Financial Results Overview

Quarter Ended 30.09.2026 (Unaudited):

  • Total Income: ₹22.34 lakh
  • Net Profit Before Tax: ₹12.34 lakh
  • Net Profit After Tax: ₹18.94 lakh
  • Total Comprehensive Income: ₹18.94 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.36

Half Year Ended 30.09.2026 (Unaudited):

  • Total Income: ₹64.52 lakh
  • Net Profit Before Tax: ₹41.93 lakh
  • Net Profit After Tax: ₹37.54 lakh
  • Total Comprehensive Income: ₹53.74 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.72

Comparative Figures (Q2 FY2025):

  • Total Income: ₹24.46 lakh (Current: ₹22.34 lakh)
  • Net Profit After Tax: ₹10.44 lakh (Current: ₹18.94 lakh)
  • EPS: ₹0.20 (Current: ₹0.36)

Comparative Figures (H1 FY2025):

  • Total Income: ₹61.34 lakh (Current: ₹64.52 lakh)
  • Net Profit After Tax: (₹12.92) lakh loss (Current: ₹37.54 lakh profit)
  • EPS: (₹0.25) (Current: ₹0.72)

Income Breakdown (Q2 FY2026)

Revenue from Operations:

  • Interest Income: ₹7.37 lakh
  • Net Gain on Fair Value Changes: ₹14.47 lakh
  • Total Revenue from Operations: ₹21.84 lakh

Other Income: ₹0.50 lakh

Expenses Breakdown (Q2 FY2026)

  • Employees Benefits Expense: ₹8.68 lakh
  • Other Expenses: ₹1.32 lakh
  • Total Expenses: ₹10.00 lakh

Tax Expenses (Q2 FY2026)

  • Current Tax: ₹17.90 lakh
  • Deferred Tax: (₹24.90) lakh credit
  • Earlier Year Tax: ₹0.40 lakh
  • Total Tax Expense: (₹6.60) lakh

Capital Structure

  • Paid-up Equity Share Capital: ₹522.92 lakh (Face Value ₹10 each)
  • No change in share capital during the period

Cash Flow Statement (H1 FY2026)

  • Net Cash Used in Operating Activities: (₹12.04) lakh
  • Net Cash from Investing Activities: ₹29.84 lakh
  • Net Cash Used in Financing Activities: (₹15.25) lakh
  • Net Increase in Cash: ₹2.54 lakh
  • Cash and Cash Equivalents at Period End: ₹4.17 lakh

Balance Sheet Position (as on 30.09.2026)

Assets:

  • Total Assets: ₹2,358.68 lakh
  • Cash and Cash Equivalents: ₹4.17 lakh
  • Loans: ₹338.57 lakh
  • Investments: ₹1,764.65 lakh
  • Other Non-Financial Assets: ₹256.19 lakh

Liabilities and Equity:

  • Financial Liabilities: ₹4.99 lakh
  • Provisions: ₹0.85 lakh
  • Deferred Tax Liabilities: ₹23.43 lakh
  • Equity Share Capital: ₹522.92 lakh
  • Other Equity: ₹1,806.48 lakh

Notes

  • Figures for Q2 FY2026 are balancing figures between H1 FY2026 and Q1 FY2026 published figures
  • Corresponding period figures have been regrouped and reclassified where necessary
  • Operating segments disclosure (Ind AS-108) not applicable to the company