Key Financial Figures - Balance Sheet (As at 30th September 2026)

Total Assets: ₹12,482.08 lakhs (compared to ₹9,533.53 lakhs as at March 31, 2026)

Non-Current Assets: ₹11,218.75 lakhs

  • Property, Plant and Equipment: ₹4,550.65 lakhs (increased from ₹1,922.55 lakhs)
  • Capital Work in Progress: ₹1,098.85 lakhs (unchanged)
  • Financial Assets (Investments, Loans): ₹5,556.22 lakhs (₹218.44 lakhs + ₹5,337.78 lakhs)
  • Other Non-Current Assets: ₹13.03 lakhs

Current Assets: ₹1,263.33 lakhs

  • Inventories: ₹41.15 lakhs
  • Trade Receivables: ₹28.70 lakhs
  • Cash and Cash Equivalents: ₹67.12 lakhs
  • Other Financial Assets: ₹339.95 lakhs
  • Current Tax Assets: ₹74.51 lakhs
  • Other Current Assets: ₹711.90 lakhs

Equity: ₹8,729.30 lakhs

  • Equity Share Capital: ₹540.39 lakhs (unchanged)
  • Other Equity: ₹8,188.91 lakhs (increased from ₹5,341.93 lakhs)

Liabilities: ₹3,752.78 lakhs

  • Non-Current Liabilities: ₹3,583.72 lakhs
  • Current Liabilities: ₹169.06 lakhs
  • Current Tax Liabilities: ₹124.38 lakhs

Key Financial Figures - Income Statement

Quarter Ended September 30, 2026 (Q2 FY27):

  • Total Income: ₹158.38 lakhs (₹2.84 lakhs revenue + ₹155.54 lakhs other income)
  • Total Expenditure: ₹108.55 lakhs
  • Profit Before Tax: ₹49.83 lakhs
  • Tax Expense: ₹13.87 lakhs (all current tax)
  • Net Profit: ₹35.96 lakhs
  • Other Comprehensive Income: ₹2,203.80 lakhs (₹2,571.53 lakhs gain less ₹367.73 lakhs tax)
  • Total Comprehensive Income: ₹2,239.76 lakhs
  • Basic and Diluted EPS: ₹0.70

Half-Year Ended September 30, 2026 (H1 FY27):

  • Total Income: ₹585.84 lakhs (₹65.09 lakhs revenue + ₹520.75 lakhs other income)
  • Total Expenditure: ₹250.97 lakhs
  • Profit Before Tax: ₹334.87 lakhs
  • Tax Expense: ₹57.87 lakhs (all current tax)
  • Net Profit: ₹277.00 lakhs
  • Other Comprehensive Income: ₹2,203.80 lakhs (₹2,571.53 lakhs gain less ₹367.73 lakhs tax)
  • Total Comprehensive Income: ₹2,480.80 lakhs
  • Basic and Diluted EPS: ₹5.37

Cash Flow Statement (Half-Year Ended September 30, 2026)

  • Net Cash from Operating Activities: -₹186.73 lakhs
  • Net Cash from Investing Activities: ₹50.79 lakhs
  • Net Cash from Financing Activities: -₹1.88 lakhs
  • Net Change in Cash: -₹137.82 lakhs
  • Opening Cash Balance: ₹204.94 lakhs
  • Closing Cash Balance: ₹67.12 lakhs

Financial Ratios

  • Debt Equity Ratio: 0.20
  • Debt Service Coverage Ratio (DSCR): 53.33 (quarter), 178.45 (half-year)
  • Interest Service Coverage Ratio (ISCR): 167.10 (quarter), 541.11 (half-year)

Related Party Transactions (Half-Year Ended September 30, 2026)

Total value of related party transactions: ₹25.40 lakhs, including:

  • Cedar Nath Fatehpuria (Director & KMP): ₹4.50 lakhs remuneration
  • Manish Fatehpuria (Director & KMP): ₹5.40 lakhs remuneration
  • Scalvilla Fatehpurta (Relative of KMP): ₹2.50 lakhs rent expenses
  • Sund Fatehpuria (Relative of KMP): ₹5.40 lakhs salary expenses
  • Rashmi Fatehpuna (Relative of KMP): ₹5.40 lakhs salary expenses
  • Kedai Nath Fatehpurla Foundation (Significant Influence): ₹2.20 lakhs donation

Additional Information

  • The company operates in a single business segment: Real Estate
  • Other operating income represents rental income from property
  • No investor grievances were pending or received during the quarter
  • None of the director/promoter shares are pledged/encumbered
  • The company does not have any associates/subsidiary companies
  • Tax is calculated on a financial yearly basis
  • Previous year figures have been re-arranged/re-grouped where necessary