Key Quantitative Figures

Standalone Financial Results (Quarter Ended June 30, 2026):

  • Total Income: ₹26.52 lakh
  • Profit Before Tax: ₹13.59 lakh
  • Profit After Tax: ₹13.59 lakh
  • Employee Benefits Expense: ₹2.30 lakh
  • Finance Costs: ₹2.31 lakh
  • Other Expenses: ₹8.32 lakh
  • Earnings Per Share (Basic & Diluted): ₹0.05
  • Paid-up Equity Share Capital: ₹2,970.10 lakh (Face value ₹10 per share)

Consolidated Financial Results (Quarter Ended June 30, 2026):

  • Total Income: ₹26.52 lakh
  • Loss Before Tax: ₹(952.11) lakh
  • Loss After Tax: ₹(952.11) lakh
  • Earnings Per Share (Basic & Diluted): ₹(3.21)
  • Paid-up Equity Share Capital: ₹2,970.10 lakh
  • Loss from Associate Companies: ₹(965.70) lakh

Comparative Figures (Standalone):

  • Previous Quarter (Q4 FY26): Loss of ₹(59.31) lakh
  • Corresponding Quarter (Q1 FY26): Profit of ₹26.76 lakh
  • Full Year FY26: Profit of ₹23.24 lakh

Dates of Action

  • Board Meeting: August 14, 2026 (4:00 PM to 4:30 PM)
  • Results Period: Quarter ended June 30, 2026
  • Filing Date: September 2, 2026

Parties Involved

  • Stock Exchange: Bombay Stock Exchange Limited
  • Statutory Auditor: VRSK & Associates (Firm Registration No. 011199N)
  • Subsidiaries/Associates: Lunar Gold International Private Limited (31.03%), Blue Bell Finance Ltd (22.37%), Intellectual Finvest Private Limited (24.32%), Shanta Agencies Private Limited (32.98%), Twinkle Mercantiles & Credits Private Limited (21.39%)

Compliance Statements

  • The company submitted an undertaking confirming that Regulation 32 of SEBI LODR is not applicable as the company has not issued any shares by way of public issue, right issue, or preferential issue during the quarter.
  • The financial results format has been modified to comply with SEBI's circular dated 5th July, 2016, Ind AS, and Schedule III (Division-II) of the Companies Act, 2013.

Auditor's Emphasis

Both the standalone and consolidated limited review reports include an emphasis matter stating: "the accompanying statement of unaudited standalone financial results, which have not been prepared in accordance with applicable accounting standards i.e. IND AS prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder."

Financial Impact

The financial impact is quantified in the results with significant divergence between standalone profit (₹13.59 lakh) and consolidated loss (₹952.11 lakh), primarily due to losses from associate companies amounting to ₹965.70 lakh.

Capital Structure Impact

No change in paid-up equity share capital reported during the quarter. The capital structure remains unchanged at ₹2,970.10 lakh.

Governance

  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors
  • Virendra Jain, Managing Director, signed all documents and certifications