Financial Performance Highlights

Quarter Ended September 30, 2026 (Q2 FY2026):

  • Total Income: Negative ₹249.58 lakh (compared to positive ₹242.01 lakh in Q1 FY2026)
  • Revenue from Operations: ₹13.50 lakh
  • Interest Income: ₹5.03 lakh
  • Dividend Income: ₹8.48 lakh
  • Other Income: Negative ₹263.08 lakh
  • Total Expenses: ₹79.01 lakh
  • Finance Costs: ₹43.03 lakh
  • Employee Benefits Expenses: ₹16.50 lakh
  • Other Expenses: ₹11.68 lakh
  • Fees and Commission Expense: ₹7.41 lakh
  • Depreciation: ₹0.38 lakh
  • Profit Before Tax: Loss of ₹328.58 lakh
  • Tax Expense: Negative ₹0.04 lakh (deferred tax credit)
  • Profit After Tax: Loss of ₹328.54 lakh
  • Other Comprehensive Loss: ₹217.95 lakh
  • Total Comprehensive Loss: ₹546.49 lakh
  • Basic EPS: Negative ₹10.80
  • Diluted EPS: Negative ₹10.80

Half Year Ended September 30, 2026 (H1 FY2026):

  • Total Income: Negative ₹7.57 lakh
  • Revenue from Operations: ₹47.36 lakh
  • Interest Income: ₹11.43 lakh
  • Dividend Income: ₹35.92 lakh
  • Other Income: Negative ₹54.93 lakh
  • Total Expenses: ₹165.96 lakh
  • Profit Before Tax: Loss of ₹173.53 lakh
  • Tax Expense: ₹40.53 lakh
  • Profit After Tax: Loss of ₹214.06 lakh
  • Other Comprehensive Loss: ₹110.42 lakh
  • Total Comprehensive Loss: ₹324.49 lakh
  • Basic EPS: Negative ₹7.04
  • Diluted EPS: Negative ₹7.04

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹3,386.74 lakh (decreased from ₹3,965.34 lakh as at March 31, 2026)
  • Financial Assets: ₹3,381.75 lakh
  • Investments: ₹2,612.74 lakh (decreased from ₹3,171.02 lakh)
  • Loans: ₹236.91 lakh (decreased from ₹319.82 lakh)
  • Trade Receivables: ₹126.49 lakh (increased from ₹63.19 lakh)
  • Cash and Cash Equivalents: ₹3.33 lakh (increased from ₹2.99 lakh)
  • Non-Financial Assets: ₹4.98 lakh
  • Total Liabilities: ₹2,170.29 lakh
  • Financial Liabilities: ₹2,045.64 lakh
  • Borrowings: ₹2,013.34 lakh (decreased from ₹2,220.38 lakh)
  • Other Financial Liabilities: ₹20.93 lakh (decreased from ₹70.12 lakh)
  • Other Payables: ₹11.36 lakh
  • Non-Financial Liabilities: ₹124.65 lakh
  • Deferred Tax Liabilities: ₹74.85 lakh (decreased from ₹113.41 lakh)
  • Provisions: ₹41.11 lakh (increased from ₹0.54 lakh)
  • Other Non-Financial Liabilities: ₹8.69 lakh
  • Total Equity: ₹1,216.45 lakh (decreased from ₹1,540.93 lakh)
  • Equity Share Capital: ₹304.12 lakh (unchanged)
  • Other Equity: ₹912.33 lakh (decreased from ₹1,236.81 lakh)

Cash Flow Statement (H1 FY2026)

  • Net Cash from Operating Activities: Negative ₹221.36 lakh
  • Net Cash from Investing Activities: ₹428.74 lakh
  • Net Cash from Financing Activities: Negative ₹207.04 lakh
  • Net Increase in Cash: ₹0.34 lakh
  • Cash at Beginning: ₹2.99 lakh
  • Cash at End: ₹3.33 lakh

Additional Information

  • Paid-up Equity Share Capital: ₹304.12 lakh (30,412 equity shares of ₹10 each)
  • The financial results have been reviewed by the Audit Committee and Statutory Auditors
  • Prepared in accordance with Indian Accounting Standards (Ind AS)
  • The company operates in one primary segment - "Finance"
  • Figures for previous periods have been regrouped/rearranged where necessary

Auditor's Review

S V J K and Associates, Chartered Accountants (FRN: 135182W) conducted a limited review and issued an unmodified conclusion stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.