Key Financial Figures - Consolidated Results
Quarter Ended September 30, 2026:
- Total Income: ₹432.35 lakhs
- Revenue from Operations: ₹398.32 lakhs
- Other Income: ₹34.03 lakhs
- Total Expenses: ₹414.28 lakhs
- Profit Before Tax: ₹18.07 lakhs
- Total Tax Expense: ₹4.50 lakhs
- Net Profit: ₹13.57 lakhs
- Other Comprehensive Income: (Loss of ₹3.58 lakhs)
- Total Comprehensive Income: ₹9.99 lakhs
- Basic EPS: ₹0.02
- Diluted EPS: ₹0.02
Half Year Ended September 30, 2026:
- Total Income: ₹823.72 lakhs
- Net Profit: ₹28.50 lakhs
- Total Comprehensive Income: ₹64.78 lakhs
- Basic EPS: ₹0.05
- Diluted EPS: ₹0.05
Key Financial Figures - Standalone Results
Quarter Ended September 30, 2026:
- Total Income: ₹411.30 lakhs
- Revenue from Operations: ₹385.18 lakhs
- Other Income: ₹26.12 lakhs
- Total Expenses: ₹381.86 lakhs
- Profit Before Tax: ₹29.45 lakhs
- Total Tax Expense: ₹6.66 lakhs
- Net Profit: ₹22.79 lakhs
- Other Comprehensive Income: (Loss of ₹5.26 lakhs)
- Total Comprehensive Income: ₹17.53 lakhs
- Basic EPS: ₹0.04
- Diluted EPS: ₹0.04
Half Year Ended September 30, 2026:
- Total Income: ₹781.27 lakhs
- Net Profit: ₹41.27 lakhs
- Total Comprehensive Income: ₹67.60 lakhs
- Basic EPS: ₹0.07
- Diluted EPS: ₹0.07
Consolidated Balance Sheet (as at September 30, 2026)
- Total Assets: ₹6,065.57 lakhs
- Non-Current Assets: ₹4,715.58 lakhs
- Current Assets: ₹1,349.99 lakhs
- Total Equity: ₹5,785.96 lakhs
- Equity Share Capital: ₹5,577.40 lakhs
- Other Equity: ₹208.56 lakhs
- Non-Current Liabilities: ₹23.52 lakhs
- Current Liabilities: ₹256.09 lakhs
Standalone Balance Sheet (as at September 30, 2026)
- Total Assets: ₹5,881.34 lakhs
- Total Equity: ₹5,617.81 lakhs
- Equity Share Capital: ₹5,577.40 lakhs
- Other Equity: ₹40.41 lakhs
Cash Flow Statements
Consolidated Half Year Ended September 30, 2026:
- Net Cash from Operating Activities: ₹35.55 lakhs
- Net Cash from Investing Activities: (₹39.25 lakhs)
- Net Cash from Financing Activities: (₹3.77 lakhs)
- Net Decrease in Cash: (₹7.47 lakhs)
- Cash at End: ₹45.05 lakhs
Standalone Half Year Ended September 30, 2026:
- Net Cash from Operating Activities: ₹50.81 lakhs
- Net Cash from Investing Activities: (₹63.76 lakhs)
- Net Cash from Financing Activities: (₹4.36 lakhs)
- Net Decrease in Cash: (₹17.31 lakhs)
- Cash at End: ₹17.68 lakhs
Subsidiary Information
The consolidated results include two subsidiaries:
1. LenselWeb Services Private Limited
2. Rituraj Shares Broking Private Limited
Subsidiaries contributed (before consolidation adjustments):
- Total assets: ₹1,014.92 lakhs as at September 30, 2026
- Quarterly revenue: ₹21.04 lakhs
- Quarterly net loss: ₹9.22 lakhs
- Half-year revenue: ₹42.44 lakhs
- Half-year net loss: ₹12.76 lakhs
Management assessed subsidiary results as not material to the group.
Accounting Notes
- The group operates in a single business segment: IT Enabled Services
- "Other expenses" for Q2 include ₹1.35 lakhs lease rent that was inadvertently not recorded in Q1 FY27
- Management assessed the omission as not material to Q1 results, so figures were not restated
- No impact on half-year results from this adjustment
- EPS figures have not been annualized
- Previous period figures have been regrouped/reclassified where necessary
Availability of Results
The unaudited financial results are available on the company's website (https://lnsel.com) and on the BSE website (www.bseindia.com).