Standalone Financial Results (Q1 FY27)

Key Figures (Amounts in ₹ Lakhs, unless specified):

  • Total Income: ₹2,555.02
  • Total Expenses: ₹1,533.57
  • Profit Before Tax: ₹1,021.45 (compared to a loss of ₹(175.83) in Q1 FY26)
  • Tax Expense: ₹206.91 (Current Tax: ₹20.00; Deferred Tax: ₹186.91)
  • Profit After Tax: ₹814.54 (compared to ₹327.96 in Q1 FY26)
  • Other Comprehensive Income: ₹7,335.36
  • Total Comprehensive Income: ₹8,149.90 (compared to ₹(4,282.32) in Q1 FY26)
  • Paid-up Equity Share Capital: ₹2,728.42 (Face value of ₹10 each)

Consolidated Financial Results (Q1 FY27)

Key Figures (Amounts in ₹ Lakhs, unless specified):

  • Revenue from Operations: ₹3,306.07
  • Interest Income: ₹1,816.27
  • Dividend Income: ₹97.14
  • Net gain on fair value changes: ₹1,292.57
  • Net gain on derecognition of financial instruments: ₹96.91
  • Sale of products: ₹0.07
  • Other operating income: ₹3.11
  • Other Income: ₹0.69
  • Total Income: ₹3,306.76
  • Total Expenses: ₹1,974.17
  • Finance costs: ₹1,081.28
  • Impairment on financial instruments: ₹326.52
  • Employee benefits expenses: ₹188.34
  • Depreciation: ₹5.37
  • Legal and professional expenses: ₹273.60
  • Other expenses: ₹99.06
  • Profit before share of profit in associates: ₹1,332.59
  • Share of profit of associates: ₹946.15
  • Profit before tax: ₹2,278.74 (compared to ₹1,988.91 in Q1 FY26)
  • Tax Expense: ₹333.87 (Current Tax: ₹225.24; Deferred Tax: ₹108.63)
  • Profit After Tax: ₹1,944.87 (compared to ₹1,917.64 in Q1 FY26)
  • Other Comprehensive Income: ₹11,302.35
  • Total Comprehensive Income: ₹13,247.22 (compared to ₹12,961.67 in Q1 FY26)

Attribution of Profit:

  • Profit attributable to owners of the holding company: ₹1,962.51
  • Profit attributable to non-controlling interest: ₹(17.64)

Earnings Per Share (EPS) (Face value of ₹10):

  • Basic EPS: ₹7.21
  • Diluted EPS: ₹7.21

Paid-up equity share capital: ₹2,698.18

Segment Information (Consolidated)

The Group operates primarily in two segments: Financing and Investment, and Trading.

For Quarter ended June 30, 2026:

  • Segment Revenue:
  • Financing and Investment: ₹3,306.00
  • Trading: ₹0.07
  • Un-allocated: ₹0.69
  • Segment Result [Profit/(loss) before tax]:
  • Financing and Investment: ₹1,376.27
  • Trading: ₹0.07
  • Un-allocated: ₹(43.75)
  • Segment Assets (as of June 30, 2026):
  • Financing and Investment: ₹3,04,228.50
  • Trading: ₹0.39
  • Un-allocated: ₹686.07
  • Segment Liabilities (as of June 30, 2026):
  • Financing and Investment: ₹63,293.81
  • Trading: ₹0.00
  • Un-allocated: ₹572.09

Auditor's Review

V. Singhi & Associates, Chartered Accountants (Firm Registration No.: 311017E), issued a limited review report on both the standalone and consolidated unaudited financial results. Based on their review, nothing has come to their attention that causes them to believe that the statements contain any material misstatement.

For the consolidated results, the review relied on the reports of other auditors for one subsidiary, Peepul Tree Capital Pte Ltd, and two associates, Maharaja Shree Umaid Mills Limited and LNB Renewable Energy Limited.

Notes to Financial Results

  • The results were prepared in accordance with Indian Accounting Standard (Ind AS) 34.
  • The company is primarily engaged in financing and investment activities; hence, no separate segment information is required per Ind AS 108.
  • Previous period figures have been regrouped and rearranged where necessary.
  • The review report is available on the company's website, www.Inbgroup.com.