Key Financial Figures - Standalone (₹ in lakhs)
Income Statement Highlights:
Quarter Ended September 30, 2026:
- Revenue from operations: ₹24,478.00
- Other income: Not specified
- Total Income: ₹24,478.00
- Total expenses: ₹24,480.88
- Loss before tax: ₹(2.88)
- Loss for the period: ₹(2.88)
- Basic EPS: ₹(0.00)
Half Year Ended September 30, 2026:
- Revenue from operations: ₹24,485.65
- Total Income: ₹24,485.65
- Total expenses: ₹24,490.28
- Loss before tax: ₹(4.63)
- Loss for the period: ₹(4.63)
- Basic EPS: ₹(0.00)
Balance Sheet Highlights (September 30, 2026 vs March 31, 2026):
- Total Assets: ₹30,429.26 lakhs (vs ₹34,996.29 lakhs)
- Equity Share Capital: ₹25,858.84 lakhs (vs ₹5,188.84 lakhs)
- Other Equity: ₹3,306.67 lakhs (vs ₹3,307.23 lakhs)
- Total Equity: ₹29,165.61 lakhs (vs ₹8,496.07 lakhs)
- Non-current borrowings: ₹1,263.58 lakhs (vs ₹26,500.00 lakhs)
- Current financial liabilities: ₹0.13 lakhs (vs ₹1.58 lakhs)
Cash Flow Highlights (Half Year Ended September 30, 2026):
- Net cash from operating activities: ₹(27,190.12) lakhs
- Net cash from investing activities: ₹31,756.22 lakhs
- Net cash from financing activities: ₹(4,566.42) lakhs
- Net increase in cash: ₹(0.32) lakhs
- Cash at beginning: ₹0.55 lakhs
- Cash at end: ₹0.23 lakhs
Dates of Action
- Board meeting held: October 10, 2026 (commenced at 4:10 PM, concluded at 4:40 PM)
- Financial period covered: Quarter and half year ended September 30, 2026
- Limited Review Report date: October 10, 2026
Parties Involved
- Statutory Auditors: VRSK & Associates
- Stock Exchange: BSE Limited
- Regulatory Reference: SEBI Regulation 33
Auditor's Qualification
The Limited Review Report by VRSK & Associates contains a qualification stating: "the accompanying statement of unaudited standalone financial results, which have not been prepared in accordance with applicable accounting standards i.e. IND AS prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder" and notes that "Interest on loan taken is not provided."
Capital Structure Impact
Significant increase in equity share capital from ₹5,188.84 lakhs to ₹25,858.84 lakhs year-over-year, indicating substantial capital restructuring or issuance.
Consolidated Results (₹ in lakhs)
Quarter Ended September 30, 2026:
- Profit before tax: ₹516.85
- Profit for the period: ₹516.85
- Basic EPS: ₹0.10
Half Year Ended September 30, 2026:
- Profit before tax: ₹14.12
- Profit for the period: ₹14.12
- Basic EPS: ₹0.00
Subsidiaries and Associates Included in Consolidation
The consolidated results include the following entities with respective shareholdings:
- Pelicon Finance & leasing Limited: 41.46%
- Worldlink Telecom Limited: 79.07%
- Euro Asia India Corporation Private Limited: 42.76%
- Gunny Auto & Finance Private Limited: 28.91%
- VIP Leasing & Finance Private limited: 36.94%
- Synergy Finlease Private Limited: 39.94%
- Geo Loan Plans India Private Limited: 49.89%
- GPN Associates Private Limited: 20.97%
- Lavender Holdings Private Limited: 22.62%
Additional Notes
- Results reviewed by Audit Committee and approved by Board of Directors
- Prepared in compliance with Companies (India Accounting Standards) Rules, 2015
- Format modified per SEBI circular dated July 5, 2016
- Previous period figures regrouped for consistency with current period classification