Integra Capital Limited

Financial Results Overview

Quarter Ended 30th September 2026 (Unaudited):

  • Revenue from Operations: Rs 4.60 lakhs
  • Interest Income: Rs 0.00 lakhs
  • Dividend Income: Rs 0.60 lakhs
  • Net gain on fair value changes: Rs 4.00 lakhs
  • Total Income: Rs 4.60 lakhs
  • Total Expenses: Rs 11.69 lakhs
  • Employee benefits expenses: Rs 3.49 lakhs
  • Legal & Professional: Rs 1.89 lakhs
  • Rates and Taxes: Rs 4.12 lakhs
  • Other Expenses: Rs 2.19 lakhs
  • Loss before tax: Rs (7.09) lakhs
  • Tax benefit: Rs (5.20) lakhs
  • Net Loss for the quarter: Rs (1.89) lakhs
  • Basic and Diluted EPS: Rs (0.07)

Half Year Ended 30th September 2026 (Unaudited):

  • Revenue from Operations: Rs 8.58 lakhs
  • Interest Income: Rs 0.11 lakhs
  • Dividend Income: Rs 0.62 lakhs
  • Net gain on fair value changes: Rs 7.86 lakhs
  • Total Income: Rs 8.58 lakhs
  • Total Expenses: Rs 21.39 lakhs
  • Loss before tax: Rs (12.81) lakhs
  • Tax benefit: Rs (4.64) lakhs
  • Net Loss for half year: Rs (8.17) lakhs
  • Basic and Diluted EPS: Rs (0.17)

Comparative Performance

Quarter Comparison (30th September 2026 vs 30th September 2025):

  • Total Income decreased from Rs 8.46 lakhs to Rs 4.60 lakhs
  • Expenses increased from Rs 5.38 lakhs to Rs 11.69 lakhs
  • Net Profit of Rs 6.97 lakhs in Q2 FY26 turned to Net Loss of Rs (1.89) lakhs in Q2 FY27

Half Year Comparison (30th September 2026 vs 30th September 2025):

  • Total Income decreased significantly from Rs 53.31 lakhs to Rs 8.58 lakhs
  • Net Profit decreased from Rs 38.65 lakhs to Net Loss of Rs (8.17) lakhs

Balance Sheet Position (as at 30 September 2026)

  • Total Assets: Rs 547.78 lakhs (vs Rs 560.65 lakhs as at 31 March 2026)
  • Financial Assets: Rs 543.61 lakhs
  • Cash and Cash Equivalents: Rs 0.52 lakhs (decreased from Rs 6.01 lakhs)
  • Loans: Rs 152.03 lakhs (new category)
  • Investments: Rs 390.91 lakhs (decreased from Rs 442.71 lakhs)
  • Securities Held for Trade: Rs 0.00 lakhs (decreased from Rs 108.50 lakhs)
  • Non-financial Assets: Rs 4.16 lakhs
  • Total Liabilities: Rs 10.74 lakhs
  • Current tax liabilities: Rs 3.21 lakhs
  • Deferred Tax Liabilities: Rs 6.85 lakhs
  • Equity: Rs 537.04 lakhs
  • Equity share capital: Rs 485.15 lakhs (face value Rs 10 each)
  • Other equity: Rs 51.89 lakhs (decreased from Rs 60.06 lakhs)

Cash Flow Statement (Half Year Ended 30 September 2026)

  • Net Cash Used in Operating Activities: Rs (58.12) lakhs
  • Net Cash Generated from Investing Activities: Rs 52.63 lakhs
  • Sale of Mutual Funds: Rs 52.63 lakhs
  • Net Decrease in Cash & Cash Equivalents: Rs (5.49) lakhs
  • Cash & Cash Equivalents at end of period: Rs 0.52 lakhs
  • Cash on hand: Rs 0.15 lakhs
  • Current Accounts: Rs 0.31 lakhs
  • Sweep Fixed Deposit with DCB Bank: Rs 0.05 lakhs

Key Ratios

  • Operating Profit Margin (Q2 FY27): (1.54)
  • Net Profit Margin (Q2 FY27): (0.41)

Auditor's Review

GSA & Associates LLP, Chartered Accountants, conducted a limited review and issued an unmodified opinion stating that nothing has come to their attention that causes them to believe that the accompanying statement of unaudited financial results contains any material misstatements.

Additional Notes

  • The company operates in a single segment 'Investments'
  • The figures for the quarter ended 30th September 2026 are the balancing figures between unaudited figures of half year ended 30th September 2026
  • The financial results have been prepared in accordance with Ind AS 34 'Interim Financial Reporting'