Financial Results for Q2 FY27 (Quarter Ended September 30, 2026)

Revenue and Income:

  • Interest Income: ₹1.69 lakh
  • Dividend Income: ₹2.00 lakh
  • Rental Income: ₹4.12 lakh
  • Fees and Commission Income: ₹471.89 lakh
  • Net gain on fair value changes: (₹11.97) lakh
  • Total Revenue from Operations: ₹635.73 lakh
  • Other Income: ₹0.61 lakh
  • Reversal of Provisions: ₹3.73 lakh
  • Total Income: ₹640.07 lakh

Expenses:

  • Finance Costs: ₹2.53 lakh
  • Fees and Commission Expense: ₹35.33 lakh
  • Impairment on Financial Instruments: ₹1.74 lakh
  • Employee Benefits Expenses: ₹250.79 lakh
  • Depreciation, Amortization, and Impairment: ₹6.99 lakh
  • Other Expenses: ₹120.30 lakh
  • Total Expenses: ₹417.68 lakh

Profitability:

  • Profit Before Tax: ₹222.39 lakh
  • Tax Expense: ₹60.90 lakh (Current Tax: ₹66.59 lakh, Deferred Tax: (₹5.69) lakh)
  • Profit for the Period: ₹161.49 lakh
  • Other Comprehensive Income: ₹8.53 lakh
  • Total Comprehensive Income: ₹170.02 lakh
  • Earnings Per Share (Basic and Diluted): ₹0.36

Half-Yearly Performance (April-September 2026)

  • Total Income: ₹1,330.55 lakh
  • Profit Before Tax: ₹530.76 lakh
  • Profit for the Period: ₹399.02 lakh
  • Total Comprehensive Income: ₹406.66 lakh
  • Earnings Per Share: ₹0.90

Comparative Performance

Quarterly Comparison (Q2 FY27 vs Q1 FY27):

  • Total Income decreased from ₹690.48 lakh to ₹640.07 lakh
  • Net Profit decreased from ₹237.53 lakh to ₹161.49 lakh (32% decline)

Year-over-Year Comparison (Q2 FY27 vs Q2 FY26):

  • Total Income increased from ₹628.78 lakh to ₹640.07 lakh
  • Net Profit decreased from ₹185.56 lakh to ₹161.49 lakh

Additional Financial Information

  • Paid-up Equity Share Capital: ₹4,437.82 lakh
  • Realized profit on sale of investments credited to Retained Earnings (Net of Taxes): ₹9.42 lakh for the quarter
  • The company operates only in one segment as per Ind AS 108

Board Decisions

1. Approval of Financial Results: The Board approved the unaudited financial results for Q2 FY27.

2. Re-appointment of Statutory Auditors: The Board took note of the re-appointment of M/s. Anand & Ponnappan, Chartered Accountants, Chennai, as Statutory Auditors for FY 2026-27. The appointment was made by the Comptroller and Auditor General of India under Section 139 of the Companies Act, 2013.

Meeting Details

The Board meeting commenced and concluded on October 9, 2026 (specific times not clearly mentioned in the document).