Key Financial Figures - Standalone (₹ in Lakhs)

Quarterly Performance (Q2 FY27):

  • Total Income: ₹438.95
  • Total Expenses: ₹678.44
  • Loss before tax: ₹(239.49)
  • Tax benefit: ₹(67.49)
  • Net Loss: ₹(172.00)
  • Other Comprehensive Income: ₹579.33
  • Total Comprehensive Income: ₹407.33
  • Basic EPS: ₹(2.82)

Half-Yearly Performance (H1 FY27):

  • Total Income: ₹2,179.50
  • Total Expenses: ₹239.03
  • Profit before tax: ₹1,940.47
  • Tax expense: ₹430.46
  • Net Profit: ₹1,510.01
  • Other Comprehensive Income: ₹905.00
  • Total Comprehensive Income: ₹2,415.01
  • Basic EPS: ₹24.77

Comparative Figures (Q2 FY26):

  • Total Income: ₹1,252.06
  • Net Profit: ₹183.48
  • Basic EPS: ₹3.01

Key Financial Figures - Consolidated (₹ in Lakhs)

Quarterly Performance (Q2 FY27):

  • Total Income: ₹22,338.42
  • Total Expenses: ₹17,527.09
  • Profit before tax: ₹12,789.84
  • Tax expense: ₹2,724.09
  • Net Profit: ₹10,065.75
  • Other Comprehensive Income: ₹2,511.32
  • Total Comprehensive Income: ₹12,577.07
  • Basic EPS: ₹104.70

Half-Yearly Performance (H1 FY27):

  • Total Income: ₹50,226.94
  • Total Expenses: ₹32,691.87
  • Profit before tax: ₹37,840.13
  • Tax expense: ₹8,395.84
  • Net Profit: ₹29,444.29
  • Other Comprehensive Income: ₹8,604.46
  • Total Comprehensive Income: ₹38,048.75
  • Basic EPS: ₹323.14

Segment Performance (H1 FY27):

  • Treasury Operations: Revenue ₹19,897.23, Results ₹14,761.78
  • Flexible Packaging Film: Revenue ₹30,329.71, Results ₹1,627.06
  • Food and Beverages (Discontinued): Loss ₹(663.53)

Assets and Liabilities Position (Standalone as at September 30, 2026):

  • Total Assets: ₹53,808.17
  • Investments: ₹50,754.24
  • Cash and cash equivalents: ₹761.71
  • Total Liabilities: ₹529.88
  • Total Equity: ₹53,278.29

Assets and Liabilities Position (Consolidated as at September 30, 2026):

  • Total Assets: ₹5,66,500.19
  • Investments: ₹1,29,168.49
  • Cash and cash equivalents: ₹5,321.54
  • Total Liabilities: ₹1,78,178.17
  • Total Equity: ₹3,88,322.02

Board and Committee Approvals

  • Board meeting held on November 12, 2026 from 11:40 AM to 1:00 PM IST
  • Results reviewed by Audit Committee and approved by Board of Directors
  • Limited review report issued by U S Agarwal & Associates

Additional Information

  • Paid-up equity share capital: ₹609.72 lakhs (Face value ₹10 each)
  • Exceptional item of ₹22.55 lakhs in FY26 related to settlement of Hatibari Tea Factory assets
  • Business activity falls under single operating segment "Treasury Operations"
  • Discontinued operation: Twelve Cupcakes Pte Limited under creditors' voluntary winding-up in Singapore