Standalone Financial Performance (Currency: in lakhs except for EPS)
Quarter Ended September 30, 2026:
- Revenue from operations: ₹3,423.80
- Total income: ₹6,412.41
- Total expenses: ₹4,650.74
- Profit before tax: ₹1,761.67
- Total tax expense: ₹258.70
- Net profit after tax: ₹1,502.97
- Other comprehensive income: ₹8,762.41
- Total comprehensive income: ₹10,265.38
- Basic & Diluted EPS: ₹0.89
Half Year Ended September 30, 2026:
- Revenue from operations: ₹6,753.73
- Total income: ₹12,020.73
- Total expenses: ₹9,195.36
- Profit before tax: ₹2,825.37
- Total tax expense: ₹406.13
- Net profit after tax: ₹2,419.24
- Other comprehensive income: ₹37,365.99
- Total comprehensive income: ₹39,785.23
- Basic & Diluted EPS: ₹1.43
Consolidated Financial Performance (Currency: in lakhs except for EPS)
Quarter Ended September 30, 2026:
- Revenue from operations: ₹(599.77) [negative revenue]
- Total income: ₹2,305.32
- Total expenses: ₹7,850.85
- Loss before share of profits: ₹(5,545.53)
- Share of profit of equity accounted investees: ₹13.42
- Loss before tax: ₹(5,532.11)
- Total tax expense: ₹(1,880.05) [tax benefit]
- Net loss after tax: ₹(3,652.06)
- Other comprehensive income: ₹8,672.18
- Total comprehensive income: ₹5,020.12
- Basic & Diluted EPS: ₹(2.15)
Half Year Ended September 30, 2026:
- Revenue from operations: ₹13,270.21
- Total income: ₹23,310.10
- Total expenses: ₹13,137.80
- Profit before share of profits: ₹10,172.30
- Share of profit of equity accounted investees: ₹23.04
- Profit before tax: ₹10,195.34
- Total tax expense: ₹2,233.90
- Net profit after tax: ₹7,961.44
- Other comprehensive income: ₹37,571.61
- Total comprehensive income: ₹45,533.05
- Basic & Diluted EPS: ₹4.70
Segment-wise Performance (Standalone)
Quarter Ended September 30, 2026:
- Electrical equipments: Revenue ₹143.81, Result ₹42.86
- Real estate: Revenue ₹3,261.07, Result ₹1,954.67
- Investment activity: Result ₹1,986.39
- Trading activity: Result ₹0.15
- Others: Revenue ₹18.92, Result ₹6.31
Half Year Ended September 30, 2026:
- Electrical equipments: Revenue ₹273.97, Result ₹65.80
- Real estate: Revenue ₹6,443.37, Result ₹4,332.42
- Investment activity: Result ₹3,051.12
- Trading activity: Result ₹(0.60)
- Others: Revenue ₹36.39, Result ₹11.94
Key Balance Sheet Figures (Standalone as at September 30, 2026)
- Total assets: ₹3,98,416.28
- Total equity: ₹2,49,923.42
- Equity share capital: ₹1,694.79
- Other equity: ₹2,48,228.63
- Non-current liabilities: ₹60,254.78
- Current liabilities: ₹88,238.08
Cash Flow Statements
Standalone Half Year Ended September 30, 2026:
- Net cash from operating activities: ₹561.28
- Net cash used in investing activities: ₹(2,337.64)
- Net cash used in financing activities: ₹(1,462.82)
- Net decrease in cash: ₹(3,239.18)
- Cash equivalents at end: ₹509.07
Consolidated Half Year Ended September 30, 2026:
- Net cash from operating activities: ₹2,957.78
- Net cash used in investing activities: ₹(23,017.49)
- Net cash from financing activities: ₹16,707.09
- Net decrease in cash: ₹(3,352.62)
- Cash equivalents at end: ₹706.63
Significant Events and Notes
1. The voluntary delisting from Calcutta Stock Exchange was approved and effective from July 10, 2026.
2. During the quarter, I G E (India) Private Limited and Zenox Technology Services Private Limited (formerly Zenox Trading and Manufacturing Private Limited), along with the Company's promoters, made a voluntary delisting offer for delisting from BSE Limited. The delisting offer stands successful, and the Company is in the process of obtaining final approval from BSE.
3. During the quarter, 100% equity stake in Quest Academy Limited was acquired by wholly-owned subsidiary Elpro Realty Private Limited, making it a step-down subsidiary. Ind AS 103 "Business Combination" was applied for this acquisition.
4. Investments in Venture Capital Funds are classified as Fair Value Through Profit or Loss (FVTPL). Investments in Unquoted equity instruments are classified under both FVTPL and Fair Value Through Other Comprehensive Income (FVTOCl).
5. The consolidated results include five subsidiary companies with total assets of ₹81,470.10 lakhs as at September 30, 2026, which contributed total net loss after tax of ₹(10,274.96) lakhs for the half year ended September 30, 2026.
6. The consolidated results include one associate (Dabri Properties & Trading Company Private Limited) with Group's share of profit after tax of ₹13.41 lakhs for the quarter and ₹23.04 lakhs for the half year ended September 30, 2026.