Key Quantitative Figures

Profit & Loss Statement (₹ in Lakh)

Quarter Ended 30th Sept 2026 (Unaudited):

  • Revenue from Operations: ₹71.45
  • Other Income: ₹7.84
  • Total Income: ₹79.29
  • Total Expenses: ₹83.65
  • Loss Before Tax: ₹(4.36)
  • Tax Expense: ₹(1.09) [Current Tax]
  • Net Loss for the Quarter: ₹(3.35)
  • Basic & Diluted EPS: ₹(0.01)

Half Year Ended 30th Sept 2026 (Unaudited):

  • Revenue from Operations: ₹114.42
  • Other Income: ₹57.92
  • Total Income: ₹172.34
  • Total Expenses: ₹160.06
  • Profit Before Tax: ₹12.28
  • Tax Expense: ₹3.18
  • Net Profit for the Half Year: ₹9.10
  • Basic & Diluted EPS: ₹0.01

Comparative Figures (Year Ended 31st March 2026 - Audited):

  • Net Profit: ₹8.76 Lakh
  • EPS: ₹0.01

Balance Sheet Position (₹ in Lakh)

As at 30th Sept 2026 (Unaudited):

  • Total Assets: ₹4,020.15
  • Non-Current Assets: ₹1,776.16
  • Investments: ₹95.00
  • Loans and Advances: ₹1,665.40 [Long-term loan to KBS Capital Management Singapore Pte Ltd]
  • Current Assets: ₹2,243.99
  • Investments: ₹1,293.62
  • Trade Receivables: ₹8.03
  • Cash and Cash Equivalents: ₹158.95
  • Other Current Assets: ₹749.42
  • Total Equity: ₹3,791.35
  • Paid-up Equity Share Capital: ₹1,082.12 (Face Value ₹1 each)
  • Other Equity: ₹2,709.23
  • Total Liabilities: ₹228.80
  • Deferred Tax Liabilities: ₹3.08
  • Current Liabilities: ₹225.72

Cash Flow Statement (₹ in Lakh)

Half Year Ended 30th Sept 2026:

  • Net Cash from Operating Activities: ₹(46,583.254)
  • Net Cash from Investing Activities: ₹36,432.418
  • Net Cash from Financing Activities: ₹(12.270)
  • Net Decrease in Cash: ₹(10,163.106)
  • Cash at Beginning: ₹26,058.227
  • Cash at End: ₹15,895.121

Auditor's Review Report Qualifications

The statutory auditor, Bhuta Shah & Co LLP, issued a limited review report with two key qualifications:

1. Gratuity Liability: The liability for employee gratuity has not been provided for as required by Ind AS 19. The financial impact is not quantified due to the absence of an actuarial valuation/management estimate.

2. Loan to Struck-off Subsidiary: A long-term loan of ₹16,65,40,533 and a current account balance of ₹8,02,444 are outstanding from KBS Capital Management Singapore Pte Ltd (an erstwhile subsidiary). The company has been informed that the said entity has been struck off. No provision has been made for these amounts, resulting in a misstatement of profit and accumulated reserves & surplus.

Dates and Parties

  • Board Meeting Date: 06th November 2026 (2:30 PM to 5:00 PM)
  • Reporting Period: Quarter & Half Year ended 30th September 2026
  • Auditor: Bhuta Shah & Co LLP, Chartered Accountants

Operational Context

The company operates in a single segment: shares and stock broking. There are no separate reportable segments as per Ind AS 108. The results were reviewed by the Audit Committee and approved by the Board of Directors.