Financial Results Overview (₹ in Lakhs)

Quarter Ended 30.09.2026:

  • Revenue from Operations: ₹35.31
  • Other Income: ₹(142.23) [includes gain/loss on fair valuation of investments]
  • Total Income: ₹(177.54)
  • Total Expenses: ₹28.67
  • Profit/(Loss) before exceptional items and tax: ₹(206.21)
  • Exceptional Items - Profit on Sale of Office Building: ₹217.04
  • Profit/(Loss) before tax: ₹10.83
  • Total Tax Expenses: ₹(20.15)
  • Net Profit/(Loss) for the period: ₹30.98
  • Other Comprehensive Income: ₹(0.81)
  • Total Comprehensive Income: ₹30.17
  • Basic EPS: ₹0.58
  • Diluted EPS: ₹0.58

Half Year Ended 30.09.2026:

  • Revenue from Operations: ₹68.94
  • Other Income: ₹210.86
  • Total Income: ₹279.80
  • Total Expenses: ₹54.13
  • Profit/(Loss) before exceptional items and tax: ₹225.67
  • Exceptional Items - Profit on Sale of Office Building: ₹217.04
  • Profit/(Loss) before tax: ₹442.71
  • Total Tax Expenses: ₹88.55
  • Net Profit/(Loss) for the period: ₹354.16
  • Other Comprehensive Income: ₹(1.63)
  • Total Comprehensive Income: ₹352.53
  • Basic EPS: ₹6.59
  • Diluted EPS: ₹6.59

Comparative Figures (₹ in Lakhs)

Previous Quarter (30.06.2026):

  • Net Profit: ₹323.18
  • Basic EPS: ₹6.01

Corresponding Quarter Previous Year (30.09.2025):

  • Net Loss: ₹(68.31)
  • Basic EPS: ₹(1.27)

Previous Year Ended (31.03.2026):

  • Net Loss: ₹(41.69)
  • Basic EPS: ₹(0.78)

Exceptional Item

During the period, the company sold an office building in Ahmedabad, resulting in a profit of ₹217.04 lakhs. This transaction is disclosed as an exceptional item as it is non-recurring and not part of the ordinary course of business.

Balance Sheet Highlights (as at 30.09.2026, ₹ in Lakhs)

  • Total Assets: ₹3,463.07 (Previous: ₹3,037.75 as at 31.03.2026)
  • Property, Plant and Equipment: ₹150.53 (Previous: ₹162.65)
  • Investments: ₹1,584.09 (₹1,108.20 non-current + ₹475.89 current) (Previous: ₹1,554.24)
  • Cash and Cash Equivalents: ₹153.16 (Previous: ₹73.37)
  • Other Financial Assets: ₹1,496.60 (₹6.34 non-current + ₹1,490.26 current) (Previous: ₹1,188.90)
  • Total Equity: ₹3,093.16 (Previous: ₹2,740.64)
  • Equity Share Capital: ₹268.75 (unchanged)
  • Other Equity: ₹2,824.41 (Previous: ₹2,471.89)

Cash Flow Statement (H1 FY27, ₹ in Lakhs)

  • Net Cash from Operating Activities: ₹(293.63)
  • Net Cash from Investing Activities: ₹373.42 (primarily from sale of property, plant & equipment: ₹225.16 and sale of current investments: ₹125.12)
  • Net Change in Cash & Cash Equivalents: ₹79.79
  • Cash & Cash Equivalent - Opening Balance: ₹73.37
  • Cash & Cash Equivalent - Closing Balance: ₹153.16

Operational Context

The company's operations comprise income from lease of the company's properties located at its registered office. There are no separate reportable segments as required under Ind AS 108.