Key Quantitative Figures - Standalone (₹ in lakhs)

Quarter Ended 30 September 2026 (Unaudited):

  • Revenue from Operations: ₹1,889.19
  • Total Income: ₹1,889.19
  • Profit Before Tax: ₹247.19
  • Tax Expense: ₹(16.37) [Current: ₹144.00, Deferred: ₹(160.37)]
  • Profit After Tax: ₹263.56
  • Other Comprehensive Income: ₹(1,497.77)
  • Total Comprehensive Income: ₹(1,234.21)
  • Basic & Diluted EPS: ₹0.97

Half Year Ended 30 September 2026 (Unaudited):

  • Revenue from Operations: ₹4,444.21
  • Total Income: ₹4,444.21
  • Profit Before Tax: ₹1,268.64
  • Tax Expense: ₹190.54 [Current: ₹164.00, Deferred: ₹26.54]
  • Profit After Tax: ₹1,078.10
  • Other Comprehensive Income: ₹5,837.59
  • Total Comprehensive Income: ₹6,915.69

Comparative Figures (Quarter):

  • Q2 FY26 PAT: ₹130.27 lakh
  • Q2 FY26 Total Comprehensive Income: ₹(1,497.34) lakh

Balance Sheet (Standalone as at 30 September 2026):

  • Total Assets: ₹1,91,919.94 lakh
  • Financial Assets: ₹1,90,476.25 lakh (Investments: ₹1,78,386.71 lakh)
  • Borrowings: ₹52,929.65 lakh
  • Equity Share Capital: ₹2,728.42 lakh
  • Other Equity: ₹1,27,095.58 lakh

Key Quantitative Figures - Consolidated (₹ in lakhs)

Quarter Ended 30 September 2026 (Unaudited):

  • Revenue from Operations: ₹2,768.56
  • Total Income: ₹2,769.29
  • Profit Before Share of Associates: ₹766.32
  • Share of Profit/(Loss) of Associates: ₹(1,221.19)
  • Profit Before Tax: ₹(454.87)
  • Tax Expense: ₹0.68 [Current: ₹250.41, Deferred: ₹(249.73)]
  • Profit After Tax: ₹(455.55)
  • Other Comprehensive Income: ₹(906.46)
  • Total Comprehensive Income: ₹(1,362.01)
  • Basic & Diluted EPS: ₹(1.69)
  • Attributable to Owners: PAT ₹(457.74), Total Comprehensive Income ₹(1,403.17)

Half Year Ended 30 September 2026 (Unaudited):

  • Revenue from Operations: ₹6,074.63
  • Total Income: ₹6,076.05
  • Profit Before Share of Associates: ₹2,098.91
  • Share of Profit/(Loss) of Associates: ₹(275.04)
  • Profit Before Tax: ₹1,823.87
  • Tax Expense: ₹334.55 [Current: ₹475.65, Deferred: ₹(141.10)]
  • Profit After Tax: ₹1,489.32
  • Other Comprehensive Income: ₹10,395.89
  • Total Comprehensive Income: ₹11,885.21
  • Attributable to Owners: PAT ₹1,504.77, Total Comprehensive Income ₹11,639.49

Balance Sheet (Consolidated as at 30 September 2026):

  • Total Assets: ₹3,04,052.56 lakh
  • Financial Assets: ₹3,02,262.44 lakh (Investments: ₹2,47,000.77 lakh)
  • Borrowings: ₹53,162.69 lakh
  • Equity Share Capital: ₹2,698.18 lakh
  • Other Equity: ₹2,31,603.20 lakh
  • Non-Controlling Interest: ₹4,653.40 lakh

Subsidiaries and Associates

The consolidated results include:

Subsidiaries: Shree Krishna Agency Limited, Samay Industries Limited, IOTA Mtech Limited, Peepul Tree Capital Pte. Ltd.

Step-down Subsidiary: IOTA Mtech Power LLP

Associates: Maharaja Shree Umaid Mills Limited, LNB Renewable Energy Limited

The review report notes reliance on other auditors for Peepul Tree Capital Pte. Ltd (subsidiary) and the two associates.

Segment Reporting (Consolidated)

The Group operates in two segments:

1. Financing and Investment: H1 FY27 Revenue ₹5,949.48 lakh, Result ₹2,309.87 lakh

2. Trading: H1 FY27 Revenue ₹0.14 lakh, Result ₹0.14 lakh

Cash Flow Statements

Standalone (H1 FY26):

  • Net Cash from Operating Activities: ₹543.50 lakh
  • Net Cash used in Investing Activities: ₹(9,256.27) lakh
  • Net Cash from Financing Activities: ₹3,075.52 lakh
  • Net Decrease in Cash: ₹(5,637.25) lakh

Consolidated (H1 FY26):

  • Net Cash used in Operating Activities: ₹(4,188.69) lakh
  • Net Cash used in Investing Activities: ₹(6,677.10) lakh
  • Net Cash from Financing Activities: ₹2,849.10 lakh
  • Net Decrease in Cash: ₹(8,016.69) lakh

Dates and Approvals

  • Board Meeting: Held on 2nd November 2026, from 3:45 PM to 4:45 PM.
  • Review by Auditors: V. Singhi & Associates issued limited review reports for both standalone and consolidated results dated 2nd November 2026.
  • Approval: Results reviewed by the Audit Committee and approved by the Board of Directors.

Additional Notes

  • The company is primarily engaged in financing and investment activities.
  • A Scheme of Amalgamation involving a step-down subsidiary (Sukhday Greenview Private Limited) and an associate (Placid Limited) with Maharaja Shree Umaid Mills Limited (MSUML) became effective on 25th April 2026 (Appointed Date: 1st April 2024). Comparative figures have been restated accordingly.
  • The full review reports and financial results are available on the company's website, www.Inbgroup.com.