Financial Results Summary (₹ in Lakhs)

Quarterly Performance (Q2 FY27)

  • Income from Operations: ₹0.00 (Revenue from operations: ₹0.00, Other income: ₹7.58)
  • Total Expenses: ₹4.72 (Employee benefits: ₹1.75, Depreciation: ₹0.46, Other expenses: ₹2.51)
  • Profit Before Tax: ₹2.86
  • Tax Expense: ₹0.00
  • Net Profit: ₹2.86
  • Earnings Per Share (Basic & Diluted): ₹0.001

Half-Yearly Performance (H1 FY27)

  • Income from Operations: ₹0.00 (Revenue from operations: ₹0.00, Other income: ₹17.00)
  • Total Expenses: ₹12.01
  • Profit Before Tax: ₹4.99
  • Tax Expense: ₹0.00
  • Net Profit: ₹4.99
  • Earnings Per Share (Basic & Diluted): ₹0.002

Comparative Figures

  • Q2 FY26: Net profit of ₹9.03 lakh with revenue of ₹10.17 lakh
  • H1 FY26: Net profit of ₹10.55 lakh with revenue of ₹10.17 lakh
  • FY26 (Audited): Net profit of ₹13.85 lakh with revenue of ₹474.14 lakh

Balance Sheet Position (as of September 30, 2026)

Assets (₹ in Lakhs)

  • Total Assets: ₹7,783.04
  • Non-current Assets: ₹7,028.05 (Property, plant and equipment: ₹676.35, Investments: ₹91.00, Loans: ₹6,202.39, Other non-current assets: ₹57.58)
  • Current Assets: ₹754.99 (Inventories: ₹3.00, Trade receivables: ₹22.19, Cash and cash equivalents: ₹237.16, Other financial assets: ₹424.23, Other current assets: ₹68.41)

Liabilities and Equity (₹ in Lakhs)

  • Shareholders' Funds: ₹7,421.92 (Share capital: ₹2,845.17, Other equity: ₹4,576.76)
  • Current Liabilities: ₹361.13 (Borrowings: ₹180.38, Trade payables: ₹48.33, Other financial liabilities: ₹61.80, Other current liabilities: ₹70.62)
  • Non-current Liabilities: ₹0.00

Cash Flow Statement (H1 FY27)

  • Cash from Operating Activities: ₹310.21
  • Cash from Investing Activities: -₹111.88 (Purchase of property, plant and equipment: -₹100.88, Purchase of investments: -₹11.00)
  • Cash from Financing Activities: ₹7.97
  • Net Change in Cash: ₹206.30
  • Opening Cash Balance (April 1, 2026): ₹30.86
  • Closing Cash Balance (September 30, 2026): ₹237.16

Segment Information

The company operates in four segments:

1. Steel Trading

2. Shares/Commodity Trading

3. Trading of Goods

4. Others

Segment Revenue (Q2 FY27): All segments reported ₹0.00 revenue except "Others" which had ₹7.58 income (non-operational).

Capital Employed: Primarily in unallocable segment assets (₹7,417.73 lakh) with minimal allocation to steel (₹1.20 lakh) and shares (₹3.00 lakh) operations.

Auditor's Limited Review Report

Khimani & Co. conducted a limited review of the financial results in accordance with Standard on Review Engagement (SRE) 2410. The review report:

  • Provides moderate assurance that financial statements are free from material misstatement
  • Notes that previous period results (Q2 FY25, H1 FY25, Q1 FY26, and FY26) were issued by predecessor auditors with unmodified opinions
  • Does not contain any qualifications that impact the current quarter results

Additional Notes

1. The company adopted Indian Accounting Standards (Ind AS) effective April 1, 2017

2. Company operations include trading of shares & securities, steel, chemical, and information technology activities

3. The company does not have any subsidiaries, joint ventures, or associates

4. Previous period figures have been regrouped/rearranged where necessary

5. Paid-up equity share capital remains unchanged at ₹2,845.17 lakh (face value Re. 1 each)