Board Meeting Details

The Board of Directors meeting was held on October 31, 2026, commencing at 4:30 PM and concluding at 6:10 PM. The meeting approved the unaudited standalone financial results along with the limited review report from statutory auditors.

Financial Performance Highlights (Rs. in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹173.31 (comprising Interest Income: ₹3.08, Sales of Shares and Securities: ₹170.23)
  • Other Income: ₹12.62
  • Total Income: ₹185.93
  • Total Expenses: ₹211.29
  • Loss Before Tax: ₹(29.36)
  • Tax Expenses: ₹(4.21) (Current Tax: ₹0.00, Deferred Tax: ₹(4.21))
  • Net Loss for Quarter: ₹(25.15)
  • Basic & Diluted EPS: ₹(0.242)

Half-Year Ended September 30, 2026:

  • Revenue from Operations: ₹504.59 (comprising Interest Income: ₹5.70, Sales of Shares and Securities: ₹498.89)
  • Other Income: ₹36.20
  • Total Income: ₹540.79
  • Total Expenses: ₹487.54
  • Profit Before Tax: ₹53.25
  • Tax Expenses: ₹0.00
  • Net Profit for Half-Year: ₹53.25
  • Basic & Diluted EPS: ₹0.51

Comparative Figures (Quarter Ended September 30, 2025):

  • Revenue from Operations: ₹69.77
  • Net Loss: ₹(3.45)
  • Basic & Diluted EPS: ₹(0.033)

Assets and Liabilities Position (as at September 30, 2026)

Assets (Rs. in Lakhs):

  • Total Assets: ₹1,209.52
  • Financial Assets: ₹981.43 (Cash & cash equivalents: ₹9.53, Bank balances: ₹531.47, Trade receivables: ₹235.51, Loans: ₹174.55, Other financial assets: ₹30.37)
  • Non-Financial Assets: ₹228.09 (Inventories: ₹57.21, Loans & advances: ₹2.56, Property, plant & equipment: ₹137.24, Current tax assets: ₹7.90, Other non-financial assets: ₹23.18)

Equity and Liabilities (Rs. in Lakhs):

  • Equity Share Capital: ₹1,040.00
  • Other Equity: ₹154.68
  • Total Liabilities: ₹14.84 (Borrowings: ₹5.67, Other financial liabilities: ₹0.00, Provisions: ₹3.55, Current tax liability: ₹5.62)

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

  • Net Profit Before Taxation: ₹33.65
  • Net Cash Used in Operating Activities: ₹(32.41)
  • Net Cash from Investing Activities: ₹13.70
  • Net Cash from Financing Activities: ₹0.00
  • Net Increase in Cash: ₹(18.71)
  • Closing Cash Equivalents: ₹640.99

Regulatory and Accounting Framework

The financial results have been prepared in accordance with Indian Accounting Standards (Ind-AS) notified under the Companies Act, 2013. The company has only finance income and accordingly there is no separate reportable segment as per Ind AS 108. The statutory auditors, M A R C & Co., have conducted a limited review of the financial results and issued an unqualified review report.

Capital Structure

Paid-up equity share capital remained unchanged at ₹1,040.00 lakhs (Face Value of ₹10 each) across all periods presented.