Key Financial Results (Rs in Lacs)

Income Statement Highlights:

  • Revenue from Operations: ₹6.40 lacs for Q1 FY27 (vs ₹14.46 lacs in Q1 FY26 and ₹9.05 lacs in Q4 FY26)
  • Other Income: ₹235.60 lacs for Q1 FY27 (vs ₹155.98 lacs in Q1 FY26 and ₹122.88 lacs in Q4 FY26)
  • Total Income: ₹242.01 lacs for Q1 FY27 (vs ₹170.44 lacs in Q1 FY26 and ₹131.93 lacs in Q4 FY26)
  • Employee Benefits Expense: ₹17.78 lacs for Q1 FY27 (vs ₹20.26 lacs in Q1 FY26)
  • Finance Costs: ₹48.55 lacs for Q1 FY27 (vs ₹17.75 lacs in Q1 FY26)
  • Depreciation: ₹0.37 lacs for Q1 FY27 (vs ₹0.49 lacs in Q1 FY26)
  • Other Expenses: ₹20.25 lacs for Q1 FY27 (vs ₹47.12 lacs in Q1 FY26)
  • Total Expenses: ₹86.96 lacs for Q1 FY27 (vs ₹85.62 lacs in Q1 FY26)

Profitability Metrics:

  • Profit Before Tax: ₹155.05 lacs for Q1 FY27 (vs ₹84.82 lacs in Q1 FY26)
  • Tax Expense:
  • Current Tax: ₹40.61 lacs
  • Deferred Tax: (₹0.04) lacs
  • Net Profit for Period: ₹114.48 lacs for Q1 FY27 (vs ₹62.62 lacs in Q1 FY26)

Comprehensive Income:

  • Other Comprehensive Income:
  • Fair value changes of investments in equity shares: ₹145.31 lacs
  • Income tax on items not reclassified: (₹37.78) lacs
  • Total Comprehensive Income: ₹222.01 lacs for Q1 FY27 (vs (₹25.75) lacs in Q1 FY26)

Earnings Per Share:

  • Basic EPS: ₹3.76 for Q1 FY27 (vs ₹2.06 in Q1 FY26)
  • Diluted EPS: ₹3.76 for Q1 FY27 (vs ₹2.06 in Q1 FY26)

Board Approval and Review

  • The unaudited financial results were approved by the Board of Directors at their meeting held on August 12, 2026, at the company's registered office in Ahmedabad.
  • The results have been reviewed by the Audit Committee and subjected to limited review audit by the statutory auditors, S V J K and Associates.

Accounting Policies and Notes

  • The financial statements are prepared in accordance with Indian Accounting Standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013.
  • IND AS 108 relating to segment-wise reporting is not applicable as the company operates in one primary segment - "Finance Segment".
  • The figures for the quarter ended March 31, 2026, are balancing figures between the audited annual figures and nine months ended December 31, 2025.
  • Previous year/quarter figures were regrouped/rearranged wherever necessary.