The Board considered and approved the following business:

1. The Unaudited Financial Results of the Company for the quarter ended June 30, 2026.

2. The Limited Review Report on Unaudited Financial Results for the quarter ended June 30, 2026.

Financial Results Highlights (Standalone, Rs. in Lakh)

Revenue Performance:

  • Total Revenue from operations: ₹79.63 lakh (Q1 FY2027) vs ₹79.18 lakh (Q1 FY2026)
  • Interest Income: ₹78.54 lakh (Q1 FY2027) vs ₹79.18 lakh (Q1 FY2026)
  • Interest from Neo Money App: ₹1.10 lakh (newly reported stream)
  • Dividend Income: ₹0.00 lakh
  • Rental Income: ₹0.00 lakh
  • Other Income: ₹0.00 lakh (Q1 FY2027) vs ₹1.61 lakh (Q1 FY2026)
  • Total Revenue (I+II): ₹79.63 lakh (Q1 FY2027) vs ₹80.79 lakh (Q1 FY2026)

Expense Breakdown:

  • Total Expenses: ₹76.86 lakh (Q1 FY2027) vs ₹78.17 lakh (Q1 FY2026)
  • Finance Costs: ₹38.90 lakh (newly incurred)
  • Employee Benefits Expense: ₹7.86 lakh vs ₹21.31 lakh YoY
  • Depreciation & amortization: ₹12.99 lakh vs ₹9.43 lakh YoY
  • Legal Fees & commission: ₹5.30 lakh vs ₹0.81 lakh YoY
  • Other expenses: ₹10.61 lakh vs ₹46.62 lakh YoY

Profitability:

  • Profit before exceptional items and tax: ₹3.98 lakh vs ₹2.62 lakh YoY
  • Exceptional items: ₹0.00 lakh
  • Profit before tax: ₹3.98 lakh vs ₹2.62 lakh YoY
  • Tax expense: ₹1.04 lakh (Current tax) vs ₹0.66 lakh YoY
  • Profit for the period from continuing operations: ₹2.95 lakh vs ₹1.96 lakh YoY
  • Profit/(Loss) from discontinued operations: ₹0.00 lakh
  • Provision for NPA: ₹0.00 lakh vs ₹55.57 lakh YoY
  • Net Profit/(Loss) for the period: ₹2.95 lakh vs (₹53.62) lakh YoY

Earnings Per Share:

  • Basic EPS: ₹1.54 (Q1 FY2027) vs ₹(4.51) (Q1 FY2026)
  • Diluted EPS: ₹1.54 (Q1 FY2027) vs ₹(4.51) (Q1 FY2026)

Additional Information:

  • The Board has not proposed any dividend for the quarter.
  • Provision for current tax is made every quarter, while deferred tax is provided only at year-end (31st March).
  • Previous period figures have been re-grouped and re-arranged where required.
  • Segment reporting is not applicable to the company.

The Limited Review Report and the Ind AS compliant Unaudited Financial Results are available on the company's website (www.dhruvacapital.com) and the BSE website (www.bseindia.com).

Auditor Review

V. Jalan & Co., Chartered Accountants (FRN: 320010E), conducted a limited review of the results pursuant to Regulation 33 of SEBI LODR Regulations. Their report, dated August 13, 2026, states that nothing has come to their attention that causes them to believe that the statement has not been prepared in all material aspects in accordance with Ind AS and required disclosures.