Key Financial Figures - Standalone (₹ in Lakhs)

Quarterly Performance (Q2 FY27)

  • Total Income: ₹9,239
  • Total Expenses: ₹10,016
  • Loss Before Tax: ₹(777)
  • Tax Expense: ₹1,054 (Current Tax: ₹15, Deferred Tax: ₹1,039)
  • Net Loss: ₹(1,831)
  • Total Comprehensive Loss: ₹(1,883)
  • Basic EPS: ₹(0.89)
  • Diluted EPS: ₹(0.89)

Half-Yearly Performance (H1 FY27)

  • Total Income: ₹17,851
  • Total Expenses: ₹18,536
  • Loss Before Tax: ₹(685)
  • Tax Expense: ₹1,221 (Current Tax: ₹326, Deferred Tax: ₹895)
  • Net Loss: ₹(1,906)
  • Total Comprehensive Loss: ₹(2,047)
  • Basic EPS: ₹(0.92)
  • Diluted EPS: ₹(0.92)

Key Financial Figures - Consolidated (₹ in Lakhs)

Quarterly Performance (Q2 FY27)

  • Total Income: ₹47,937
  • Total Expenses: ₹56,441
  • Loss Before Tax: ₹(7,897)
  • Tax Expense: ₹(830)
  • Net Loss: ₹(7,067)
  • Total Comprehensive Loss: ₹(7,368)
  • Net Loss Attributable to Owners: ₹(6,460)
  • Basic EPS: ₹(3.14)
  • Diluted EPS: ₹(3.13)

Half-Yearly Performance (H1 FY27)

  • Total Income: ₹97,441
  • Total Expenses: ₹111,322
  • Loss Before Tax: ₹(11,402)
  • Tax Expense: ₹(1,431)
  • Net Loss: ₹(9,971)
  • Total Comprehensive Loss: ₹(10,792)
  • Net Loss Attributable to Owners: ₹(9,112)
  • Basic EPS: ₹(4.43)
  • Diluted EPS: ₹(4.42)

Balance Sheet Highlights - Standalone (₹ in Lakhs)

  • Total Assets (as of Sep 30, 2026): ₹8,33,973 (vs ₹7,71,114 as of Mar 31, 2026)
  • Inventories: ₹1,82,660 (vs ₹1,46,761)
  • Loans: ₹4,21,846 (vs ₹4,08,550)
  • Total Equity: ₹4,09,299 (vs ₹4,10,338)
  • Borrowings (Non-current): ₹1,79,175 (vs ₹1,33,357)
  • Borrowings (Current): ₹67,375 (vs ₹79,477)

Balance Sheet Highlights - Consolidated (₹ in Lakhs)

  • Total Assets (as of Sep 30, 2026): ₹18,70,766 (vs ₹17,61,241 as of Mar 31, 2026)
  • Inventories: ₹15,13,387 (vs ₹13,65,992)
  • Total Equity: ₹3,98,007 (vs ₹4,07,793)
  • Borrowings (Non-current): ₹2,41,899 (vs ₹2,79,679)
  • Borrowings (Current): ₹6,76,023 (vs ₹6,37,103)

Cash Flow Highlights - Standalone (H1 FY27, ₹ in Lakhs)

  • Net Cash from Operating Activities: ₹(2,186)
  • Net Cash from Investing Activities: ₹(19,107)
  • Net Cash from Financing Activities: ₹32,795
  • Net Change in Cash: ₹11,502

Cash Flow Highlights - Consolidated (H1 FY27, ₹ in Lakhs)

  • Net Cash from Operating Activities: ₹18,312
  • Net Cash from Investing Activities: ₹25,180
  • Net Cash from Financing Activities: ₹(40,114)
  • Net Change in Cash: ₹3,378

Important Notes

1. Tax Rate Change: The company opted for concessional tax rate under Section 200 of Income-tax Act, 2025 from Tax Year 2026-27. Impact on deferred tax assets: ₹1,048 lakhs recognized in P&L.

2. IPO Proceeds Utilization: Fully utilized ₹159 crore as of September 30, 2026:

  • ₹33.326 crore for Kalpataru Limited borrowings
  • ₹85.924 crore for subsidiary borrowings
  • ₹32.536 crore for general corporate purpose
  • ₹7.214 crore for issue expenses (inclusive of taxes)

3. Business Segment: Primarily engaged in real estate development (single reportable segment), operating within India only.

4. Auditor's Report: KKC & Associates LLP issued an unmodified review report for both standalone and consolidated results.

5. Board Meeting: Held on October 29, 2026 (2:00 PM to 5:00 PM IST).