Key Financial Figures - Standalone (₹ in Lakhs)
Quarter Ended 30/09/2026:
- Total Revenue: ₹117.25
- Profit Before Tax: ₹453.67
- Net Profit: ₹379.97
- Basic EPS: ₹4.81
- Diluted EPS: ₹3.44
Half Year Ended 30/09/2026:
- Total Revenue: ₹1,161.08
- Profit Before Tax: ₹518.41
- Net Profit: ₹429.22
- Basic EPS: ₹5.43
- Diluted EPS: ₹3.89
Comparative Figures (Quarter):
- Q1 FY27 Net Profit: ₹49.25 lakhs
- Q2 FY26 Net Profit: ₹51.92 lakhs
Key Financial Figures - Consolidated (₹ in Lakhs)
Quarter Ended 30/09/2026:
- Total Revenue: ₹4,175.47
- Profit Before Tax: ₹389.73
- Net Profit Attributable to Shareholders: ₹322.00
- Basic EPS: ₹4.04
- Diluted EPS: ₹2.89
Half Year Ended 30/09/2026:
- Total Revenue: ₹8,275.87
- Profit Before Tax: ₹712.85
- Net Profit Attributable to Shareholders: ₹623.09
- Basic EPS: ₹7.90
- Diluted EPS: ₹5.65
Segment Performance - Standalone (Q2 FY27)
- Investment Activities & Derivatives Revenue: ₹111.27
- Bullion Revenue: ₹0
- Segment Profit before Finance Cost and Tax: ₹466.66
Segment Performance - Consolidated (Q2 FY27)
- Investment Activities & Derivatives: ₹(23.39) lakhs
- Bullion: ₹0
- Media & Entertainment: ₹1.08 lakhs
- Merchant & Foreign Trading: ₹3,972.70 lakhs
- Total Segment Revenue: ₹3,950.40 lakhs
Subsidiary Information
Consolidated results include:
- Starlight Box Theatres Private Limited (51.61% subsidiary from 23rd May 2024)
- DARS Transtrade Private Limited (51.12% subsidiary from 23rd October 2024)
- New India RE & Infra LLP (64% capital contribution from 11th November 2024)
- Silver Sage Trading LLC (wholly owned foreign subsidiary from 3rd April 2026)
Assets and Liabilities Position (Standalone as at 30/09/2026)
- Total Assets: ₹6,471.69 lakhs
- Investments: ₹2,746.37 lakhs
- Inventories: ₹294.60 lakhs
- Cash and Cash Equivalents: ₹19.14 lakhs
- Total Equity: ₹6,256.47 lakhs
- Current Liabilities: ₹169.08 lakhs
Auditor Review
M A Shah & Co., Chartered Accountants conducted limited review and provided unmodified opinion on both standalone and consolidated financial results. The review was performed under SRE 2410 issued by ICAI.
Preferential Issue Update
Statement of Deviation/Variation for Quarter Ended 30/09/2026:
- Original issue: 64,85,000 Convertible Warrants of ₹10 each at premium of ₹112.50 each (Total: ₹79,44,12,500)
- 25% amount received initially: ₹19,86,03,125
- During Q4 FY26: Converted 19,85,000 warrants to equity shares receiving balance 75% amount of ₹18,23,71,875
- Outstanding warrants as of date: 45,00,000
- Unutilized amount as on 1st July 2026: ₹3,31,20,295
- No funds raised during Q2 FY27
- No deviation/variation in use of funds as altered by shareholders in 41st AGM held on 22/09/2026
Fund Utilization Details:
- Investment in DARS Transtrade: ₹13,73,70,295 utilized of ₹45,00,00,000 allocated
- Investment in New India RE & Infra LLP: ₹8,90,00,000 utilized of ₹12,50,00,000 allocated
- Investment in Starlight Box Theatres: ₹5,15,09,705 utilized of ₹12,50,00,000 allocated (modified to ₹5,15,09,705)
- Investment in Silver Sage Trading: ₹0 utilized of ₹23,00,00,000 allocated
- General corporate purposes: ₹10,30,95,000 utilized
Board Meeting Details
- Meeting held on 5th November 2026
- Convened at 3:45 PM, concluded at 6:35 PM
- Audit Committee reviewed results prior to board approval