Key Quantitative Figures

Standalone Financial Results (Quarter ended September 30, 2026):

  • Total Revenue from Operations: ₹3.29 lakh
  • Profit Before Tax: ₹3.04 lakh
  • Net Profit After Tax: ₹2.98 lakh
  • Earnings Per Share (Basic & Diluted): ₹17.79
  • Other Comprehensive Income (net of tax): -₹6.37 lakh
  • Total Comprehensive Income: -₹3.39 lakh

Standalone Financial Results (Half year ended September 30, 2026):

  • Total Revenue from Operations: ₹22.53 lakh
  • Profit Before Tax: ₹21.95 lakh
  • Net Profit After Tax: ₹21.82 lakh
  • Earnings Per Share (Basic & Diluted): ₹130.22
  • Other Comprehensive Income (net of tax): ₹33.79 lakh
  • Total Comprehensive Income: ₹55.62 lakh

Consolidated Financial Results (Quarter ended September 30, 2026):

  • Total Revenue from Operations: ₹3.29 lakh
  • Profit Before Tax: ₹15.37 lakh
  • Net Profit After Tax: ₹15.31 lakh
  • Earnings Per Share (Basic & Diluted): ₹91.33
  • Other Comprehensive Income (net of tax): -₹6.54 lakh
  • Total Comprehensive Income: ₹8.77 lakh

Consolidated Financial Results (Half year ended September 30, 2026):

  • Total Revenue from Operations: ₹6.03 lakh
  • Profit Before Tax: ₹26.36 lakh
  • Net Profit After Tax: ₹26.23 lakh
  • Earnings Per Share (Basic & Diluted): ₹156.49
  • Other Comprehensive Income (net of tax): ₹33.45 lakh
  • Total Comprehensive Income: ₹59.67 lakh

Balance Sheet Highlights (Standalone as at September 30, 2026):

  • Total Assets: ₹549.04 lakh
  • Investments: ₹541.98 lakh
  • Bank Balances: ₹2.95 lakh
  • Cash and Cash Equivalents: ₹0.11 lakh
  • Equity Share Capital: ₹1.68 lakh
  • Other Equity: ₹510.75 lakh

Dates of Action

  • Board Meeting Date: November 11, 2026
  • Effective Date of MD Re-appointment: February 1, 2027
  • Proposed MD Term: February 1, 2027 to January 31, 2032
  • Previous AGM Date: August 20, 2026

Parties Involved

  • Statutory Auditors: S. Jaykishan & Co., Chartered Accountants
  • Review Partner: CA Ritesh Agarwal (Membership No.: 062410)
  • Scrutinizer: Mr. Mayur Mehta, Practising Company Secretary (Membership No. 3132)
  • Associate Company: KSB Limited

Purpose and Rationale

The Board approved the quarterly financial results as required under Regulation 33 of SEBI LODR Regulations. The re-appointment of Mr. Gaurav Swarup as Chairman & Managing Director is based on recommendations from the Audit Committee and Nomination and Remuneration Committee, recognizing his extensive experience in finance and strategic management.

Financial and Operational Impact

The company reported improved standalone financial performance with net profit increasing from ₹1.54 lakh in Q2 FY26 to ₹2.98 lakh in Q2 FY27. The consolidated results show significant contribution from associate company KSB Limited, with share of profit of ₹12.33 lakh for the quarter.

Capital Structure Impact

No change in paid-up equity share capital which remains at ₹1.68 lakh (Face Value of ₹10 each).

Additional Notes

  • The company is a registered Non-Banking Finance Company (NBFC)
  • The quarter ended September 30, 2026 figures are balancing figures between half year results and previous quarter results
  • Previous periods' figures have been restated for comparability
  • Net gains on fair value changes include ₹44.66 lakh as 'Net gain on sale of investments' for the quarter