Standalone Financial Results (Amount in ₹ Lakhs)

Quarter Ended September 30, 2026 (Q2 FY27)

  • Revenue from operations: ₹0.00
  • Other income: ₹0.43
  • Total Income: ₹0.43
  • Total Expenses: ₹3.01 (Employee benefits: ₹0.82; Other expenses: ₹2.19)
  • Loss before tax: ₹(2.58)
  • Tax Expenses: ₹0.35 (Earlier year tax)
  • Net Loss for the period: ₹(2.93)
  • Earnings Per Share (Basic & Diluted): ₹(0.04)

Half Year Ended September 30, 2026 (H1 FY27)

  • Revenue from operations: ₹0.00
  • Other income: ₹3.76
  • Total Income: ₹3.76
  • Total Expenses: ₹9.03 (Employee benefits: ₹1.65; Other expenses: ₹7.38)
  • Loss before tax: ₹(5.27)
  • Tax Expenses: ₹0.35 (Earlier year tax)
  • Net Loss for the period: ₹(5.62)
  • Earnings Per Share (Basic & Diluted): ₹(0.08)

Comparative Figures

  • Q2 FY26 (30-Sep-25): Net Loss of ₹(1.93) lakh; EPS ₹(0.03)
  • H1 FY26 (30-Sep-25): Net Loss of ₹(2.44) lakh; EPS ₹(0.03)
  • Full Year FY26 (31-Mar-26): Net Profit of ₹16.99 lakh; EPS ₹0.24

Standalone Financial Position (Amount in ₹ Lakhs)

  • As at September 30, 2026:
  • Total Assets: ₹526.44
  • Non-Current Assets: ₹370.31 (Investments)
  • Current Assets: ₹156.13 (Cash & cash equivalents: ₹139.21; Other Financial Assets: ₹1.24; Current Tax Assets: ₹8.51; Other current assets: ₹7.18)
  • Total Equity: ₹482.74 (Equity Share Capital: ₹704.00; Other Equity: ₹(221.26))
  • Current Liabilities: ₹43.71 (Trade payables: ₹0.06; Other Financial Liabilities: ₹43.00; Other Current Liabilities: ₹0.65)
  • As at March 31, 2026:
  • Total Assets: ₹533.67
  • Non-Current Assets: ₹374.60 (Investments: ₹370.31; Financial Assets: ₹4.29)
  • Current Assets: ₹159.07 (Cash & cash equivalents: ₹149.22; Other Financial Assets: ₹1.39; Other current assets: ₹4.85)
  • Total Equity: ₹488.36 (Equity Share Capital: ₹704.00; Other Equity: ₹(215.64))
  • Current Liabilities: ₹45.32 (Trade payables: ₹1.89; Other Financial Liabilities: ₹43.00; Other Current Liabilities: ₹0.43)

Standalone Cash Flows (H1 FY27 vs. H1 FY26) (Amount in ₹ Lakhs)

  • Net Cash Flow From Operating Activities: ₹(13.76) vs. ₹(10.21)
  • Net Cash Flow From Investing Activities: ₹3.76 vs. ₹0.00
  • Net Cash Flow From Financing Activities: ₹0.00 vs. ₹0.00
  • Net Decrease In Cash: ₹(10.01) vs. ₹(10.21)
  • Cash At End of Period: ₹139.21 vs. ₹124.73

Consolidated Financial Results (Amount in ₹ Lakhs)

The consolidated results include the financials of Fortune International Limited (Holding Company) and its share of profit from Fortune Stones Limited (Associate Company).

Quarter Ended September 30, 2026 (Q2 FY27)

  • Revenue from operations: ₹0.00
  • Other income: ₹0.43
  • Total Income: ₹0.43
  • Total Expenses: ₹3.01
  • Loss before tax & share of profit from associate: ₹(2.58)
  • Share of Profit from Associate (Fortune Stones Ltd.): ₹36.67
  • Net Profit for the period after share of profit: ₹33.74
  • Earnings Per Share (Basic & Diluted): ₹0.48

Half Year Ended September 30, 2026 (H1 FY27)

  • Revenue from operations: ₹0.00
  • Other income: ₹3.76
  • Total Income: ₹3.76
  • Total Expenses: ₹9.03
  • Loss before tax & share of profit from associate: ₹(5.27)
  • Share of Profit from Associate (Fortune Stones Ltd.): ₹149.75
  • Net Profit for the period after share of profit: ₹144.13
  • Earnings Per Share (Basic & Diluted): ₹2.05

Comparative Figures

  • Full Year FY26 (31-Mar-26): Net Profit of ₹451.89 lakh; EPS ₹6.42

Consolidated Financial Position (Amount in ₹ Lakhs)

  • As at September 30, 2026:
  • Total Assets: ₹4,971.11
  • Non-Current Assets: ₹4,814.98 (Investments: ₹4,814.98)
  • Current Assets: ₹156.13
  • Total Equity: ₹4,927.40 (Equity Share Capital: ₹704.00; Other Equity: ₹4,223.40)
  • Current Liabilities: ₹43.71
  • As at March 31, 2026:
  • Total Assets: ₹4,828.59
  • Non-Current Assets: ₹4,669.52 (Investments: ₹4,665.23; Financial Assets: ₹4.29)
  • Current Assets: ₹159.07
  • Total Equity: ₹4,783.27 (Equity Share Capital: ₹704.00; Other Equity: ₹4,079.27)
  • Current Liabilities: ₹45.32

Auditor's Review Report

  • The statutory auditors, D. Kothary & Co. (Firm Regn. No. 105335W), have performed a limited review of the unaudited financial results.
  • For the consolidated results, the auditor's report includes a qualification. The financial information of the associate company, Fortune Stones Limited, which contributed a share of profit of ₹36.67 lakh (Q2) and ₹149.75 lakh (H1), was not reviewed by its auditor. This information was furnished by management.
  • Based on their review, nothing has come to the auditors' attention that causes them to believe that the statements are not prepared in accordance with the required standards and contain any material misstatement.

Notes to Accounts

  • The company operates in a single segment: Mining.
  • The figures for the quarter ended September 30, 2026, are derived as a balancing figure between the H1 and Q1 figures.
  • Previous periods' figures have been re-grouped/reclassified where necessary.
  • Paid-up equity share capital remained constant at ₹704.00 lakh (Face Value ₹10 each).