Standalone Financial Performance (Amounts in ₹ Lakhs)

Balance Sheet Position as at 30th September, 2026:

  • Total Assets: ₹3,323.53 lakhs (vs ₹2,282.57 lakhs as at 30.09.2025 and ₹2,899.57 lakhs as at 31.03.2026)
  • Property, Plant and Equipment: ₹149.37 lakhs
  • Investments: ₹3,015.22 lakhs
  • Cash and Cash Equivalents: ₹5.61 lakhs
  • Equity Share Capital: ₹203.70 lakhs (unchanged)
  • Other Equity: ₹2,226.79 lakhs
  • Non-Current Liabilities: ₹837.40 lakhs

Statement of Profit and Loss for H1 FY27 (Six months ended 30th September, 2026):

  • Revenue from Operations: ₹145.61 lakhs (vs ₹266.66 lakhs in H1 FY26)
  • Other Income: ₹84.20 lakhs
  • Total Income: ₹229.81 lakhs
  • Total Expenses: ₹83.80 lakhs
  • Profit Before Tax: ₹146.01 lakhs
  • Current Tax Expense: ₹36.75 lakhs
  • Profit for the Period: ₹109.26 lakhs (vs ₹132.17 lakhs in H1 FY26)
  • Earnings Per Share (Basic & Diluted): ₹0.54 (vs ₹0.65 in H1 FY26)

Standalone Cash Flows for H1 FY27:

  • Cash from Operating Activities: ₹17.15 lakhs
  • Cash used in Investing Activities: ₹(344.43) lakhs
  • Cash from Financing Activities: ₹329.27 lakhs
  • Net change in cash: ₹1.99 lakhs

Consolidated Financial Performance (Amounts in ₹ Lakhs)

Consolidated Balance Sheet as at 30th September, 2026:

  • Total Assets: ₹2,942.48 lakhs
  • Property, Plant and Equipment: ₹459.71 lakhs
  • Investments: ₹2,309.08 lakhs
  • Cash and Cash Equivalents: ₹19.65 lakhs
  • Equity Share Capital: ₹203.70 lakhs
  • Other Equity: ₹2,586.30 lakhs

Consolidated Statement of Profit and Loss for H1 FY27:

  • Revenue from Operations: ₹511.81 lakhs (vs ₹445.63 lakhs in H1 FY26)
  • Other Income: ₹108.23 lakhs
  • Total Income: ₹620.04 lakhs
  • Total Expenses: ₹422.04 lakhs
  • Profit Before Tax: ₹198.00 lakhs
  • Current Tax Expense: ₹49.83 lakhs
  • Profit for the Period: ₹148.17 lakhs
  • Share of profit of an Associate: ₹59.26 lakhs
  • Total Profit after tax: ₹207.43 lakhs (vs ₹231.39 lakhs in H1 FY26)
  • Earnings Per Share (Basic & Diluted): ₹1.02 (vs ₹1.14 in H1 FY26)

Consolidated Cash Flows for H1 FY27:

  • Cash used in Operating Activities: ₹(188.55) lakhs
  • Cash from Investing Activities: ₹213.73 lakhs
  • Cash used in Financing Activities: ₹(12.84) lakhs
  • Net change in cash: ₹12.34 lakhs

Auditor's Review

BSD & Co., Chartered Accountants, issued limited review reports for both standalone and consolidated financial results. The auditors concluded that nothing came to their attention causing them to believe that the statements contain any material misstatement and are prepared in accordance with Ind AS 34 and SEBI Listing Regulations.