Financial Results Summary

Quarterly Performance (3 months ended September 30, 2026)

  • Total Revenue from Operations: ₹152.18 lakh, comprising:
  • Interest Income: ₹173.72 lakh
  • Gain from Trading in Shares, FNO Segment: (₹22.26) lakh (loss)
  • Dividend Income: ₹0.72 lakh
  • Revenue from Sale of Shares: ₹0.00 (compared to ₹390.84 lakh in previous quarter)
  • Total Expenses: ₹76.30 lakh, including:
  • Finance Costs: ₹143.96 lakh
  • Employee Benefits Expenses: ₹13.11 lakh
  • Depreciation and Amortization: ₹1.05 lakh
  • Other Expenses: ₹5.14 lakh
  • Profit Before Tax: ₹75.88 lakh
  • Tax Expenses: ₹21.55 lakh (current tax)
  • Profit for the Period: ₹54.33 lakh
  • Earnings Per Share (Basic and Diluted): ₹0.01

Half-Yearly Performance (6 months ended September 30, 2026)

  • Total Revenue from Operations: ₹800.88 lakh
  • Total Expenses: ₹616.20 lakh
  • Profit Before Tax: ₹187.51 lakh
  • Tax Expenses: ₹47.41 lakh
  • Profit for the Period: ₹140.10 lakh
  • Earnings Per Share (Basic and Diluted): ₹0.04

Comparative Performance

Q2 FY27 vs Q2 FY25 (YoY):

  • Revenue from Operations decreased from ₹564.54 lakh to ₹152.18 lakh
  • Profit Before Tax decreased from ₹137.06 lakh to ₹75.88 lakh
  • Profit for the Period decreased from ₹102.57 lakh to ₹54.33 lakh
  • EPS decreased from ₹0.03 to ₹0.01

H1 FY27 vs H1 FY25 (YoY):

  • Revenue from Operations decreased from ₹1,103.09 lakh to ₹800.88 lakh
  • Profit Before Tax decreased from ₹261.46 lakh to ₹187.51 lakh
  • Profit for the Period decreased from ₹195.66 lakh to ₹140.10 lakh
  • EPS decreased from ₹0.05 to ₹0.04

Capital Structure

  • Paid-up Equity Share Capital: ₹3,655.08 lakh (face value of ₹1 each)
  • Other Equity: ₹2,153.46 lakh (as of September 30, 2026)
  • No change in share capital during the period

Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹14,012.58 lakh
  • Financial Assets: ₹13,839.45 lakh, including:
  • Cash & Cash Equivalents: ₹19.24 lakh
  • Trade Receivables: ₹704.26 lakh
  • Loans & Advances: ₹11,109.56 lakh
  • Other Financial Assets: ₹2,006.37 lakh
  • Non-Financial Assets: ₹173.13 lakh, including:
  • Inventories: ₹152.30 lakh
  • Property, Plant & Equipment: ₹14.00 lakh
  • Total Liabilities: ₹8,204.04 lakh
  • Financial Liabilities: ₹8,204.04 lakh, including:
  • Borrowings: ₹5,362.98 lakh
  • Other Financial Liabilities: ₹2,181.55 lakh
  • Other Payables: ₹659.51 lakh
  • Total Equity: ₹5,808.54 lakh

Cash Flow Statement (Half-year ended September 30, 2026)

  • Net Cash from Operating Activities: (₹634.76) lakh
  • Net Cash from Investing Activities: ₹365.12 lakh
  • Net Cash from Financing Activities: ₹284.29 lakh
  • Net Decrease in Cash & Cash Equivalents: ₹14.65 lakh
  • Closing Cash Balance: ₹19.24 lakh

Governance and Approval Process

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on November 12, 2026
  • The meeting commenced at 19:30 hours and concluded at 20:15 hours
  • The statement was signed by Sushil Parakh, Managing Director (DIN: 02596801)

Auditor's Review

  • Statutory auditors SGAJ & Associates (FRN: 323891E) conducted a limited review of the financial results
  • The review was performed in accordance with Standard on Review Engagement (SRE) 2410 issued by ICAI
  • The auditors found no material misstatements in the financial results

Notes and Qualifications

  • The company operates in a single business segment: "Finance & Investments"
  • Balance in accounts of Trade Payable, Trade Receivable, Loans and advances, and Other Financial Liabilities are subject to confirmation/reconciliation
  • Figures for previous quarters/years have been re-stated/re-classified wherever necessary