Board Meeting Details
The Board of Directors meeting was held on November 5, 2026, commencing at 4:30 PM and concluding at 4:50 PM.
Key Approvals and Notings
1. Approval of Un-audited Financial Results: The Board approved the un-audited financial results (standalone and consolidated) for the half year ended September 30, 2026, upon recommendation of the Audit Committee.
2. Noting of Limited Review Reports: The Board took note of the limited review reports from statutory auditors V C A N & CO LLP on both standalone and consolidated unaudited financial results for H1 FY27, which carried unmodified conclusions.
Consolidated Financial Performance (H1 FY27)
Profit & Loss Statement:
- Revenue from operations: ₹558.91 lakh
- Other income: ₹23.85 lakh
- Total revenue: ₹582.76 lakh
- Total expenses: ₹450.68 lakh
- Profit before tax: ₹132.08 lakh
- Tax expense: ₹34.07 lakh
- Net profit: ₹98.01 lakh
- Profit attributable to owners: ₹80.38 lakh
- Minority interest: ₹17.65 lakh
- Basic and diluted EPS: ₹1.31
Balance Sheet (as of September 30, 2026):
- Total equity and liabilities: ₹671.78 lakh
- Share capital: ₹61.30 lakh
- Reserves & surplus: ₹302.68 lakh
- Minority interest: ₹74.00 lakh
- Total assets: ₹671.78 lakh
- Cash & cash equivalents: ₹310.69 lakh
- Trade receivables: ₹82.05 lakh
Cash Flow Statement:
- Net cash inflow from operating activities: ₹118.26 lakh
- Net cash inflow from investing activities: ₹3.94 lakh
- Net change in cash: ₹122.20 lakh
Standalone Financial Performance (H1 FY27)
Profit & Loss Statement:
- Revenue from operations: ₹461.68 lakh
- Other income: ₹8.21 lakh
- Total revenue: ₹469.89 lakh
- Total expenses: ₹383.40 lakh
- Profit before tax: ₹86.49 lakh
- Tax expense: ₹22.20 lakh
- Net profit: ₹64.29 lakh
- Basic and diluted EPS: ₹1.05
Balance Sheet (as of September 30, 2026):
- Total equity and liabilities: ₹504.78 lakh
- Share capital: ₹61.30 lakh
- Reserves & surplus: ₹230.80 lakh
- Total assets: ₹504.78 lakh
- Cash & cash equivalents: ₹251.31 lakh
Subsidiary Information
The consolidated results include:
- Parent Company: Humming Bird Education Limited
- Subsidiaries: Onmouseclick.Com Private Limited and Olympiad Council For Skills & Education (Company Limited by Shares)
Subsidiary financial metrics:
- Total assets: ₹173.61 lakh
- Total revenues: ₹97.23 lakh
- Net profit after tax: ₹33.73 lakh
- Net cash inflow: ₹19.43 lakh
Accounting and Regulatory Framework
- Financial results prepared in accordance with Accounting Standard 25 (Interim Financial Reporting)
- Company exempt from IND AS adoption as listed on SME exchange
- Single business segment: Income from Education and allied services
- Single geographical segment: India
- No investor complaints outstanding as of September 30, 2026
- Previous periods' figures have been reclassified/regrouped for comparability