Financial Results Summary
Quarterly Performance (Q2 FY27)
- Revenue from Operations: ₹289.67 lakhs (Current quarter ended 30-09-2026)
- Other Income: ₹3.77 lakhs
- Total Income: ₹293.44 lakhs
- Employee Benefits Expense: ₹15.79 lakhs
- Finance Costs: ₹49.92 lakhs
- Depreciation and Amortization: ₹5.00 lakhs
- Impairment Allowance on Loans: ₹0.00 lakhs (compared to ₹10.43 lakhs in corresponding quarter)
- Other Expenditure: ₹40.12 lakhs
- Total Expenses: ₹110.83 lakhs
- Profit Before Tax: ₹182.61 lakhs
- Tax Expenses (Current Tax): ₹30.00 lakhs
- Profit for the Period: ₹152.61 lakhs
- Earnings Per Share (Basic & Diluted): ₹4.32
Half-Yearly Performance (H1 FY27)
- Revenue from Operations: ₹543.91 lakhs (Half-year ended 30-09-2026)
- Other Income: ₹6.97 lakhs
- Total Income: ₹550.88 lakhs
- Finance Costs: ₹88.63 lakhs
- Depreciation and Amortization: ₹9.00 lakhs
- Impairment Allowance on Loans: ₹0.00 lakhs (compared to ₹125.43 lakhs in corresponding period)
- Other Expenditure: ₹62.36 lakhs
- Total Expenses: ₹191.71 lakhs
- Profit Before Tax: ₹359.17 lakhs
- Tax Expenses (Current Tax): ₹60.00 lakhs
- Profit for the Period: ₹299.17 lakhs
- Earnings Per Share (Basic & Diluted): ₹8.46
Comparative Figures
Quarterly Comparison:
- Preceding quarter (30-06-2026): Net profit of ₹146.56 lakhs
- Corresponding quarter previous year (30-09-2025): Net profit of ₹170.75 lakhs
Half-Yearly Comparison:
- Corresponding half-year previous year (30-09-2025): Net profit of ₹293.04 lakhs
- Previous full year (31-03-2026): Net profit of ₹326.91 lakhs
Balance Sheet Position (as at 30-09-2026)
Assets
- Total Assets: ₹694.00 lakhs (compared to ₹615.58 lakhs as at 31-03-2026)
- Financial Assets: ₹592.45 lakhs
- Cash & Cash Equivalents: ₹173.48 lakhs
- Bank Balances (other): ₹43.30 lakhs
- Loans: ₹5,679.56 lakhs (₹56.80 crore)
- Investments: ₹19.07 lakhs
- Other Financial Assets: ₹9.11 lakhs
- Non-Financial Assets: ₹101.55 lakhs
- Deferred Tax Assets: ₹2.70 lakhs
- Investment Property: ₹853.16 lakhs
- Property, Plant & Equipment: ₹138.18 lakhs
- Other Non-Financial Assets: ₹21.44 lakhs
Liabilities & Equity
- Total Liabilities & Equity: ₹694.00 lakhs
- Financial Liabilities: ₹247.32 lakhs
- Borrowings (other than debt securities): ₹2,428.22 lakhs
- Other Financial Liabilities: ₹44.93 lakhs
- Non-Financial Liabilities: ₹83.55 lakhs
- Provisions: ₹17.23 lakhs
- Other Non-Financial Liabilities: ₹66.32 lakhs
- Equity: ₹438.33 lakhs
- Equity Share Capital: ₹353.49 lakhs (Face Value ₹10 per share)
- Other Equity: ₹4,029.80 lakhs
Cash Flow Statement (Half-Year Ended 30-09-2026)
- Cash Flow from Operating Activities: Net outflow of ₹417.58 lakhs
- Cash Flow from Investing Activities: Net outflow of ₹137.76 lakhs
- Purchase of fixed assets: ₹67.77 lakhs
- Sale of Investment: ₹9.99 lakhs (outflow)
- Dividend Income: ₹60.00 lakhs (outflow)
- Cash Flow from Financing Activities: Net inflow of ₹514.64 lakhs
- Acceptance/(repayment) of borrowings: ₹514.64 lakhs inflow
- Net decrease in cash and cash equivalents: ₹40.70 lakhs
- Cash and cash equivalents at beginning: ₹214.17 lakhs
- Cash and cash equivalents at end: ₹173.47 lakhs
Related Party Transactions (as on 30-09-2026)
The company disclosed transactions with the following related parties:
1. Sri Chandraprabhu Agencies (Key Managerial Personnel is proprietor)
- Unsecured loan outstanding: ₹384.56 lakhs
- Interest paid: ₹13.50 lakhs
2. Sajjan Kanwar Bafna (Director)
- Unsecured loan outstanding: ₹189.34 lakhs
- Interest paid: ₹4.34 lakhs
- Remuneration: ₹6.00 lakhs
3. Mansi Chhog Impex Chennai Ltd (Common Director)
- Unsecured loan outstanding: ₹1,193.31 lakhs
- Interest paid: ₹44.21 lakhs
4. Manitha Mardia (Relative of Key Managerial personnel)
- Unsecured loan outstanding: ₹137.08 lakhs
- Interest paid: ₹5.98 lakhs
5. Suvrat Bafna (Relative of Key Managerial personnel)
- Unsecured loan outstanding: ₹414.96 lakhs
- Interest paid: ₹17.82 lakhs
Approval Process
- The results were reviewed by the Audit Committee
- Approved by the Board of Directors at their meeting held on 14th November 2026
- Shri Adit S Bafna (DIN: 00058663), Managing Director, was authorized to sign and publish the results
- Statutory auditors Sirohia & Co. conducted a limited review and issued a clean report
Additional Information
- Paid-up Equity Share Capital: ₹353.49 lakhs (unchanged)
- Reserves excluding revaluation reserves: ₹4,029.80 lakhs (compared to ₹3,730.63 lakhs as per previous balance sheet)
- The company has investment property valued at ₹853.16 lakhs
- No exceptional items, extraordinary items, or other comprehensive income reported