Financial Performance Highlights (Quarter Ended September 30, 2026)
Income Statement (₹ in lakhs):
- Interest income: ₹0.23 (vs ₹7.53 in Q2 FY26)
- Dividend income: ₹22.48 (vs ₹135.81 in Q2 FY26)
- Rental income: ₹3.88 (vs ₹3.88 in Q2 FY26)
- Fees and commission income: ₹9.75 (vs ₹9.75 in Q2 FY26)
- Net gain on fair value change: ₹(1.97) (vs ₹4.41 in Q2 FY26)
- Sale of services: ₹0.28 (vs ₹0.26 in Q2 FY26)
- Total revenue from operations: ₹34.65 (vs ₹161.64 in Q2 FY26)
- Total income: ₹34.65 (vs ₹161.64 in Q2 FY26)
Expenses (₹ in lakhs):
- Employee benefits expense: ₹6.53 (vs ₹9.23 in Q2 FY26)
- Depreciation expense: ₹0.06 (vs ₹0.07 in Q2 FY26)
- Other expenses: ₹3.95 (vs ₹2.92 in Q2 FY26)
- Total expenses: ₹10.46 (vs ₹12.29 in Q2 FY26)
Profitability (₹ in lakhs):
- Profit before tax: ₹24.19 (vs ₹149.35 in Q2 FY26)
- Tax expenses: ₹10.58 (₹9.87 current tax + ₹0.71 deferred tax) (vs ₹37.29 in Q2 FY26)
- Profit for the period: ₹13.61 (vs ₹112.06 in Q2 FY26)
- Other Comprehensive Income: ₹(154.85) (vs ₹(1,454.66) in Q2 FY26)
- Total Comprehensive Income: ₹(141.24) (vs ₹(1,342.60) in Q2 FY26)
Earnings Per Share (₹):
- Basic EPS: ₹0.30 (vs ₹2.49 in Q2 FY26)
- Diluted EPS: ₹0.30 (vs ₹2.49 in Q2 FY26)
Half Year Performance (Six Months Ended September 30, 2026)
Income Statement (₹ in lakhs):
- Total income: ₹92.83 (vs ₹191.11 in H1 FY26)
- Total expenses: ₹22.95 (vs ₹27.10 in H1 FY26)
- Profit before tax: ₹69.88 (vs ₹164.01 in H1 FY26)
- Profit for the period: ₹51.57 (vs ₹126.02 in H1 FY26)
- Total Comprehensive Income: ₹(499.11) (vs ₹1,211.86 in H1 FY26)
Balance Sheet Position (As at September 30, 2026)
Assets (₹ in lakhs):
- Cash and cash equivalents: ₹3.42 (vs ₹11.78 as at March 31, 2026)
- Investments: ₹11,020.81 (vs ₹11,571.10 as at March 31, 2026)
- Trade receivables: ₹0.19 (vs ₹0.21 as at March 31, 2026)
- Total assets: ₹11,080.18 (vs ₹11,699.54 as at March 31, 2026)
Liabilities and Equity (₹ in lakhs):
- Paid-up equity share capital: ₹450.21 (unchanged)
- Reserves: Not separately disclosed for interim period (vs ₹11,131.73 as at March 31, 2026)
Cash Flow Statement (Six Months Ended September 30, 2026)
Cash Flow (₹ in lakhs):
- Net cashflow from operating activities: ₹(5.23) (vs ₹307.76 in H1 FY26)
- Net cashflow from investing activities: ₹64.40 (vs ₹(258.41) in H1 FY26)
- Net cashflow from financing activities: ₹(67.53) (vs ₹(45.02) in H1 FY26)
- Net decrease in cash: ₹(8.36) (vs ₹4.33 increase in H1 FY26)
- Cash opening balance: ₹11.78 (vs ₹1.20)
- Cash closing balance: ₹3.42 (vs ₹5.53)
Additional Information
- The company is primarily engaged in non-banking financial institution activities with no separate reportable segments
- The company has no subsidiaries, associates, or joint ventures as of September 30, 2026
- Figures for previous periods have been regrouped/restated where necessary
- The financial results are prepared in accordance with Indian Accounting Standards (Ind AS)
- The limited review report by Jayesh Dadia & Associates LLP stated that nothing came to their attention suggesting material misstatement