Board Meeting Details

The Board of Directors meeting was held on Saturday, November 7, 2026, commencing at 3:00 PM and concluding at 3:30 PM. The Board inter alia adopted and approved the Standalone Un-Audited Financial Results for the quarter and half year ended September 30, 2026.

Financial Results Highlights (Quarter Ended September 30, 2026)

  • Revenue from Operations: ₹17.14 lakhs
  • Interest Income: ₹8.81 lakhs
  • Other Operating Revenue: ₹8.33 lakhs
  • Other Income: ₹0.05 lakhs
  • Total Income: ₹17.19 lakhs
  • Total Expenses: ₹10.94 lakhs
  • Employee Benefits Expenses: ₹5.67 lakhs
  • Other Expenses: ₹5.27 lakhs
  • Profit Before Tax: ₹6.25 lakhs
  • Tax Expense: ₹0
  • Profit for the Quarter: ₹6.25 lakhs
  • Earnings Per Share (Basic & Diluted): ₹0.04

Half Year Performance (Ended September 30, 2026)

  • Revenue from Operations: ₹31.53 lakhs
  • Other Income: ₹4.47 lakhs
  • Total Income: ₹36.00 lakhs
  • Total Expenses: ₹21.79 lakhs
  • Profit Before Tax: ₹14.21 lakhs
  • Profit for Half Year: ₹14.21 lakhs
  • Earnings Per Share (Basic & Diluted): ₹0.08

Balance Sheet Position (As at September 30, 2026)

  • Total Assets: ₹317.85 lakhs
  • Financial Assets: ₹307.86 lakhs (including Cash & Cash Equivalents: ₹4.15 lakhs, Loans: ₹291.21 lakhs)
  • Non-Financial Assets: ₹9.99 lakhs
  • Total Liabilities: ₹23.78 lakhs
  • Financial Liabilities: ₹11.42 lakhs
  • Non-Financial Liabilities: ₹12.36 lakhs
  • Total Equity: ₹294.07 lakhs
  • Equity Share Capital: ₹1,676.22 lakhs
  • Other Equity: (₹1,382.15) lakhs

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash Flow from Operating Activities: ₹5.75 lakhs
  • Net Cash Flow from Investing Activities: ₹0.08 lakhs
  • Net Cash Flow from Financing Activities: (₹19.35) lakhs
  • Net Decrease in Cash & Cash Equivalents: (₹13.52) lakhs
  • Cash & Cash Equivalents at End of Period: ₹4.14 lakhs

Debt and Default Status

The company confirmed zero outstanding defaults on all loans and debt securities:

  • Loans from banks/financial institutions: ₹0 outstanding, ₹0 default
  • Unlisted debt securities (NCDs/NCRPS): ₹0 outstanding, ₹0 default
  • Total financial indebtedness: ₹0

Related Party Transactions

A related party transaction was disclosed involving a loan to the holding company:

  • Listed Entity: Frontier Capital Limited (PAN: AAACF0615P)
  • Counterparty: Inimitable Capital Finance Private Limited (PAN: AABCE9885H)
  • Relationship: Holding Company
  • Transaction Type: Loan
  • Transaction Value During Period: ₹19.15 lakhs
  • Opening Balance: ₹19.15 lakhs
  • Closing Balance: ₹0 (fully repaid during the quarter)
  • Loan Terms: Unsecured, 24-month tenure, Nil interest rate, for Working Capital management
  • Note: Loan was repaid during the quarter

Additional Information

  • Investor Complaints: No pending, received, or disposed complaints during the quarter
  • Segment Information: Company is primarily engaged in financing business with no separate reportable segments
  • Auditor Review: The financial results were reviewed by A.P. Rajagopalan & Co., Chartered Accountants
  • Regulatory Compliance: Filed pursuant to SEBI Listing Regulations