Board Meeting Details

The Board Meeting was held on November 03, 2026, commencing at 11:00 AM and concluding at 12:30 PM. The meeting reviewed and approved the unaudited financial results for the quarter and half year ended September 30, 2026.

Financial Results Summary (₹ in Lakhs)

Quarterly Performance (Q2 FY27 vs Q2 FY26)

  • Total Income: ₹101.24 lakh (vs ₹[5.10] lakh negative in Q2 FY26)
  • Profit Before Tax: ₹100.87 lakh (vs ₹[10.05] lakh loss in Q2 FY26)
  • Profit After Tax: ₹77.82 lakh (vs ₹[20.33] lakh loss in Q2 FY26)
  • Basic EPS: ₹11.85 (vs ₹[0.91] loss in Q2 FY26)

Half Yearly Performance (H1 FY27 vs H1 FY26)

  • Total Income: ₹308.98 lakh (vs ₹137.08 lakh in H1 FY26)
  • Profit Before Tax: ₹298.65 lakh (vs ₹125.70 lakh in H1 FY26)
  • Profit After Tax: ₹263.59 lakh (vs ₹114.79 lakh in H1 FY26)
  • Total Comprehensive Income: ₹2,768.95 lakh (vs ₹1,333.00 lakh in H1 FY26)

Income Breakdown (H1 FY27)

  • Interest Income: ₹25.51 lakh
  • Dividend Income: ₹19.94 lakh
  • Brokerage Income: ₹104.87 lakh
  • Gain on sale of Investment: ₹4.50 lakh
  • Net gain on fair value changes: ₹154.17 lakh

Expense Breakdown (H1 FY27)

  • Employee Benefit Expenses: ₹5.30 lakh
  • Other expenses: ₹4.83 lakh
  • Depreciation: ₹0.20 lakh
  • Total Expenses: ₹10.33 lakh

Tax Expense (H1 FY27)

  • Current Tax: ₹3.21 lakh
  • Deferred Tax: ₹31.86 lakh
  • Total Tax: ₹35.06 lakh

Balance Sheet Position (as of September 30, 2026)

Assets (₹ in Lakhs)

  • Total Assets: ₹11,473.77 lakh (vs ₹7,855.49 lakh as of March 31, 2026)
  • Financial Assets: ₹10,404.14 lakh
  • Cash & Cash Equivalents: ₹51.81 lakh
  • Loans: ₹832.00 lakh
  • Investments: ₹9,443.68 lakh
  • Other financial assets: ₹76.65 lakh
  • Non-Financial Assets: ₹1,069.63 lakh
  • Property, Plant, Equipment: ₹756.75 lakh
  • Capital Work-in-Progress: ₹307.74 lakh

Liabilities and Equity (₹ in Lakhs)

  • Total Liabilities: ₹1,461.26 lakh
  • Secured Loans: ₹616.39 lakh
  • Other financial liabilities: ₹556.14 lakh
  • Deferred tax liabilities: ₹279.96 lakh
  • Total Equity: ₹10,012.51 lakh
  • Equity Share Capital: ₹222.39 lakh (Face value: ₹10 per share)
  • Other Equity: ₹9,790.12 lakh

Cash Flow Statement (H1 FY27)

  • Net cash from operating activities: ₹437.13 lakh
  • Net cash used in investing activities: ₹[662.23] lakh
  • Net cash from financing activities: ₹218.89 lakh
  • Net decrease in cash: ₹[6.82] lakh
  • Cash at beginning: ₹58.63 lakh
  • Cash at end: ₹51.81 lakh

Key Notes and Disclosures

1. Financial results reviewed by Audit Committee and approved by Board of Directors on November 03, 2026.

2. Limited review report issued by M/s. YAPL & Co., Ludhiana, statutory auditors of the company.

3. Results prepared in accordance with Indian Accounting Standards 34 (Ind AS-34).

4. Figures include provision for standard assets as per RBI guidelines.

5. Previous period figures have been re-grouped/recast/rearranged for comparability.

6. Impact of IND AS on fair value of unlisted shares is given on yearly basis as quarterly calculation is not possible.