Key Quantitative Figures

Financial Results for Q2 FY2027 (Quarter Ended September 30, 2026):

  • Revenue from operations: ₹74.40 lakh
  • Total income: ₹74.40 lakh
  • Total expenses: ₹35.07 lakh
  • Profit before tax: ₹39.33 lakh
  • Deferred tax: (₹0.43) lakh
  • Net profit for the period: ₹39.76 lakh
  • Earnings per share (Basic & Diluted): ₹0.08

Financial Results for H1 FY2027 (Half Year Ended September 30, 2026):

  • Revenue from operations: ₹147.90 lakh
  • Total income: ₹147.90 lakh
  • Total expenses: ₹89.32 lakh
  • Profit before tax: ₹58.58 lakh
  • Deferred tax: (₹0.86) lakh
  • Net profit for the period: ₹59.44 lakh
  • Earnings per share (Basic & Diluted): ₹0.12

Comparative Figures:

  • Preceding quarter (Q1 FY2027): Net profit ₹19.68 lakh, EPS ₹0.04
  • Corresponding quarter previous year (Q2 FY2026): Net profit ₹43.35 lakh, EPS ₹0.09
  • Corresponding half year previous year (H1 FY2026): Net profit ₹81.61 lakh, EPS ₹0.16

Capital Structure:

  • Paid-up equity share capital: ₹5,000.00 lakh (unchanged)
  • Face value per share: ₹10.00 (unchanged)

Segment Reporting

Revenue by Segment (H1 FY2027):

  • Finance Business Division: ₹147.90 lakh
  • Foods Business Division: Nil (seasonal business)

Segment Profit Before Tax (H1 FY2027):

  • Finance Business Division: ₹135.70 lakh
  • Foods Business Division: (₹5.94) lakh

Capital Employed (as of September 30, 2026):

  • Finance Business Division: ₹5,671.38 lakh
  • Foods Business Division: (₹492.64) lakh
  • Other Corporate/Unallocated: ₹595.64 lakh
  • Total capital employed: ₹5,774.38 lakh

Assets and Liabilities (Standalone as of September 30, 2026)

Total Assets: ₹6,509.89 lakh

  • Non-current assets: ₹804.19 lakh (including property, plant & equipment ₹138.89 lakh, investment properties ₹664.85 lakh)
  • Current assets: ₹5,705.70 lakh (including inventories ₹104.28 lakh, cash & cash equivalents ₹598.55 lakh, loans & advances ₹4,900.00 lakh)

Equity and Liabilities: ₹6,509.89 lakh

  • Equity: ₹5,774.37 lakh (share capital ₹5,000.00 lakh, other equity ₹774.37 lakh)
  • Liabilities: ₹735.52 lakh (non-current ₹66.71 lakh, current ₹668.81 lakh)

Cash Flow Statement (H1 FY2027)

  • Net cash generated from operating activities: ₹569.51 lakh
  • Cash generated from operations: ₹586.00 lakh
  • Taxes paid: (₹16.49) lakh
  • No cash flows from investing or financing activities reported

Related Party Transactions (H1 FY2027)

Key Management Personnel:

  • Sanjay P. Thakkar: Remuneration ₹3.00 lakh
  • Karan V. Thakkar: Remuneration ₹6.00 lakh
  • Nehal Jain: Remuneration ₹1.20 lakh

Other Related Parties:

  • Verve Greens Holding and Realty Pvt Ltd: Loan amount ₹4,900.00 lakh, Interest income ₹147.00 lakh
  • Verve Greens Inc: Payable ₹97.14 lakh, Purchase of products ₹97.14 lakh

Regulatory and Governance Details

  • Board meeting date: October 29, 2026
  • Results reviewed by Audit Committee and approved by Board of Directors
  • Limited review conducted by S. H. Dama & Associates, Chartered Accountants (Firm Regn No. 175932W)
  • Compliance with SEBI Circular No. CIR/CFD/FAC/62/2016 dated July 05, 2016
  • Prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)