Key Financial Figures - Standalone (₹ in Lakhs)

Income Statement Highlights:

  • Revenue from Operations: ₹30.46 (Q1FY27) vs ₹22.49 (Q1FY26) and ₹13.43 (Q4FY26)
  • Other Income: ₹440.21 (Q1FY27) vs ₹136.83 (Q1FY26) and (₹329.45) (Q4FY26)
  • Total Income: ₹470.67 (Q1FY27) vs ₹159.32 (Q1FY26) and (₹316.02) (Q4FY26)
  • Total Expenses: ₹85.19 (Q1FY27) vs ₹34.10 (Q1FY26) and ₹225.01 (Q4FY26)
  • Employees Benefit Expenses: ₹12.73
  • Finance Costs: ₹3.11
  • Depreciation & Amortization: ₹0.81
  • Other Expenses: ₹68.60
  • Profit before Tax: ₹385.48 (Q1FY27) vs ₹125.22 (Q1FY26) and (₹541.03) (Q4FY26)
  • Tax Expenses: ₹43.33
  • Current Tax: ₹36.87
  • Deferred Tax: ₹6.46
  • Profit for the Period: ₹342.15 (Q1FY27) vs ₹125.32 (Q1FY26) and (₹470.39) (Q4FY26)
  • Other Comprehensive Income: ₹425.41
  • Fair value changes on instruments carried at FVTOCI: ₹568.48
  • Income Tax relating to above items: (₹143.07)
  • Total Comprehensive Income: ₹767.56 (Q1FY27) vs ₹1,279.95 (Q1FY26) and (₹597.61) (Q4FY26)

Capital Structure and Per Share Data:

  • Paid-up Equity Share Capital: ₹4,702.73 lakhs (Face Value of ₹1 each)
  • Earnings per Share (Basic & Diluted): ₹0.07 (Q1FY27) vs ₹0.03 (Q1FY26) and (₹0.10) (Q4FY26)

Consolidated Financial Results

  • Includes subsidiary: Salcete Brewing Limited (76.967% ownership)
  • First period of consolidation effective from April 1, 2026
  • Subsidiary financials reviewed by other auditors
  • Subsidiary contributed: Total revenues of ₹Nil, net loss after tax of ₹37.20 lakhs, total comprehensive loss of ₹37.20 lakhs for the quarter

Audit and Review Details

  • Limited review conducted by S P M L & Associates Chartered Accountants (FRN – 136549W)
  • Review performed by CA Govind Mandhania (Partner, M No – 180398)
  • Board meeting held on August 12, 2026 (13:05 Hrs to 16:10 Hrs)
  • Results reviewed and recommended by Audit Committee

Emphasis of Matter by Auditors

Investment Valuation:

  • Company holds investments in various unlisted companies valued at ₹1,868.27 lakhs as of June 30, 2026
  • Fair value assessment will be undertaken annually at financial year end (March 31)
  • No adjustment to fair value as of June 30, 2026
  • For some investments, shares are in process of transfer from erstwhile shareholders

Stock-in-Trade Valuation:

  • Holds 'stock-in-trade' of shares in listed companies totaling ₹2.97 lakhs
  • These shares are not currently traded on any stock exchange (Calcutta Stock Exchange)
  • Valued using last available traded rates as of March 31, 2026

Interest Income Recognition:

  • Interest income not recognized on some outstanding loans and advances
  • Management believes principal amount will be recovered soon
  • ECL provision considered for credit-impaired financial assets

Additional Notes

  • Business falls within single segment: "Finance & Investments"
  • Results prepared in accordance with Ind AS 34
  • Certain balances subject to confirmation and reconciliation
  • Previous period figures regrouped/rearranged where necessary
  • EPS figures not annualized for quarter ending figures
  • Figures for quarter ended March 31, 2026 are balancing figures between audited full year and published year-to-date figures

#Tags: #KhoobsuratLimited #Q1Results #SEBIDisclosure #RegulatoryCompliance #FinancialUpdate #Neutral