Board Meeting Details

The Board of Directors meeting was held on 6th November, 2026, commencing at 3:00 PM and concluding at 4:25 PM. The Board approved and took on record the Un-Audited Financial Results (Standalone and Consolidated) for the quarter and half year ended 30th September, 2026.

Standalone Financial Performance (All figures in ₹ lakhs except EPS)

Quarter Ended 30-Sep-26 (Q2 FY27):

  • Total Income: ₹78.59 lakhs
  • Total Expenses: ₹6.55 lakhs
  • Profit before tax: ₹72.04 lakhs
  • Tax Expense: Not quantified (disclosure shows blank)
  • Net Profit after tax: ₹72.04 lakhs
  • Basic EPS: ₹1.24 (not annualized)
  • Diluted EPS: ₹1.24 (not annualized)

Income Breakdown (Q2 FY27):

  • Income from Operations: ₹0.00
  • Other Operating Income: ₹74.68 lakhs
  • Other Income: ₹3.91 lakhs

Expense Breakdown (Q2 FY27):

  • Employee Benefits Expenses: ₹1.99 lakhs
  • Communication & Connectivity Expenses: ₹0.11 lakhs
  • Legal & Professional Fees: ₹0.99 lakhs
  • Stock Exchange Charges and SEBI Fees: ₹1.19 lakhs
  • Other Expenses: ₹2.26 lakhs

Half Year Ended 30-Sep-26 (H1 FY27):

  • Total Income: ₹82.19 lakhs
  • Total Expenses: ₹11.65 lakhs
  • Net Profit after tax: ₹70.54 lakhs
  • Basic EPS: ₹1.21

Comparative Performance:

  • Q2 FY26 Net Profit: ₹73.73 lakhs (vs ₹72.04 lakhs in Q2 FY27)
  • H1 FY26 Net Profit: ₹73.48 lakhs (vs ₹70.54 lakhs in H1 FY27)
  • Full Year FY26 Audited Net Profit: ₹72.44 lakhs

Consolidated Financial Performance (All figures in ₹ lakhs except EPS)

Quarter Ended 30-Sep-26 (Q2 FY27):

  • Total Income: ₹2,017.52 lakhs
  • Income from Operations: ₹1,968.29 lakhs
  • Other Operating Income: ₹25.53 lakhs
  • Other Income: ₹23.69 lakhs
  • Total Expenses: ₹956.79 lakhs
  • Profit before tax: ₹1,060.73 lakhs
  • Tax Expense: ₹(281.48) lakhs (credit)
  • Net Profit after tax: ₹779.24 lakhs
  • Minority Interest: ₹(203.29) lakhs
  • Net Profit after minority interest: ₹575.96 lakhs
  • Basic EPS: ₹9.91
  • Diluted EPS: ₹9.91

Half Year Ended 30-Sep-26 (H1 FY27):

  • Total Income: ₹4,079.61 lakhs
  • Net Profit after tax: ₹1,608.86 lakhs
  • Minority Interest: ₹(419.38) lakhs
  • Net Profit after minority interest: ₹1,189.48 lakhs
  • Basic EPS: ₹20.46

Comparative Performance:

  • Q2 FY26 Net Profit after minority interest: ₹170.79 lakhs (vs ₹575.96 lakhs in Q2 FY27)
  • H1 FY26 Net Profit after minority interest: ₹443.39 lakhs (vs ₹1,189.48 lakhs in H1 FY27)
  • Full Year FY26 Audited Net Profit after minority interest: ₹303.27 lakhs

Subsidiary Information

The consolidated results include:

  • Elixir Equities Private Limited (Direct subsidiary)
  • Dipan Mehta Commodities Private Limited (Step-down subsidiary)
  • Elixir Wealth Management Private Limited (Step-down subsidiary)

The two step-down subsidiaries contributed:

  • Total assets: ₹6,635.18 lakhs as at September 30, 2026
  • Total revenues: ₹1,518.75 lakhs for Q2 FY27 and ₹2,479.45 lakhs for H1 FY27
  • Total net profit after tax: ₹768.12 lakhs for Q2 FY27 and ₹1,207.65 lakhs for H1 FY27

Balance Sheet Position (Standalone)

As at 30-Sep-26:

  • Total Assets: ₹1,902.82 lakhs
  • Non-Current Assets: ₹1,689.32 lakhs (including Investments: ₹1,688.45 lakhs)
  • Current Assets: ₹213.49 lakhs
  • Total Equity: ₹1,896.61 lakhs
  • Current Liabilities: ₹6.21 lakhs

Balance Sheet Position (Consolidated)

As at 30-Sep-26:

  • Total Assets: ₹16,941.37 lakhs
  • Non-Current Assets: ₹4,128.21 lakhs
  • Current Assets: ₹12,813.16 lakhs (including Inventories: ₹8,095.62 lakhs, Cash: ₹2,949.02 lakhs)
  • Total Equity: ₹7,014.72 lakhs
  • Minority Interest: ₹2,836.42 lakhs
  • Current Liabilities: ₹6,960.49 lakhs (including Borrowings: ₹6,290.00 lakhs)

Cash Flow Statements

Standalone H1 FY27:

  • Net Cash from Operating Activities: ₹(33.90) lakhs
  • Net Cash from Investing Activities: ₹71.69 lakhs
  • Net Cash from Financing Activities: ₹(57.16) lakhs
  • Net decrease in Cash: ₹(19.37) lakhs

Consolidated H1 FY27:

  • Net Cash from Operating Activities: ₹(700.97) lakhs
  • Net Cash from Investing Activities: ₹(227.63) lakhs
  • Net Cash from Financing Activities: ₹1,992.96 lakhs
  • Net increase in Cash: ₹1,064.36 lakhs

Auditor Review

M Parashar & Co., Chartered Accountants (FRN No. 110954C) conducted limited review and expressed unmodified opinion on both standalone and consolidated financial results. The review was conducted in accordance with SRE 2410 issued by ICAI.

Additional Information

  • Paid-up Equity Share Capital: ₹581.25 lakhs (Face Value ₹10.00)
  • Investor Complaints: Zero pending, received, or disposed during the quarter
  • All company activities relate to Capital Markets, hence segmental reporting not applicable
  • Previous year figures have been regrouped and recast where necessary
  • Quarterly results are not indicative of full year's performance