Libord Securities Limited held a board meeting on November 3, 2026, from 3:00 PM to 3:45 PM, where the Board of Directors considered and approved the unaudited standalone financial results for the quarter and half year ended September 30, 2026. This disclosure is made pursuant to Regulation 30 and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The financial results were reviewed by the company's statutory auditors, M/s RMR & Co., who issued a limited review report stating that nothing came to their attention suggesting material misstatement or non-disclosure of required information under Regulation 33.

Financial Performance Highlights (Quarter Ended September 30, 2026)

  • Revenue from Operations: ₹0.00 lakh (unchanged from previous periods)
  • Other Income: ₹2.60 lakh (compared to ₹12.97 lakh in Q2 FY26 and ₹3.37 lakh in Q1 FY27)
  • Total Income: ₹2.60 lakh (compared to ₹12.97 lakh in Q2 FY26 and ₹3.37 lakh in Q1 FY27)
  • Employee Benefits Expenses: ₹9.36 lakh (compared to ₹8.67 lakh in Q2 FY26 and ₹8.96 lakh in Q1 FY27)
  • Other Expenses: ₹27.56 lakh (significant increase from ₹2.05 lakh in Q2 FY26 and ₹8.13 lakh in Q1 FY27)
  • Total Expenses: ₹36.98 lakh (compared to ₹11.01 lakh in Q2 FY26 and ₹17.09 lakh in Q1 FY27)
  • Loss before Tax: ₹(34.38) lakh (compared to profit of ₹1.96 lakh in Q2 FY26 and loss of ₹(13.72) lakh in Q1 FY27)
  • Tax Expenses: ₹0.00 lakh (current and deferred tax both nil)
  • Net Loss for the Quarter: ₹(34.38) lakh (compared to net profit of ₹1.96 lakh in Q2 FY26 and net loss of ₹(13.72) lakh in Q1 FY27)
  • Other Comprehensive Income (Net of Tax): ₹(2.78) lakh
  • Total Comprehensive Income for the Quarter: ₹(37.16) lakh
  • Basic and Diluted EPS: ₹(0.69) per share (compared to ₹0.04 in Q2 FY26 and ₹(0.27) in Q1 FY27)

Half Year Performance (April 1, 2026 - September 30, 2026)

  • Total Income: ₹5.97 lakh (compared to ₹29.24 lakh in H1 FY26)
  • Total Expenses: ₹54.07 lakh (compared to ₹20.93 lakh in H1 FY26)
  • Loss before Tax: ₹(48.10) lakh (compared to profit of ₹8.31 lakh in H1 FY26)
  • Net Loss: ₹(48.10) lakh (compared to net profit of ₹8.31 lakh in H1 FY26)
  • Total Comprehensive Income: ₹(38.32) lakh (compared to ₹12.27 lakh in H1 FY26)
  • Basic and Diluted EPS: ₹(0.96) per share (compared to ₹0.17 in H1 FY26)

Capital Structure and Net Worth

  • Paid-up Equity Share Capital: ₹500.00 lakh (unchanged, face value ₹10 per share)
  • Other Equity: ₹(179.06) lakh (negative, compared to ₹(140.74) lakh as of March 31, 2026)
  • Net Worth: ₹320.94 lakh (declined from ₹359.26 lakh as of March 31, 2026)

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹340.87 lakh (decreased from ₹362.54 lakh as of March 31, 2026)
  • Non-Current Assets: ₹162.08 lakh (including Investments: ₹69.90 lakh, Other Assets: ₹76.89 lakh)
  • Current Assets: ₹178.79 lakh (including Trade Receivables: ₹147.88 lakh, Loans: ₹17.78 lakh, Cash and Cash Equivalents: ₹0.48 lakh)
  • Total Equity: ₹320.94 lakh
  • Current Liabilities: ₹19.93 lakh (primarily Other Financial Liabilities)
  • Non-Current Liabilities: ₹0.00 lakh

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

  • Net Cash Used in Operating Activities: ₹(10.73) lakh
  • Net Cash from Investing Activities: ₹10.19 lakh (from sale of investments ₹5.64 lakh, interest income ₹3.68 lakh, dividend income ₹0.87 lakh)
  • Net Cash Used in Financing Activities: ₹0.00 lakh
  • Net Decrease in Cash and Cash Equivalents: ₹(0.54) lakh
  • Closing Cash Balance: ₹0.48 lakh

Additional Information

The company is engaged primarily in the business of Financial Services with no separate reportable segments. The company's business is not subject to seasonal variation. The financial results were signed by Mr. Ramesh Kumar Jain, Director authorized by the Board. The results are available on the BSE website (www.bseindia.com) and the company's website (https://libord.com/libord-securities-ltd/).