Key Financial Figures - Standalone Results

Quarter Ended September 30, 2026 (Q2 FY2026):

  • Revenue from operations: ₹49,973.50 lakhs
  • Other income: ₹5.00 lakhs
  • Total income: ₹49,978.50 lakhs
  • Total expenses: ₹50,007.16 lakhs
  • Loss before tax: ₹28.66 lakhs
  • Loss for the period: ₹28.66 lakhs
  • Basic and diluted EPS: (₹0.10) per share

Half Year Ended September 30, 2026 (H1 FY2026):

  • Revenue from operations: ₹49,973.50 lakhs
  • Other income: ₹31.52 lakhs
  • Total income: ₹50,005.02 lakhs
  • Total expenses: ₹50,020.09 lakhs
  • Loss before tax: ₹15.07 lakhs
  • Loss for the period: ₹15.07 lakhs
  • Basic and diluted EPS: (₹0.05) per share

Key Financial Figures - Consolidated Results

Quarter Ended September 30, 2026 (Q2 FY2026):

  • Revenue from operations: ₹49,973.50 lakhs
  • Other income: ₹5.00 lakhs
  • Total income: ₹49,978.50 lakhs
  • Total expenses: ₹50,007.16 lakhs
  • Profit/(loss) from associates: ₹965.70 lakhs
  • Profit before tax: ₹937.04 lakhs
  • Profit for the period: ₹937.04 lakhs
  • Basic and diluted EPS: ₹3.15 per share

Half Year Ended September 30, 2026 (H1 FY2026):

  • Revenue from operations: ₹49,973.50 lakhs
  • Other income: ₹31.52 lakhs
  • Total income: ₹50,005.02 lakhs
  • Total expenses: ₹50,020.09 lakhs
  • Loss before tax: ₹15.07 lakhs
  • Loss for the period: ₹15.07 lakhs
  • Basic and diluted EPS: (₹0.05) per share

Balance Sheet Highlights (Standalone)

As of September 30, 2026:

  • Total assets: ₹92,431.55 lakhs
  • Equity share capital: ₹2,970.10 lakhs
  • Other equity: ₹67,803.16 lakhs
  • Total equity: ₹70,773.26 lakhs
  • Non-current borrowings: ₹21,639.00 lakhs
  • Current borrowings: ₹7.50 lakhs
  • Cash and cash equivalents: ₹3.61 lakhs

Cash Flow Statement (Standalone)

For H1 FY2026:

  • Net cash from operating activities: (₹28.34) lakhs
  • Net cash from investing activities: ₹2,90,198.72 lakhs
  • Net cash from financing activities: (₹2,90,181.24) lakhs
  • Net decrease in cash: (₹10.85) lakhs

Auditor's Review Report

The limited review report by the auditors contained a qualified opinion noting that:

1. The financial results have not been prepared in accordance with applicable IND AS accounting standards

2. Interest on loans given and taken is not provided on all lendings and borrowings

Entities Included in Consolidation

The consolidated results include the following entities:

  • Lunar Gold International Private Limited (31.03% holding)
  • Blue Bell Finance Ltd (22.37% holding)
  • Intellectual Finvest Private Limited (24.32% holding)
  • Shanta Agencies Private Limited (32.98% holding)
  • Twinkle Mercantiles & Credits Private Limited (21.39% holding)

Additional Information

  • Paid-up equity share capital: ₹2,970.10 lakhs (face value ₹10 per share)
  • The results were reviewed by the Audit Committee and approved by the Board of Directors
  • Figures for previous periods have been regrouped where necessary to confirm to current period classification