Modern Shares and Stockbrokers Limited

Key Financial Figures (₹ in Lakhs)

Income Statement for Q1 FY27 (Unaudited):

  • Total Revenue from Operations: ₹86.71
  • Interest Income: ₹19.39
  • Dividend Income: ₹0.13
  • Brokerage and Commission Income: ₹59.86
  • Net gain on fair value changes: ₹4.96
  • Profit/(Loss) on Trading: ₹2.50

Expenses for Q1 FY27:

  • Total Expenses: ₹79.68
  • Finance Cost: ₹0.55
  • Employee benefit expense: ₹41.74
  • Depreciation, amortization and impairment: ₹0.87
  • Administrative and other Expenses: ₹36.52

Profitability:

  • Profit Before Tax: ₹7.03
  • Tax Expense:
  • Current tax: ₹0.75
  • Deferred tax: (₹2.56) [credit]
  • Profit for the Quarter (after tax): ₹4.98
  • Total Comprehensive Income for the period: ₹4.98 (after accounting for Other Comprehensive Income of ₹0.00)

Earnings Per Share (of ₹10 each, not annualized):

  • Basic EPS: ₹0.17
  • Diluted EPS: ₹0.17

Comparative Performance

Quarterly Comparison (₹ in Lakhs):

| Particulars | Jun 30, 2026 (Q1 FY27) | Mar 31, 2026 (Q4 FY26) | Jun 30, 2025 (Q1 FY26) |

| Total Income | 86.71 | 73.47 | 99.05 |

| Profit Before Tax | 7.03 | (8.61) | 19.35 |

| Profit After Tax | 4.98 | (12.40) | 13.38 |

| Basic EPS (₹) | 0.17 | (0.42) | 0.46 |

Annual Comparison (Year Ended March 31, 2026 - Audited):

  • Total Income: ₹358.65 lakh
  • Profit Before Tax: ₹31.49 lakh
  • Profit After Tax: ₹19.84 lakh
  • Basic EPS: ₹0.80

Board Approval and Audit Review

The Board of Directors approved the unaudited financial results at their meeting held on July 28, 2026, which commenced at 1:00 PM and concluded at 1:45 PM.

The results have been reviewed by the statutory auditors, B D G & Co LLP (ICAI Firm Registration Number: 119739W / W100900), who issued an unmodified review conclusion. Partner Nikhil Rathod (Membership Number: 161220) signed the review report, stating that nothing has come to their attention that causes them to believe the statement contains any material misstatement.

Legal Matter

The disclosure notes an ongoing legal case against Bata India Limited (Suit No. 1461192 of 2009) in the Court of Small Causes at Bombay regarding mesne profits. Bata India Limited appealed the order, and the matter is currently pending before the Hon'ble High Court of Bombay.

Additional Information

  • There are no separate reportable segments as per Ind AS 108.
  • Previous period figures have been regrouped/rearranged/restated to conform with Schedule III of the Companies Act.
  • The financial results were prepared in accordance with Indian Accounting Standards (Ind AS).