• 1. Unaudited Financial Results for the first quarter ended June 30, 2026.
  • 2. Auditor's Limited Review Report on the Financial Results for the first quarter ended June 30, 2026.

Financial Results for the Quarter Ended June 30, 2026 (Unaudited)

Income Statement Highlights (All figures in ₹ crore except EPS):

  • Revenue from Operations: ₹1.26 crore. This includes Interest Income of (₹0.01) crore.
  • Net gain on fair value changes: ₹7.25 crore.
  • Total Revenue from Operations (I): ₹1.26 crore.
  • Other Income (II): ₹10.04 crore.
  • Total Income (I+II): ₹7.30 crore.

Expenses:

  • Employees benefit expenses: ₹0.17 crore.
  • Depreciation, amortization and impairment: ₹0.01 crore.
  • Other expenses: ₹0.08 crore.
  • Total Expenses (IV): ₹0.26 crore.

Profitability:

  • Profit before exceptional items and tax (III-IV): ₹7.04 crore.
  • Profit before tax (V-VI): ₹7.04 crore (No exceptional items reported).
  • Tax expenses: ₹1.05 crore, comprising Current Tax of (₹0.05) crore and Deferred Tax of ₹1.00 crore.
  • Profit for the period from continuing operations (VII-VIII): ₹5.99 crore.
  • Profit for the period (IX+XII): ₹5.99 crore (No discontinued operations).
  • Total Comprehensive Income for the period: ₹5.99 crore (No other comprehensive income).

Earnings Per Share (EPS) from continuing operations:

  • Basic EPS: ₹11.96
  • Diluted EPS: ₹11.96

Comparative Performance

Quarter-on-Quarter (QoQ) Comparison vs. Q4 FY26 (Mar 31, 2026):

  • Total Income improved significantly to ₹7.30 crore from ₹0.01 crore.
  • Net Profit showed a strong recovery to ₹5.99 crore from a net loss of ₹3.77 crore.
  • Basic EPS improved to ₹11.96 from -₹7.52.

Year-on-Year (YoY) Comparison vs. Q1 FY26 (Jun 30, 2025):

  • Total Income was higher at ₹7.30 crore compared to ₹5.00 crore.
  • Net Profit was higher at ₹5.99 crore compared to ₹4.10 crore.
  • Basic EPS was higher at ₹11.96 compared to ₹8.18.

Auditor's Review

Anand Jimnani & Associates, Chartered Accountants (ICAI FRN: 009604C), issued an Independent Auditor's Review Report. Based on their review conducted in accordance with Standard on Review Engagements (SRE) 2410, nothing came to their attention that causes them to believe that the accompanying Statement contains any material misstatement. The review was substantially less in scope than an audit.

Additional Notes from the Financial Statement

1. The results have been prepared in accordance with Indian Accounting Standards (Ind AS).

2. The results were reviewed by the Audit Committee and approved by the Board of Directors on August 12, 2026.

3. The company is registered as a Non-Banking Financial Company (NBFC) with the RBI. There are no separate reportable segments as per Ind AS 108.

4. Figures are unaudited and have been regrouped where necessary.