Financial Results Overview

Quarterly Performance (Q2 FY27)

  • Revenue from Operations: ₹15.45 lakhs
  • Interest Income: ₹12.25 lakhs
  • Dividend Income: ₹0.25 lakhs
  • Net gain on fair value changes: ₹2.95 lakhs
  • Other Income: ₹0.12 lakhs
  • Total Income: ₹15.67 lakhs
  • Total Expenses: ₹14.58 lakhs
  • Employee benefits expense: ₹8.63 lakhs
  • Other expenses: ₹4.37 lakhs
  • Legal & Professional Expenses: ₹1.57 lakhs
  • Depreciation: ₹0.01 lakhs
  • Profit before Tax: ₹0.99 lakhs
  • Tax Expenses: Nil
  • Net Profit for the quarter: ₹0.99 lakhs
  • EPS (Basic & Diluted): ₹0.01

Half-Yearly Performance (H1 FY27)

  • Revenue from Operations: ₹31.09 lakhs
  • Interest Income: ₹24.45 lakhs
  • Dividend Income: ₹0.45 lakhs
  • Net gain on fair value changes: ₹6.19 lakhs
  • Other Income: ₹0.13 lakhs
  • Total Income: ₹31.22 lakhs
  • Total Expenses: ₹32.88 lakhs
  • Loss before Tax: ₹(1.66) lakhs
  • Net Loss for the period: ₹(1.66) lakhs
  • Other Comprehensive Income: ₹(35.80) lakhs
  • Total Comprehensive Income: ₹(39.99) lakhs
  • EPS (Basic & Diluted): ₹(0.01)

Comparative Figures

  • Q1 FY27 Net Loss: ₹(2.65) lakhs
  • Q2 FY26 Net Profit: ₹1.33 lakhs
  • H1 FY26 Net Loss: ₹(4.19) lakhs
  • FY26 Annual Net Profit: ₹2.10 lakhs

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹963.46 lakhs
  • Financial Assets: ₹939.96 lakhs
  • Cash & Cash Equivalents: ₹15.14 lakhs
  • Bank Balances: ₹595.50 lakhs
  • Investments: ₹328.99 lakhs
  • Other Financial Assets: ₹0.37 lakhs
  • Non-Financial Assets: ₹23.50 lakhs
  • Property, Plant and Equipment: ₹9.73 lakhs
  • Other Non-Financial Assets: ₹13.50 lakhs
  • Total Liabilities: ₹27.49 lakhs
  • Financial Liabilities: ₹2.41 lakhs
  • Non-Financial Liabilities: ₹25.08 lakhs
  • Equity: ₹935.97 lakhs
  • Equity Share Capital: ₹1,471.30 lakhs
  • Other Equity: ₹(535.33) lakhs

Cash Flow Statement (H1 FY27)

  • Cash from Operating Activities: ₹(22.91) lakhs
  • Cash from Investing Activities: ₹26.66 lakhs
  • Net decrease in Cash: ₹(3.75) lakhs
  • Opening Cash Balance: ₹11.39 lakhs
  • Closing Cash Balance: ₹15.14 lakhs

Auditor's Limited Review Report

Jagdish Chand & Co., Chartered Accountants conducted limited review and issued unmodified report with emphasis on matter:

  • Company did not satisfy RBI Principal Business Criteria under Section 45-I(f) of RBI Act, 1934
  • Financial Assets constituted less than 50% of Total Assets as at March 31, 2026 and during H1 FY27
  • Fair value changes in long-term investments not recognized in interim results, to be considered in audited annual accounts

Management Comments on RBI Compliance

  • Investments in bank fixed deposits are for safety, liquidity management, and treasury purposes
  • Deployment is temporary pending market conditions for financing activities
  • Management believes deviation is temporary and does not affect going concern status