Key Financial Results (Standalone)

Quarter Ended September 30, 2026 (Unaudited)

  • Revenue from Operations: ₹6.76 lakh
  • Other Income: ₹2.67 lakh
  • Net Gain on Fair Value Changes: ₹5.92 lakh
  • Total Revenue: ₹15.35 lakh
  • Total Expenses: ₹13.24 lakh (comprising Employee Benefits Expense: ₹0.77 lakh, Depreciation: ₹0.01 lakh, Other Expenses: ₹12.46 lakh)
  • Profit/(Loss) Before Tax: ₹2.11 lakh
  • Tax Expense: ₹0.17 lakh (Current Tax: ₹2.70 lakh, Deferred Tax: ₹(0.76) lakh)
  • Profit/(Loss) for the Period: ₹(0.76) lakh
  • Basic and Diluted EPS: ₹(0.02)

Half-Year Ended September 30, 2026 (Unaudited)

  • Revenue from Operations: ₹18.77 lakh
  • Other Income: ₹3.10 lakh
  • Net Gain on Fair Value Changes: ₹27.90 lakh
  • Total Revenue: ₹49.77 lakh
  • Total Expenses: ₹18.42 lakh (comprising Employee Benefits Expense: ₹1.55 lakh, Depreciation: ₹0.02 lakh, Other Expenses: ₹16.85 lakh)
  • Profit/(Loss) Before Tax: ₹31.35 lakh
  • Tax Expense: ₹0.17 lakh (Current Tax: ₹10.06 lakh, Deferred Tax: ₹21.12 lakh)
  • Profit/(Loss) for the Period: ₹21.12 lakh
  • Basic and Diluted EPS: ₹0.62

Comparative Figures

  • Quarter Ended June 30, 2026: Profit of ₹21.88 lakh
  • Quarter Ended September 30, 2025: Profit of ₹4.72 lakh
  • Half-Year Ended September 30, 2025: Profit of ₹13.61 lakh
  • Year Ended March 31, 2026 (Audited): Profit of ₹48.19 lakh

Assets and Liabilities Position (as at September 30, 2026)

Assets

  • Financial Assets: ₹419.85 lakh (Cash and cash equivalents: ₹240.69 lakh, Loans: ₹128.17 lakh, Investments: ₹51.00 lakh)
  • Non-Financial Assets: ₹37.55 lakh (Property, Plant & Equipment: ₹0.17 lakh, Deferred Tax Assets: ₹0.28 lakh, Current tax assets (Net): ₹1.43 lakh, Other Non-Financial Assets: ₹35.67 lakh)
  • Total Assets: ₹457.40 lakh

Liabilities and Equity

  • Financial Liabilities: ₹7.98 lakh (Borrowings)
  • Non-Financial Liabilities: ₹4.98 lakh (Other Non-Financial Liabilities)
  • Equity: ₹444.43 lakh (Equity Share Capital: ₹343.30 lakh, Other Equity: ₹101.13 lakh)
  • Total Liabilities and Equity: ₹457.40 lakh

Cash Flow Statement (Half-Year Ended September 30, 2026)

  • Net Cash Flow from Operating Activities: ₹(4.89) lakh
  • Net Cash from Investing Activities: ₹308.50 lakh (Loan Repayment Received: ₹303.23 lakh, Interest Received: ₹5.27 lakh)
  • Net Cash used in Financing Activities: ₹(84.00) lakh (Net Long term borrowings repayment)
  • Net Increase in Cash: ₹219.61 lakh
  • Closing Cash Balance: ₹240.69 lakh

Segment Information (Half-Year Ended September 30, 2026)

Segment Revenue

  • Financing Activities: ₹5.27 lakh
  • Trading in Gold Activities: ₹13.50 lakh
  • Consulting Activities: ₹27.90 lakh
  • Total Segment Revenue: ₹46.67 lakh

Segment Results (Profit before tax and interest)

  • Financing Activities: ₹6.79 lakh
  • Consulting Activities: ₹13.50 lakh
  • Trading in Securities: ₹27.90 lakh
  • Total Segment Results: ₹48.19 lakh

Segment Assets (as at September 30, 2026)

  • Financing Activities: ₹128.17 lakh
  • Trading in Securities: ₹51.00 lakh
  • Un-Allocated: ₹278.23 lakh
  • Total Assets: ₹457.40 lakh

Regulatory and Compliance Matters

  • A penalty of ₹18,49,541.79 (₹18.50 lakh) was imposed on the Company by SEBI vide order dated February 1, 2024.
  • The full amount of ₹18,49,552 has been deposited and is reflected as a Current Asset in the financials.
  • The matter is pending before the Securities Appellate Tribunal (SAT) for adjudication, with the next hearing scheduled on November 25, 2026.

Additional Information

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on October 30, 2026.
  • The Statutory Auditors, Bilimoria Mehta & Co., Chartered Accountants (FRN: 101490W), conducted a limited review and issued an unqualified report.
  • The company is primarily engaged in investment activities.
  • Previous period figures have been regrouped/reclassified where necessary.
  • Paid-up Equity Share Capital remains unchanged at ₹343.30 lakh (face value ₹10 per share).