Key Financial Performance (Standalone)

All figures are in ₹ lakhs unless otherwise specified.

Income Statement Highlights:

  • Revenue from Operations: ₹73.17 (Q1 FY26) vs ₹2.93 (Q1 FY25) vs ₹143.96 (FY26 Audited)
  • Other Income: ₹0.00 (Q1 FY26) vs ₹0.01 (Q1 FY25) vs ₹13.39 (FY26 Audited)
  • Total Income: ₹73.17 (Q1 FY26) vs ₹2.94 (Q1 FY25) vs ₹157.35 (FY26 Audited)
  • Total Expenses: ₹82.72 (Q1 FY26) vs ₹11.33 (Q1 FY25) vs ₹161.24 (FY26 Audited)
  • Purchases of Stock-in-Trade: ₹72.23
  • Change in Inventories: ₹4.34
  • Employee Benefits Expense: ₹0.01
  • Finance Costs: ₹0.02
  • Depreciation: ₹0.00
  • Other Expenses: ₹6.12
  • Profit/(Loss) Before Tax: (₹9.55) (Q1 FY26) vs (₹8.39) (Q1 FY25) vs (₹3.89) (FY26 Audited)
  • Tax Expense (Deferred Tax): ₹2.72
  • Net Profit/(Loss) for the Period: (₹6.83) (Q1 FY26) vs (₹6.30) (Q1 FY25) vs (₹2.74) (FY26 Audited)
  • Other Comprehensive Income (Net of Tax): ₹174.74 (primarily from changes in fair value of equity instruments)
  • Total Comprehensive Income: ₹167.91 (Q1 FY26) vs (₹236.20) (Q1 FY25)

Earnings Per Share (EPS):

  • Basic EPS (Continuing Operations): (₹0.37) (Q1 FY26) vs (₹0.35) (Q1 FY25)
  • Diluted EPS (Continuing Operations): (₹0.37) (Q1 FY26) vs (₹0.35) (Q1 FY25)

Capital Structure:

  • Paid-Up Equity Share Capital: ₹731.55 (face value ₹10 per share)
  • Other Equity: ₹1,769.97 (Q1 FY26) vs ₹1,602.06 (Q4 FY26) vs ₹2,855.30 (Q1 FY25)

Segment Information

The company operates three reportable segments: Trading In Shares, Trading Others, and Service Contract.

Q1 FY26 Segment Results:

  • Trading Others Segment: Purchases ₹72.23; Segment Result ₹0.94
  • Total Segment Results: ₹0.94
  • Service Income: ₹11.97
  • Unallocable Corporate Income: ₹6.60
  • Unallocable Corporate Expenses (Net): (₹10.49)
  • Profit Before Tax: (₹9.55)

Segment Assets and Liabilities (Q1 FY26):

  • Trading Others Assets: ₹76.83
  • Unallocable Assets: ₹2,504.23
  • Total Segment Assets: ₹2,581.06
  • Trading Others Liabilities: ₹3.70
  • Unallocable Liabilities: ₹75.84
  • Total Segment Liabilities: ₹79.54

Net Worth Calculation

As per Section 2(57) of the Companies Act, 2013:

  • Equity Share Capital: ₹731.55
  • Other Equity (excluding Revaluation Reserve): ₹1,769.97
  • Less: Reserve for Equity Instrument Through OCI (from fair valuation): (₹1,357.62)
  • Net Worth: ₹1,143.90

Key Ratios (Q1 FY26)

  • Debt-Equity Ratio: Not applicable (-
  • Debt Service Coverage Ratio: Not applicable (-
  • Interest Service Coverage Ratio: Not applicable (-
  • Net Worth: ₹1,143.90 lakh
  • Current Ratio: 114
  • Long Term Debts to Working Capital: Not applicable (-
  • Current Liabilities Ratio: 1.00
  • Total Debts to Total Assets: 0.03
  • Debtors Turnover: 1.90
  • Inventory Turnover: Not applicable (NA
  • Operating Margin %: -13.05%
  • Net Profit Margin %: -2.44%

Additional Information

  • The financial results were prepared in accordance with Indian Accounting Standards (Ind AS).
  • The company received nil shareholder complaints during the quarter.
  • The results are available on the company's website (www.disharesourcesltd.com) and BSE website (www.bseindia.com).