Board Meeting Details

The meeting was held on 5th November, 2026, commencing at 3:30 p.m. (IST) and concluding at 4:15 p.m. (IST).

Financial Results Overview

Quarter Ended 30/09/2026 (Unaudited):

  • Total Income: ₹41.85 lacs (compared to ₹44.23 lacs in Q2 FY26 and ₹36.16 lacs in Q1 FY27)
  • Profit before tax: ₹30.57 lacs (compared to ₹34.17 lacs in Q2 FY26 and ₹22.80 lacs in Q1 FY27)
  • Profit after tax: ₹25.04 lacs (compared to ₹28.29 lacs in Q2 FY26 and ₹16.94 lacs in Q1 FY27)
  • Basic and Diluted EPS: ₹0.55 (compared to ₹0.62 in Q2 FY26 and ₹0.37 in Q1 FY27)
  • Total Comprehensive Income: ₹1,010.66 lacs (compared to loss of ₹1,154.44 lacs in Q2 FY26)

Half Year Ended 30/09/2026 (Unaudited):

  • Total Income: ₹78.01 lacs (compared to ₹57.33 lacs in H1 FY26)
  • Profit before tax: ₹53.37 lacs (compared to ₹37.43 lacs in H1 FY26)
  • Profit after tax: ₹41.98 lacs (compared to ₹30.50 lacs in H1 FY26)
  • Basic and Diluted EPS: ₹0.92 (compared to ₹0.67 in H1 FY26)
  • Total Comprehensive Income: ₹9,009.10 lacs (compared to ₹760.75 lacs in H1 FY26)

Income Breakdown (Quarter Ended 30/09/2026):

  • Interest Income: ₹0.94 lacs
  • Dividend Income: ₹24.09 lacs
  • Fees and Commission Income: ₹9.20 lacs
  • Net Gain on fair value changes: ₹7.62 lacs
  • Other Income: ₹0.00 lacs

Expense Breakdown (Quarter Ended 30/09/2026):

  • Employees Benefit Expenses: ₹3.48 lacs
  • Depreciation and Amortisation Expenses: ₹0.50 lacs
  • Other Expense: ₹7.30 lacs

Tax Expense (Quarter Ended 30/09/2026):

  • Current tax: ₹13.30 lacs
  • Deferred tax: ₹(7.77) lacs
  • Total Tax Expenses: ₹5.53 lacs

Other Comprehensive Income (Quarter Ended 30/09/2026):

  • Changes in fair value of financial assets designated to OCI: ₹1,314.20 lacs
  • Tax on changes in fair value: ₹(328.58) lacs
  • Total Other Comprehensive Income (net of taxes): ₹985.62 lacs

Capital Structure:

  • Paid-up equity share capital (Face value of ₹10/- per share): ₹457.00 lacs (unchanged from previous periods)
  • Other Equity: ₹21,020.25 lacs as of 30/09/2026 (compared to ₹12,762.54 lacs as of 30/09/2025 and ₹12,011.17 lacs as of 31/03/2026)

Assets and Liabilities Position (as at 30/09/2026):

Total Assets: ₹28,177.12 lacs

  • Financial Assets: ₹28,151.30 lacs
  • Cash and Cash Equivalents: ₹5.68 lacs
  • Bank Balance other than cash equivalents: ₹0.12 lacs
  • Trade Receivables: ₹6.40 lacs
  • Other Receivables: ₹55.85 lacs
  • Investments: ₹28,069.25 lacs
  • Other Financial Assets: ₹14.00 lacs
  • Non-Financial Assets: ₹25.82 lacs
  • Current Tax Assets (Net): ₹1.56 lacs
  • Property, Plant and Equipment: ₹5.22 lacs
  • Intangible Assets: ₹0.01 lacs
  • Investment Property: ₹16.14 lacs
  • Other Non-financial Assets: ₹2.89 lacs

Total Liabilities and Equity: ₹28,177.12 lacs

  • Financial Liabilities: ₹1.87 lacs
  • Trade Payables to micro/small enterprises: ₹1.05 lacs
  • Trade Payables to other creditors: ₹0.82 lacs
  • Non-Financial Liabilities: ₹6,698.00 lacs
  • Current Tax Liabilities (Net): ₹6.92 lacs
  • Deferred Tax Liabilities (Net): ₹6,688.47 lacs
  • Other Non-financial Liabilities: ₹2.61 lacs
  • Equity: ₹21,477.25 lacs
  • Equity Share capital: ₹457.00 lacs
  • Other Equity: ₹21,020.25 lacs

Cash Flow Statement (Half year ended 30 Sep 2026):

  • Net cash used in operating activities: ₹(50.30) lacs
  • Net cash from investing activities: ₹0.00 lacs
  • Net cash from financing activities: ₹0.00 lacs
  • Decrease in cash and cash equivalents: ₹(50.30) lacs
  • Cash and cash equivalents at beginning: ₹55.98 lacs
  • Cash and cash equivalents at end: ₹5.68 lacs

Additional Notes:

1. The results were reviewed by the Audit Committee and approved by the Board of Directors on 5th November, 2026.

2. The statutory auditors, Pawan Shubham & Co, have carried out a limited review of these results.

3. The Company is engaged primarily in the business of Investment and Investment related financial services, with no separate reportable segments as per Ind AS 108.

4. Figures for previous periods have been regrouped wherever necessary for comparability.