1. Un-audited Financial Results of the Company for the quarter ended June 30, 2026

2. Limited Review Report issued by M/s. B. L. Dasharda & Associates, Chartered Accountants, Statutory Auditors for the quarter ended June 30, 2026

The Statutory Auditors issued a Limited Review Report with an unmodified opinion for the quarter ended June 30, 2026.

Financial Results Highlights (Quarter Ended June 30, 2026)

Income Statement (₹ in Thousand)

  • Revenue from operations (Net): ₹2,802.91 (compared to ₹838.36 in Q1 FY26)
  • Net Gain on Fair Value Changes: ₹1,042.67 (compared to ₹61.43 in Q1 FY26)
  • Other Income: ₹90.15 (compared to ₹233.05 in Q1 FY26)
  • Total Income: ₹3,935.73 (compared to ₹1,132.84 in Q1 FY26)

Expenses (₹ in Thousand)

  • Cost of materials consumed/Purchase of stock-in-trade: ₹2,810.15
  • Changes in inventories: (₹1,565.84) credit
  • Employee benefits expense: ₹335.31
  • Finance Cost: ₹0.08
  • Depreciation & amortisation expenses: ₹99.65
  • Other expenses: ₹319.83
  • Total Expenses: ₹1,999.18

Profitability (₹ in Thousand)

  • Profit before tax: ₹1,936.54 (compared to ₹1,343.39 in Q1 FY26)
  • Tax Expenses: ₹257.49 (Deferred tax)
  • Profit for the period: ₹1,679.05 (compared to ₹1,269.07 in Q1 FY26)
  • Other Comprehensive Income: ₹4.71
  • Total Comprehensive Income: ₹1,683.76 (compared to ₹1,240.29 in Q1 FY26)

Key Metrics

  • Paid Up Equity Share Capital: ₹14,400.00 (14.4 lakh shares of ₹10 each)
  • Earnings per share (Basic): ₹1.17 (compared to ₹0.88 in Q1 FY26)
  • Earnings per share (Diluted): ₹1.17 (compared to ₹0.88 in Q1 FY26)

Balance Sheet Highlights (as at June 30, 2026)

  • Total Assets: ₹447,836.79
  • Financial Assets: ₹431,089.86 (including investments of ₹430,394.23)
  • Non-Financial Assets: ₹16,746.93 (including inventories of ₹11,287.14)
  • Total Liabilities: ₹56,261.96
  • Equity: ₹391,574.83

Important Notes

1. The company is registered as an NBFC with registration no.13.00633 dated April 07, 1998 and has net worth less than ₹250 crores.

2. Revenue from operations comprises trading in shares, dividend & interest income.

3. During the quarter ended March 31, 2026, the company implemented NAV-based valuation for investments in associates "Seksaria Industries Private Limited" and "Seksaria Confectionaries Private Limited" based on unaudited financial statements as of March 31, 2026.

4. The National Company Law Tribunal, Mumbai Bench approved a Scheme of Arrangement with appointed date of April 1, 2021, and results are presented giving effect to this demerger.

5. The financial results were reviewed by the Audit Committee and approved by the Board of Directors.

Auditor's Emphasis of Matter

The auditors emphasized that the fair value of unquoted equity investments in Seksaria Industries Private Limited and Seksaria Confectionaries Private Limited has been measured based on unaudited financial statements for the year ended March 31, 2026.