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)