Key Financial Results (Quarter Ended September 30, 2026)
Income:
- Revenue from operations: Rs 0.013 million
- Other income: Rs 0.628 million
- Total income: Rs 0.640 million
Expenses:
- Employee benefits expense: Rs 0.030 million
- Other expenses: Rs 0.282 million
- Total expenses: Rs 0.312 million
Profitability:
- Profit before tax: Rs 0.328 million
- Tax expense: Rs 0.083 million (Current tax: Rs 0.078 million, Deferred tax: Rs 0.005 million)
- Profit for the period: Rs 0.246 million
Other Comprehensive Income:
- Items that will not be reclassified to profit or loss: Rs -4.766 million
- Deferred tax relating to these items: Rs 0.653 million
- Other comprehensive income (net of taxes): Rs -4.114 million
- Total comprehensive income for the period: Rs -3.868 million
Earnings Per Share (Face value Rs 10 each):
- Basic EPS: Rs 1.00
- Diluted EPS: Rs 1.00
Key Financial Results (Half Year Ended September 30, 2026)
Income:
- Revenue from operations: Rs 0.029 million
- Other income: Rs 1.647 million
- Total income: Rs 1.675 million
Expenses:
- Employee benefits expense: Rs 0.124 million
- Other expenses: Rs 0.574 million
- Total expenses: Rs 0.698 million
Profitability:
- Profit before tax: Rs 0.977 million
- Tax expense: Rs 0.275 million (Current tax: Rs 0.306 million, Deferred tax: Rs -0.031 million)
- Profit for the period: Rs 0.703 million
Other Comprehensive Income:
- Items that will not be reclassified to profit or loss: Rs 15.246 million
- Deferred tax relating to these items: Rs -2.185 million
- Other comprehensive income (net of taxes): Rs 13.060 million
- Total comprehensive income for the period: Rs 13.763 million
Earnings Per Share (Face value Rs 10 each):
- Basic EPS: Rs 2.87
- Diluted EPS: Rs 2.87
Capital Structure
- Paid-up equity share capital (Face value Rs 10 each): Rs 2.450 million (unchanged from previous periods)
- Other equity (reserves): Rs 254.322 million as of September 30, 2026 (increased from Rs 240.559 million as of March 31, 2026)
Statement of Assets and Liabilities (As at September 30, 2026)
Assets:
- Non-current assets: Rs 267.153 million (primarily investments of Rs 267.153 million)
- Current assets: Rs 3.046 million (Cash and cash equivalents: Rs 0.155 million, Other financial assets: Rs 2.565 million, Other current assets: Rs 0.326 million)
- Total assets: Rs 270.199 million (increased from Rs 254.144 million as of March 31, 2026)
Liabilities and Equity:
- Equity: Rs 256.772 million (Equity share capital: Rs 2.450 million, Other equity: Rs 254.322 million)
- Non-current liabilities: Rs 13.168 million (Deferred tax liabilities)
- Current liabilities: Rs 0.259 million (Trade payables: Rs 0.035 million, Other current liabilities: Rs 0.095 million, Current tax liabilities: Rs 0.129 million)
- Total equity and liabilities: Rs 270.199 million
Cash Flow Statement (Half Year Ended September 30, 2026)
- Cash flows from operating activities: Net cash used Rs -1.029 million
- Cash flows from investing activities: Net cash used Rs 1.143 million (Purchase of shares and mutual funds: Rs -42.2215 million, Dividend received: Rs 1.1548 million, Sale of shares: Rs 42.2100 million)
- Cash flows from financing activities: Nil
- Net increase in cash and cash equivalents: Rs 0.115 million
- Cash and cash equivalents at beginning: Rs 0.040 million
- Cash and cash equivalents at end: Rs 0.155 million
Regulatory and Compliance Information
- The financial results were prepared in accordance with Indian Accounting Standards (Ind AS)
- The Audit Committee reviewed and the Board of Directors approved the results on November 05, 2026
- Statutory auditors M/s. KPSN & Associates LLP conducted a limited review as required under Regulation 33 and issued an unmodified review report dated November 06, 2026
- The company operates in a single segment
- Previous period figures have been re-grouped for comparison purposes
Signatories and Dates
- Company Secretary & Compliance Officer: Nanditha Nagaraj (M. No.: A56053)
- Chairman and Director: Krishna Babu Cherukuri (DIN: 00993286)
- Board meeting date: November 05, 2026
- Financial period: Quarter and half year ended September 30, 2026