Financial Results Summary

Quarterly Performance (Q2 FY2026)

  • Revenue from Operations: ₹28.29 lakhs (compared to ₹0 in Q2 FY2025)
  • Other Operating Income: ₹34.91 lakhs (compared to ₹19.29 lakhs in Q2 FY2025)
  • Total Income: ₹63.20 lakhs (compared to ₹19.29 lakhs in Q2 FY2025)
  • Total Expenses: ₹8.24 lakhs (compared to ₹9.64 lakhs in Q2 FY2025)
  • Employee Benefits Expense: ₹5.13 lakhs
  • Other Expenses: ₹3.11 lakhs
  • Profit Before Tax: ₹54.96 lakhs (compared to ₹9.65 lakhs in Q2 FY2025)
  • Tax Expense: ₹0
  • Net Profit: ₹54.96 lakhs (compared to ₹9.65 lakhs in Q2 FY2025)
  • Basic & Diluted EPS: ₹0.66 (compared to ₹0.12 in Q2 FY2025)

Half-Year Performance (H1 FY2026)

  • Revenue from Operations: ₹44.24 lakhs (compared to ₹0 in H1 FY2025)
  • Other Operating Income: ₹56.39 lakhs (compared to ₹42.51 lakhs in H1 FY2025)
  • Total Income: ₹100.63 lakhs (compared to ₹42.51 lakhs in H1 FY2025)
  • Total Expenses: ₹19.87 lakhs (compared to ₹21.86 lakhs in H1 FY2025)
  • Employee Benefits Expense: ₹10.26 lakhs
  • Other Expenses: ₹9.61 lakhs
  • Profit Before Tax: ₹80.76 lakhs (compared to ₹20.65 lakhs in H1 FY2025)
  • Tax Expense: ₹0
  • Net Profit: ₹80.76 lakhs (compared to ₹20.65 lakhs in H1 FY2025)
  • Basic & Diluted EPS: ₹0.96 (compared to ₹0.25 in H1 FY2025)

Comparative Full Year (FY2026)

  • Total Income (FY2025): ₹158.71 lakhs (audited)
  • Net Profit (FY2025): ₹30.69 lakhs (audited)
  • Basic & Diluted EPS (FY2025): ₹0.37

Balance Sheet Position (as at September 30, 2026)

Assets

  • Total Assets: ₹2,807.28 lakhs (compared to ₹2,683.83 lakhs at March 31, 2026)
  • Non-Current Assets: ₹2,735.11 lakhs
  • Property, Plant and Equipment: ₹4.44 lakhs
  • Investments: ₹63.62 lakhs
  • Loans: ₹2,657.62 lakhs
  • Deferred Tax Assets: ₹9.43 lakhs
  • Current Assets: ₹72.17 lakhs
  • Trade Receivables: ₹4.04 lakhs
  • Cash and Cash Equivalents: ₹56.46 lakhs
  • Other Current Assets: ₹11.67 lakhs

Equity and Liabilities

  • Equity Share Capital: ₹838.89 lakhs (unchanged)
  • Other Equity: ₹1,874.06 lakhs (compared to ₹1,793.30 lakhs at March 31, 2026)
  • Total Equity: ₹2,712.95 lakhs
  • Current Liabilities: ₹94.33 lakhs
  • Borrowings: ₹47.00 lakhs
  • Trade Payables: ₹13.45 lakhs
  • Other Current Liabilities: ₹23.19 lakhs
  • Provisions: ₹10.69 lakhs

Cash Flow Statement (H1 FY2026)

  • Net Cash from Operating Activities: ₹2.56 lakhs
  • Net Cash Used in Investing Activities: (₹1.96) lakhs
  • Net Cash from Financing Activities: ₹37.00 lakhs (primarily from increase in short-term borrowings)
  • Net Increase in Cash: ₹37.60 lakhs
  • Cash and Equivalents at Beginning: ₹18.86 lakhs
  • Cash and Equivalents at End: ₹56.46 lakhs

Key Details and Notes

  • Paid-up Equity Share Capital: ₹838.89 lakhs (83,88,900 equity shares of ₹10 each)
  • Board Meeting: Held on October 12, 2026, from 4:30 PM to 5:05 PM
  • Regulatory Compliance: Prepared in accordance with Ind AS 34 and Regulation 33 of SEBI (LODR) Regulations, 2015
  • Audit Review: Results subjected to limited review by statutory auditors who issued an unqualified review report
  • Segment Reporting: Not applicable as company operates in a single business segment
  • Previous Period Figures: Have been regrouped, rearranged and reclassified where necessary