Financial Performance Highlights

Quarter Ended 30.09.2026 (Unaudited):

  • Revenue from Operations: ₹12.75 lakhs (compared to ₹21.58 lakhs in Q2 FY26)
  • Interest Income: ₹12.75 lakhs (₹21.58 lakhs in Q2 FY26)
  • Dividend Income: Nil (Nil in Q2 FY26)
  • Other Income: Nil (Nil in Q2 FY26)
  • Total Expenses: ₹15.55 lakhs (₹19.24 lakhs in Q2 FY26)
  • Finance Cost: ₹0.01 lakh (₹4.67 lakhs in Q2 FY26)
  • Employee Benefit Expense: ₹4.96 lakhs (₹8.93 lakhs in Q2 FY26)
  • Depreciation and Amortization: ₹5.50 lakhs (Nil in Q2 FY26)
  • Listing Fee: ₹2.76 lakhs (₹1.18 lakhs in Q2 FY26)
  • Legal & Professional Fee: ₹0.70 lakhs (₹0.22 lakhs in Q2 FY26)
  • Other General & Miscellaneous Expenses: ₹1.64 lakhs (₹4.24 lakhs in Q2 FY26)
  • Profit/(Loss) Before Tax: (₹2.81) lakhs (₹2.34 lakhs profit in Q2 FY26)
  • Tax Expense: ₹0.77 lakhs current tax with (₹3.57) lakhs deferred tax credit
  • Net Profit/(Loss) for the Period: (₹3.57) lakhs (₹1.75 lakhs profit in Q2 FY26)
  • Earnings Per Share (Basic): (₹0.03) (₹0.02 in Q2 FY26)
  • Earnings Per Share (Diluted): (₹0.03) (₹0.02 in Q2 FY26)

Year-to-Date (6 Months Ended 30.09.2026):

  • Total Revenue: ₹52.32 lakhs (₹45.82 lakhs in H1 FY26)
  • Profit Before Tax: ₹19.87 lakhs (₹17.86 lakhs in H1 FY26)
  • Net Profit After Tax: ₹12.91 lakhs (₹13.38 lakhs in H1 FY26)

Balance Sheet Position (as at 30.09.2026)

  • Total Assets: ₹1,604.94 lakhs (₹1,422.09 lakhs as at 31.03.2026)
  • Financial Assets:
  • Cash & Cash Equivalents: ₹3.50 lakhs (₹4.34 lakhs)
  • Trade Receivables: ₹3.47 lakhs (Nil)
  • Loans: ₹1,302.59 lakhs (₹1,306.68 lakhs)
  • Non-Financial Assets:
  • Inventories: ₹84.12 lakhs (₹84.12 lakhs)
  • Deferred Tax Assets (Net): ₹8.20 lakhs (₹8.20 lakhs)
  • Property, Plant & Equipment: ₹179.71 lakhs (₹0.16 lakhs)
  • Other Non-Financial Assets: ₹23.35 lakhs (₹18.60 lakhs)
  • Liabilities:
  • Borrowings (Other than Debt Securities): ₹241.75 lakhs (₹75.00 lakhs)
  • Other Payables: ₹3.05 lakhs (₹5.68 lakhs)
  • Provisions: ₹100.88 lakhs (₹95.07 lakhs)
  • Equity:
  • Equity Share Capital: ₹1,161.29 lakhs (₹1,161.29 lakhs)
  • Other Equity: ₹97.61 lakhs (₹84.69 lakhs)

Cash Flow Statement

  • Cash Generated from Operations: ₹22.26 lakhs
  • Net Cash from Operating Activities: ₹15.30 lakhs
  • Net Cash Used in Investing Activities: (₹4.09) lakhs
  • Net Cash from Financing Activities: ₹166.75 lakhs
  • Net Increase/(Decrease) in Cash: (₹0.84) lakhs
  • Cash/Cash Equivalents at Beginning: ₹4.34 lakhs
  • Cash/Cash Equivalents at End: ₹3.50 lakhs

Share Capital Details

  • Authorized Capital: 12,110,000 equity shares of ₹10 each (₹1,211.00 lakhs)
  • Issued, Subscribed and Paid-up Capital: 11,691,800 equity shares of ₹10 each (₹1,161.29 lakhs)
  • Calls in Arrears: ₹7.89 lakhs
  • Major Shareholders (holding >5%):
  • Pallavi Goel: 8,466,423 shares (69.56%)
  • Rajesh Gupta: Not separately quantified in current period

Regulatory and Accounting Context

  • The financial results have been reviewed by statutory auditors Arora & Bansal Chartered Accountants (FRN: 003368N) who issued an unqualified limited review report.
  • The company follows Indian Accounting Standards (Ind AS) as prescribed under the Companies Act, 2013.
  • The company is classified as an NBFC (Non-Banking Financial Company) with no separate reportable segments.
  • Company policies include charging depreciation and provision for income tax at year-end only, and classifying loans and advances into asset classification categories at year-end.