Financial Performance Highlights (Amount in ₹ Crore)

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹0.05
  • Interest Income: ₹0.00 (vs ₹0.03 in Q2 FY26)
  • Dividend Income: ₹0.05 (vs ₹0.04 in Q2 FY26)
  • Net gain on fair value changes: ₹0.00 (vs ₹0.00 in Q2 FY26)
  • Total Income: ₹0.05
  • Total Expenses: ₹2.61
  • Employees benefit expenses: ₹0.17
  • Depreciation, amortization and impairment: ₹0.01
  • Fees and commission expenses: ₹0.02
  • Net loss on fair value changes: ₹2.41
  • Loss before tax: ₹(2.56)
  • Tax expenses: ₹(0.37) (Current Tax: ₹0.04, Deferred Tax: ₹(0.41))
  • Net Loss for the quarter: ₹(2.19)
  • Basic and Diluted EPS: ₹(4.37)

Half Year Ended September 30, 2026 (H1 FY27):

  • Revenue from Operations: ₹4.90
  • Interest Income: ₹0.01
  • Dividend Income: ₹0.05
  • Net gain on fair value changes: ₹4.84
  • Other Income: ₹0.04
  • Total Income: ₹4.94
  • Total Expenses: ₹0.46
  • Employees benefit expenses: ₹0.34
  • Depreciation, amortization and impairment: ₹0.02
  • Fees and commission expenses: ₹0.10
  • Profit before tax: ₹4.48
  • Tax expenses: ₹0.68 (Current Tax: ₹0.09, Deferred Tax: ₹0.59)
  • Net Profit for half year: ₹3.80
  • Basic and Diluted EPS: ₹7.59

Comparative Figures:

  • Q2 FY26 Net Loss: ₹(2.11) crore
  • H1 FY25 Net Profit: ₹1.99 crore
  • FY26 Full Year Net Loss: ₹(0.87) crore

Balance Sheet Position (as of September 30, 2026)

Total Assets: ₹39.40 crore (vs ₹34.97 crore as of March 31, 2026)

  • Financial Assets: ₹38.99 crore
  • Cash and cash equivalents: ₹0.09 crore (vs ₹0.47 crore)
  • Loans: ₹0.15 crore (unchanged)
  • Investments: ₹38.35 crore (vs ₹33.43 crore)
  • Other financial assets: ₹0.40 crore (vs ₹0.47 crore)
  • Non-Financial Assets: ₹0.41 crore
  • Property, plant and equipments: ₹0.41 crore (vs ₹0.45 crore)

Total Liabilities and Equity: ₹39.40 crore

  • Financial Liabilities: ₹0.06 crore
  • Subordinated financial liabilities: ₹0.06 crore (vs ₹0.03 crore)
  • Non-Financial Liabilities: ₹2.13 crore
  • Provisions: ₹2.13 crore (vs ₹1.54 crore)
  • Equity: ₹37.21 crore
  • Equity share capital: ₹5.01 crore (unchanged)
  • Other equity: ₹32.20 crore (vs ₹28.39 crore)

Cash Flow Statement (H1 FY27)

  • Cash flow from operating activities: ₹9.25 crore
  • Cash flow from investing activities: ₹(4.91) crore
  • Net decrease in cash and cash equivalents: ₹(0.39) crore
  • Cash and cash equivalents at beginning: ₹0.47 crore
  • Cash and cash equivalents at end: ₹0.09 crore

Auditor's Review

Anand Jimnani & Associates, Chartered Accountants (ICAI FRN: 009604C), issued a limited review report stating that nothing has come to their attention that causes them to believe that the financial results:

1. Have not been prepared in accordance with Ind AS 34

2. Do not comply with Regulation 33 of SEBI LODR Regulations

3. Contain any material misstatement

The review was conducted in accordance with SRE 2410 issued by ICAI.

Additional Information

  • The results have been prepared in accordance with Indian Accounting Standards (Ind AS)
  • Figures are unaudited and have been regrouped wherever necessary
  • The company has no discontinued operations
  • No exceptional items were reported during the period