Key Financial Figures - Standalone (₹ in lakhs)

Income Statement for Q2 FY27 (01.07.2026 to 30.09.2026):

  • Revenue from operations: ₹49,973.50
  • Other income: ₹5.00
  • Total income: ₹49,978.50
  • Expenses: ₹50,007.16 (including changes in inventories of ₹50,000.00, employee benefits ₹2.95, finance costs not quantified, other expenses ₹4.21)
  • Loss before tax: ₹(28.66)
  • Tax expense: ₹0.00
  • Loss for the period: ₹(28.66)
  • Basic EPS: ₹(0.10)

Income Statement for H1 FY27 (01.04.2026 to 30.09.2026):

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

Balance Sheet as of 30.09.2026 (Standalone):

  • Total assets: ₹92,431.55
  • Non-current assets: ₹59,951.23 (including property, plant & equipment ₹669.49, investments ₹57,752.17, loans ₹1,529.55)
  • Current assets: ₹32,480.32 (including cash & cash equivalents ₹3.61, other current assets ₹13.66)
  • Total equity: ₹70,773.26 (equity share capital ₹2,970.10, other equity ₹67,803.16)
  • Non-current liabilities: ₹21,639.00 (borrowings)
  • Current liabilities: ₹11.79

Key Financial Figures - Consolidated (₹ in lakhs)

Income Statement for Q2 FY27:

  • Revenue from operations: ₹49,973.50
  • Other income: ₹5.00
  • Total income: ₹49,978.50
  • Expenses: ₹50,007.16
  • Loss before exceptional items: ₹(28.66)
  • Profit/(loss) from associate companies: ₹965.70
  • Profit before tax: ₹937.04
  • Profit for the period: ₹937.04
  • Basic EPS: ₹3.15

Balance Sheet as of 30.09.2026 (Consolidated):

  • Total assets: ₹92,431.55
  • Total equity: ₹70,773.26

Significant Changes from Previous Period

Standalone Balance Sheet Changes (compared to 31.03.2026):

  • Investments decreased from ₹2,97,748.35 to ₹57,752.17
  • Loans decreased from ₹51,744.55 to ₹1,529.55
  • Borrowings decreased from ₹3,11,820.24 to ₹21,639.00
  • Total assets decreased from ₹3,82,641.28 to ₹92,431.55

Cash Flow Statements

Standalone Cash Flows for H1 FY27:

  • Net cash from operating activities: ₹(28.34)
  • Net cash from investing activities: ₹2,90,198.72 (including sale/purchase of shares ₹2,39,996.19, loan receipts ₹50,215.00)
  • Net cash from financing activities: ₹(2,90,181.24) (repayment of borrowings)
  • Net decrease in cash: ₹(10.85)
  • Cash at beginning: ₹14.46
  • Cash at end: ₹3.61

Consolidated Cash Flows for H1 FY27:

  • Net cash from operating activities: ₹5,901.65 (including other equity adjustment ₹5,929.99)
  • Net cash from investing activities: ₹2,84,268.74
  • Net cash from financing activities: ₹(2,90,181.24)
  • Net decrease in cash: ₹(10.85)

Board Approval and Auditor Review

  • Financial results approved by Board of Directors at meeting held on October 19, 2026 (commenced at 03:45 PM, concluded at 04:15 PM)
  • Limited Review Report dated October 19, 2026 issued by statutory auditors
  • Audit Committee reviewed the results before board approval

Auditor Qualifications

Auditors noted in their limited review report that:

  • The financial results have not been prepared in accordance with applicable accounting standards (IND AS)
  • Interest on loan given and taken is not provided on all lendings and borrowings, constituting a material misstatement
  • Despite these issues, nothing came to their attention causing belief that required disclosures under Regulation 33 are not made

Subsidiaries and Associates Included in Consolidation

The consolidated results include:

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