Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September 2026 (Q2 FY27)

Nature of Filing / Announcement: Intimation of outcome of Board Meeting and Unaudited Financial Results

Date of Board Meeting / Approval: 10th November 2026

Audit Opinion: Limited Review Report - No material misstatement observed

Auditor’s Comment: Based on review, nothing has come to attention that causes belief that the Statement contains any material misstatement.

Key Financial Highlights [Amount in ₹ Lakhs]

Standalone Results:

Quarter Ended 30th September 2026 (Unaudited):

  • Revenue from Operations: ₹577.7 lakh
  • Total Income: ₹579.1 lakh
  • Net Profit/(Loss): (₹161.87) lakh [Loss]
  • EPS: (₹5.40) [Basic and Diluted]

Quarter Ended 30th June 2026 (Unaudited):

  • Revenue from Operations: ₹613.08 lakh
  • Total Income: ₹613.16 lakh
  • Net Profit/(Loss): ₹43.5 lakh [Profit]
  • EPS: ₹13.48 [Basic and Diluted]

Quarter Ended 30th September 2025 (Unaudited):

  • Revenue from Operations: ₹1,470.6 lakh
  • Total Income: ₹1,471.9 lakh
  • Net Profit/(Loss): (₹123.58) lakh [Loss]
  • EPS: (₹4.12) [Basic and Diluted]

Half Year Ended 30th September 2026 (Unaudited):

  • Revenue from Operations: ₹1,190.78 lakh
  • Total Income: ₹1,192.02 lakh
  • Net Profit/(Loss): (₹118.37) lakh [Loss]
  • EPS: (₹3.95) [Basic and Diluted]

Half Year Ended 30th September 2025 (Unaudited):

  • Revenue from Operations: ₹4,321.0 lakh
  • Total Income: ₹4,323.7 lakh
  • Net Profit/(Loss): ₹250.89 lakh [Profit]
  • EPS: ₹8.36 [Basic and Diluted]

Year Ended 31st March 2026 (Audited):

  • Revenue from Operations: ₹6,970.9 lakh
  • Total Income: ₹7,016.7 lakh
  • Net Profit/(Loss): (₹72.46) lakh [Loss]
  • EPS: (₹2.38) [Basic and Diluted]

Income Breakdown for Q2 September 2026:

  • Interest Income: ₹130.5 lakh
  • Dividend Income: ₹116.7 lakh
  • Net Gain on sale of financial instruments: ₹209.0 lakh
  • Net Gain on fair value changes: ₹0 lakh
  • Rental Income from investment property: ₹121.5 lakh
  • Other Income: ₹0.14 lakh

Expense Breakdown for Q2 September 2026:

  • Employee Benefits Expenses: ₹381.3 lakh
  • Finance costs: ₹0.41 lakh
  • Depreciation and amortisation expense: ₹4.56 lakh
  • Net Loss on Fair Value Changes: ₹212.1 lakh
  • Other Expenses: ₹102.9 lakh

Statement of Assets and Liabilities as at 30th September 2026:

Assets:

  • Cash and Cash Equivalents: ₹90.38 lakh
  • Bank Balances other than above: ₹457.26 lakh
  • Investments: ₹5,419.37 lakh
  • Other Financial Assets: ₹35.33 lakh
  • Current Tax Assets (net): ₹10.16 lakh
  • Deferred Tax Assets (net): ₹131.78 lakh
  • Investment Property: ₹47.58 lakh
  • Property, Plant and Equipment: ₹16.01 lakh
  • Other Intangible Assets: ₹0.05 lakh
  • Other Non-Financial Assets: ₹5.15 lakh
  • Total Assets: ₹6,213.07 lakh

Liabilities and Equity:

  • Trade Payables: ₹1.88 lakh
  • Other Payables: ₹1.59 lakh
  • Other Financial Liabilities: ₹81.99 lakh
  • Provisions: ₹154.78 lakh
  • Other Non-Financial Liabilities: ₹6.96 lakh
  • Equity Share Capital: ₹300.00 lakh
  • Other Equity: ₹5,665.87 lakh
  • Total Liabilities and Equity: ₹6,213.07 lakh

Cash Flow Statement for Half-Year Ended 30th September 2026:

  • Net cash flow from operating activities: (₹342.02) lakh
  • Net cash flow from investing activities: ₹263.07 lakh
  • Net cash flow from financing activities: (₹9.20) lakh
  • Net decrease in cash and cash equivalents: (₹80.15) lakh
  • Cash and cash equivalents at beginning: ₹180.53 lakh
  • Cash and cash equivalents at end: ₹90.38 lakh

Corporate Actions:

Not Specified

Other Significant Information:

  • The company is engaged mainly in the business of financial activities, i.e., Portfolio Investments.
  • There are no reportable segments as per Ind AS-108 as all activities are related to the main activity.