Esquire Money Guarantees Limited
Board Meeting Details
The Board of Directors meeting was held on November 13, 2026, commencing at 6:00 PM and concluding at 6:30 PM. The Board considered and approved the Unaudited Financial Results (Standalone) for the Half Year and Quarter ended September 30, 2026.
Financial Results Overview (Standalone)
Quarter Ended September 30, 2026 (Unaudited):
- Total Income from Operations: ₹2.66 lakh (Previous quarter: ₹2.20 lakh, Year-ago quarter: ₹1.99 lakh)
- Total Expenses: ₹2.58 lakh (Previous quarter: ₹6.41 lakh, Year-ago quarter: ₹11.26 lakh)
- Employee benefits expense: ₹0.81 lakh
- Other expenses: ₹1.77 lakh
- Profit from Operations before other income: ₹0.08 lakh (Previous quarter: loss of ₹4.21 lakh, Year-ago quarter: loss of ₹9.27 lakh)
- Net Profit after tax: ₹0.08 lakh (Previous quarter: loss of ₹4.21 lakh, Year-ago quarter: loss of ₹55.09 lakh)
- Earnings Per Share (Basic and Diluted): ₹0.00
Half Year Ended September 30, 2026 (Unaudited):
- Total Income from Operations: ₹4.86 lakh (Year-ago half-year: ₹3.95 lakh, Full year March 2026: ₹8.89 lakh)
- Total Expenses: ₹8.99 lakh (Year-ago half-year: ₹14.00 lakh, Full year March 2026: ₹19.31 lakh)
- Employee benefits expense: ₹1.61 lakh
- Other expenses: ₹7.37 lakh
- Loss from Operations before other income: ₹4.13 lakh (Year-ago half-year: loss of ₹10.05 lakh, Full year March 2026: loss of ₹10.42 lakh)
- Net Loss after tax: ₹4.13 lakh (Year-ago half-year: loss of ₹55.99 lakh, Full year March 2026: loss of ₹56.37 lakh)
Exceptional Items
No exceptional items were recorded in the current quarter or half-year. Year-ago periods included exceptional items of ₹45.82 lakh (Q2 FY26) and ₹45.94 lakh (H1 FY26 and FY26).
Capital Structure
- Paid-up Equity Share Capital (Face Value ₹10 per share): ₹220.50 lakh (unchanged from previous periods)
- Reserves (excluding Revaluation Reserve): ₹193.85 lakh (Previous year audited: ₹254.34 lakh)
Balance Sheet Position (as of September 30, 2026)
Equity and Liabilities:
- Shareholders' funds: ₹414.35 lakh (Previous year: ₹418.47 lakh)
- Share Capital: ₹220.50 lakh
- Reserves and Surplus: ₹193.85 lakh
- Current Liabilities: ₹4.61 lakh (Previous year: ₹2.87 lakh)
- Total Equity and Liabilities: ₹418.96 lakh (Previous year: ₹421.35 lakh)
Assets:
- Non-Current Assets: ₹323.34 lakh (Previous year: ₹324.08 lakh)
- Non-current investments: ₹322.09 lakh (Previous year: ₹323.19 lakh)
- Other non-current assets: ₹1.25 lakh (Previous year: ₹0.89 lakh)
- Current Assets: ₹95.62 lakh (Previous year: ₹97.27 lakh)
- Inventories: ₹2.00 lakh
- Trade receivables: ₹34.80 lakh
- Cash and cash equivalents: ₹8.79 lakh (Previous year: ₹5.30 lakh)
- Other current assets: ₹50.02 lakh (Previous year: ₹55.17 lakh)
Cash Flow Statement (Half Year Ended September 30, 2026)
- Net cash flows from Operating Activities: ₹2.29 lakh (Previous year: negative ₹80.54 lakh)
- Net cash flows from Investing Activities: ₹1.20 lakh (Previous year: ₹74.12 lakh)
- Net increase in Cash & Cash Equivalents: ₹3.49 lakh (Previous year: decrease of ₹6.42 lakh)
- Cash & Cash Equivalents at beginning: ₹5.30 lakh
- Cash & Cash Equivalents at closing: ₹8.79 lakh
Regulatory Compliance and Review
- The financial results are prepared in compliance with Indian Accounting Standards (Ind-AS)
- The Audit Committee reviewed the results at their meeting held on November 13, 2026
- Statutory Auditors Rajesh U Shah & Associates conducted a limited review and issued an unmodified review report
- The limited review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI
Notes to Financial Results
- Previous period figures have been regrouped/reclassified for comparability
- The results were approved by the Board of Directors on November 13, 2026
- No finance costs were incurred during the period
- No tax expense was recorded in the current quarter (previous full year: ₹0.01 lakh)