Key Financial Results (₹ in Lakhs)

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27):

  • Total Income: ₹0.00 (Q2 FY27) vs ₹8.78 (Q2 FY26) vs ₹0.00 (Q1 FY27)
  • Employee Benefit Expense: ₹3.55 (Q2 FY27) vs ₹3.41 (Q2 FY26) vs ₹3.34 (Q1 FY27)
  • Other Expenses: ₹8.01 (Q2 FY27) vs ₹1.93 (Q2 FY26) vs ₹0.88 (Q1 FY27)
  • Total Expenses: ₹9.56 (Q2 FY27) vs ₹5.34 (Q2 FY26) vs ₹4.22 (Q1 FY27)
  • Net Loss: ₹9.56 (Q2 FY27) vs Net Profit of ₹3.41 (Q2 FY26) vs Net Loss of ₹4.22 (Q1 FY27)
  • Basic EPS: Negative ₹0.13 (Q2 FY27) vs Positive ₹0.05 (Q2 FY26) vs Negative ₹0.06 (Q1 FY27)
  • Diluted EPS: Negative ₹0.13 (Q2 FY27) vs Positive ₹0.05 (Q2 FY26) vs Negative ₹0.08 (Q1 FY27)

Half-Yearly Performance (H1 FY27 vs H1 FY26):

  • Total Income: ₹0.00 (H1 FY27) vs ₹8.75 (H1 FY26)
  • Employee Benefit Expense: ₹6.89 (H1 FY27) vs ₹6.72 (H1 FY26)
  • Other Expenses: ₹6.89 (H1 FY27) vs ₹6.72 (H1 FY26)
  • Total Expenses: ₹13.78 (H1 FY27) vs ₹13.43 (H1 FY26)
  • Net Loss: ₹13.78 (H1 FY27) vs Net Loss of ₹4.68 (H1 FY26)
  • Basic EPS: Negative ₹0.19 (H1 FY27) vs Negative ₹0.06 (H1 FY26)
  • Diluted EPS: Negative ₹0.19 (H1 FY27) vs Negative ₹0.08 (H1 FY26)

Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹1,032.39 Lakhs (vs ₹1,006.29 Lakhs as of March 31, 2026)
  • Financial Assets: ₹782.37 Lakhs (including Investments: ₹609.54 Lakhs, Loans: ₹145.93 Lakhs, Cash: ₹19.19 Lakhs)
  • Non-Financial Assets: ₹250.02 Lakhs
  • Total Liabilities: ₹458.43 Lakhs
  • Equity Share Capital: ₹723.08 Lakhs (unchanged)
  • Other Equity: Negative ₹149.12 Lakhs (deteriorated from negative ₹135.34 Lakhs)
  • Total Equity: ₹573.96 Lakhs (decreased from ₹587.74 Lakhs)

Cash Flow Statement (H1 FY27)

  • Cash from Operating Activities: Negative ₹25.61 Lakhs
  • Cash from Investing Activities: ₹0.00 Lakhs
  • Cash from Financing Activities: ₹40.05 Lakhs
  • Net Increase in Cash: ₹14.44 Lakhs
  • Closing Cash Balance: ₹19.19 Lakhs (vs opening balance of ₹4.75 Lakhs)

Operational and Segment Information

  • The company is engaged in only one business segment: Non-Banking Financial Institution (NBFI)
  • No income from operations (net sales) reported for current quarter or half-year
  • Other income was nil for current periods vs ₹8.75 Lakhs in year-ago periods
  • Finance costs were nil across all periods

Governance and Approval Process

  • Board meeting held on October 27, 2026 (2:00 PM to 3:00 PM)
  • Results reviewed by Audit Committee and approved by Board of Directors
  • Statutory Auditors (Naimish N. Shah & Co.) conducted limited review
  • Financial results prepared in accordance with Ind AS 34

Additional Notes

  • Paid-up equity share capital remains unchanged at ₹723.08 Lakhs (face value ₹10 each)
  • The company notes that due to seasonality of business, quarterly/half-year results are not indicative of full-year performance
  • Figures have been regrouped or rearranged where considered necessary