half year ended 30th September, 2026 along with the Limited Review Report issued by Statutory Auditors
  • Took note of resignation tendered by Mrs. Pooja Kalanouria from the post of Non-Executive Independent Director
  • Took note of resignation tendered by Mr. Vidhu Bhushan Verma from the post of Non-Executive Independent Director
  • Took note of re-constitution of Committees due to resignations tendered by the Directors

Committee Reconstitution (Annexure A)

Audit Committee

  • Diksha Sharma (Chairperson) - Non-Executive Independent Woman Director
  • Kashiprasad Singh (Member) - Non-Executive Independent Director
  • Jitendra Kumar Goyal (Member) - Executive Director
  • Nita Agarwal (Member) - Non-Executive Independent Woman Director

Nomination & Remuneration Committee

  • Diksha Sharma (Chairperson) - Non-Executive Independent Woman Director
  • Kashiprasad Singh (Member) - Non-Executive Independent Director
  • Nita Agarwal (Member) - Non-Executive Independent Woman Director

Stakeholders Relationship Committee

  • Diksha Sharma (Chairperson) - Non-Executive Independent Woman Director
  • Kashiprasad Singh (Member) - Non-Executive Independent Director
  • Jitendra Kumar Goyal (Member) - Executive Director
  • Nita Agarwal (Member) - Non-Executive Independent Woman Director

Financial Results - Quarter Ended September 30, 2026 (₹ in Lakhs)

Income Statement

  • Interest income: ₹34.15
  • Net Gain on Fair Value Change: ₹0.44
  • Revenue from Operations: ₹34.59
  • Other Income: ₹0.73
  • Total Revenue: ₹35.32

Expenses

  • Finance cost: ₹2.18
  • Impairment of Financial Instruments: ₹-1.03 (reversal)
  • Employee benefits expense: ₹2.47
  • Other Expenses: ₹1.29
  • Total Expenses: ₹4.90

Profitability

  • Profit before exceptional items and tax: ₹30.41
  • Profit before tax: ₹30.47
  • Total Tax Expense: ₹7.65
  • Profit for the quarter: ₹22.82
  • Other Comprehensive Income: ₹-0.06
  • Total Comprehensive Income: ₹22.76

Earnings Per Share (Not annualized)

  • Basic EPS: ₹0.65
  • Diluted EPS: ₹0.65

Financial Results - Half Year Ended September 30, 2026 (₹ in Lakhs)

Income Statement

  • Interest income: ₹56.96
  • Net Gain on Fair Value Change: ₹0.63
  • Revenue from Operations: ₹57.59
  • Other Income: ₹1.19
  • Total Revenue: ₹58.78

Expenses

  • Finance cost: ₹4.41
  • Impairment of Financial Instruments: ₹-2.06 (reversal)
  • Employee benefits expense: ₹5.24
  • Listing fees: ₹4.13
  • Other Expenses: ₹3.77
  • Total Expenses: ₹17.54

Profitability

  • Profit before exceptional items and tax: ₹40.77
  • Profit before tax: ₹40.77
  • Total Tax Expense: ₹10.26
  • Profit for the half year: ₹30.51
  • Other Comprehensive Income: ₹0.00
  • Total Comprehensive Income: ₹30.51

Earnings Per Share (Not annualized)

  • Basic EPS: ₹0.87
  • Diluted EPS: ₹0.87

Balance Sheet Position as at September 30, 2026 (₹ in Lakhs)

Assets

  • Cash & Cash Equivalent: ₹1.19
  • Loans: ₹1,275.45
  • Investments: ₹124.72
  • Other financial assets: ₹2.00
  • Deferred tax assets (net): ₹16.90
  • Total Assets: ₹1,420.26

Liabilities & Equity

  • Borrowings (other than debt securities): ₹139.56
  • Other financial liabilities: ₹141.62
  • Current tax liabilities (net): ₹3.70
  • Other Non-financial liabilities: ₹0.22
  • Equity Share Capital: ₹350.00 (Face Value ₹10/- each)
  • Other Equity: ₹924.72
  • Total Equity: ₹1,274.72

Cash Flow Statement - Half Year Ended September 30, 2026 (₹ in Lakhs)

  • Net cash generated from operating activities: ₹4.13
  • Net cash used in investing activities: ₹0.00
  • Net cash used in financing activities: ₹-3.21
  • Net increase in cash and cash equivalents: ₹0.92
  • Opening cash and cash equivalents: ₹0.26
  • Closing cash and cash equivalents: ₹1.19

Notes to Financial Results

1. The results were reviewed by the Audit Committee and approved by the Board on November 13, 2026

2. Statutory auditors conducted a limited review of the results

3. Prepared in accordance with Indian Accounting Standards (Ind AS)

4. Company's primary business segments are Investments and Finance

5. No geographical segment reporting required

6. Other Comprehensive income represents fair valuation impact of non-current investments

7. Quarter figures represent the balance between unaudited Q1 and YTD figures

8. "0" values represent amounts less than ₹1 lakh

9. Previous period figures regrouped/reclassified for consistency

10. Results available on company website (www.decillion.co.in) and BSE website

Auditor's Review Report

MGSA & Company (Firm Registration No.: 022481C) issued an independent review report stating:

  • Conducted review in accordance with SRE 2410
  • Nothing came to their attention causing belief that the statement contains material misstatement
  • Statement prepared in accordance with Ind AS 34 "Interim Financial Reporting"
  • Review provides moderate assurance, substantially less in scope than audit