Financial Performance Highlights (Half Year Ended September 30, 2026)

Revenue:

  • Revenue from Operations: ₹1,193.60 lakhs (compared to ₹1,389.49 lakhs in H1 FY26)
  • Other Income: ₹106.57 lakhs (compared to ₹12.93 lakhs in H1 FY26)
  • Total Revenue: ₹1,300.17 lakhs (compared to ₹1,402.42 lakhs in H1 FY26)

Expenses:

  • Employee Benefit Expenses: ₹534.42 lakhs (compared to ₹375.67 lakhs in H1 FY26)
  • Finance Costs: ₹44.74 lakhs (compared to ₹16.31 lakhs in H1 FY26)
  • Depreciation and Amortisation Expenses: ₹86.23 lakhs (compared to ₹36.56 lakhs in H1 FY26)
  • Other Expenses: ₹207.12 lakhs (compared to ₹238.67 lakhs in H1 FY26)
  • Total Expenses: ₹872.52 lakhs (compared to ₹667.20 lakhs in H1 FY26)

Profitability:

  • Profit Before Tax: ₹427.64 lakhs (compared to ₹735.22 lakhs in H1 FY26)
  • Tax Expense: ₹123.81 lakhs (comprising Current Tax of ₹131.30 lakhs and Deferred Tax credit of ₹7.48 lakhs)
  • Profit for the Period: ₹303.83 lakhs (compared to ₹549.94 lakhs in H1 FY26)

Earnings Per Share (of ₹10 each):

  • Basic EPS: ₹1.94 (compared to ₹4.14 in H1 FY26)
  • Diluted EPS: ₹1.94 (compared to ₹4.14 in H1 FY26)

Balance Sheet Position (As at September 30, 2026)

Equity and Liabilities:

  • Share Capital: ₹1,563.70 lakhs (unchanged from March 31, 2026)
  • Reserves and Surplus: ₹4,370.88 lakhs (increased from ₹4,067.03 lakhs)
  • Short Term Borrowings: ₹297.36 lakhs (decreased from ₹704.83 lakhs)
  • Total Equity and Liabilities: ₹6,454.57 lakhs (decreased from ₹6,618.89 lakhs)

Assets:

  • Property, Plant and Equipment: ₹35.58 lakhs
  • Intangible Assets: ₹568.73 lakhs
  • Capital work-in-progress: ₹745.95 lakhs
  • Intangible Assets Under Development: ₹2,015.88 lakhs (increased from ₹1,401.37 lakhs)
  • Cash and Cash Equivalents: ₹407.37 lakhs (decreased from ₹1,278.37 lakhs)
  • Trade Receivables: ₹697.29 lakhs (decreased from ₹1,155.97 lakhs)

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash from Operating Activities: ₹109.77 lakhs
  • Net Cash from Investing Activities: ₹337.63 lakhs (primarily from decrease in fixed deposits of ₹872.77 lakhs, offset by purchase of PPE and intangible assets of ₹627.85 lakhs)
  • Net Cash from Financing Activities: -₹445.64 lakhs (primarily from net repayment of short-term borrowings)
  • Net increase in Cash and Cash Equivalents: ₹1.77 lakhs