Meeting Details
The board meeting commenced at 12:15 PM and concluded at 12:40 PM on August 6, 2026.
Financial Results Overview (All figures in ₹ Lakhs)
Quarter Ended June 30, 2026 (Reviewed) vs Comparative Periods:
Income Statement:
- Total Revenue from Operations: ₹261.71 (vs ₹0.09 in Q1 FY26 and ₹537.68 in Q4 FY26)
- Interest Income: ₹2.47 (vs ₹0.09 in Q1 FY26)
- Realisation of Claims: ₹259.24 (vs ₹0 in Q1 FY26 and ₹526.41 in Q4 FY26)
- Dividend Income: Not applicable (marked as "L")
- Other Income: ₹15.66 (vs ₹11.64 in Q1 FY26)
- Total Income: ₹277.37 (vs ₹11.73 in Q1 FY26 and ₹550.58 in Q4 FY26)
Expenses:
- Total Expenses: ₹17.40 (vs ₹13.04 in Q1 FY26 and ₹512.11 in Q4 FY26)
- Employee Benefit Expense: ₹10.57 (vs ₹6.56 in Q1 FY26)
- Depreciation and Amortization: ₹0.15 (vs ₹0.08 in Q1 FY26)
- Other Expenses: ₹6.69 (vs ₹5.23 in Q1 FY26)
- Financial Costs: ₹0 (vs ₹1.17 in Q1 FY26)
- Changes in Inventories: ₹0 (vs ₹0 in Q1 FY26 and ₹429.83 in Q4 FY26)
Profitability:
- Profit Before Tax: ₹259.97 (vs loss of ₹1.31 in Q1 FY26 and ₹38.47 in Q4 FY26)
- Tax Expense: ₹72.32 (Current Tax only; vs ₹0 in Q1 FY26 and ₹11.20 in Q4 FY26)
- Profit After Tax: ₹187.64 (vs loss of ₹1.31 in Q1 FY26 and ₹25.95 in Q4 FY26)
- Total Comprehensive Income: ₹187.64 (vs loss of ₹1.31 in Q1 FY26 and ₹25.95 in Q4 FY26)
Capital Structure:
- Paid-up Equity Share Capital: ₹1,047.34 lakhs (face value ₹10 per share), unchanged from previous periods
- Other Equity: Not specified for current quarter (vs ₹557.59 for FY26)
Per Share Data:
- Basic EPS: ₹1.79 (vs loss per share of ₹0.01 in Q1 FY26 and ₹0.25 in Q4 FY26)
- Diluted EPS: ₹1.79 (vs loss per share of ₹0.01 in Q1 FY26 and ₹0.25 in Q4 FY26)
Audit and Review Details
The limited review of the unaudited financial results was conducted by the statutory auditors, Mahesh Yadav & Co. (Firm Registration No: 036520N). They issued an unmodified review report dated August 6, 2026, stating that nothing came to their attention that causes them to believe the statement contains any material misstatement. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.
Business Context
The company is primarily engaged in the business of financing and accordingly has no separate reportable segments as per Ind AS 108.
Signatories and Approvals
The disclosure was signed by Jagrati Rathi (Company Secretary/Compliance Officer) and Mandeep Sandhu (Managing Director, DIN: 00115301). The financial results were approved by the Board of Directors and reviewed by the Audit Committee in their meetings held on August 6, 2026.