Key Financial Results (Q2 FY27 vs Q2 FY26)

  • Revenue from operations: ₹34.65 lakh (down 79% from ₹161.64 lakh in Q2 FY26)
  • Interest income: ₹0.23 lakh (down 97% from ₹7.53 lakh)
  • Dividend income: ₹22.48 lakh (down 83% from ₹135.81 lakh)
  • Rental income: ₹3.88 lakh (unchanged)
  • Fees and commission income: ₹9.75 lakh (unchanged)
  • Net gain on fair value change: -₹1.97 lakh (vs gain of ₹4.41 lakh)
  • Sale of services: ₹0.28 lakh (vs ₹0.26 lakh)
  • Total expenses: ₹10.46 lakh (down 15% from ₹12.29 lakh)
  • Employee benefits expense: ₹6.53 lakh (down 29% from ₹9.23 lakh)
  • Depreciation: ₹0.06 lakh (vs ₹0.07 lakh)
  • Other expenses: ₹3.95 lakh (up 35% from ₹2.92 lakh)
  • Profit before tax: ₹24.19 lakh (down 84% from ₹149.35 lakh)
  • Tax expense: ₹10.58 lakh (down 71% from ₹37.29 lakh)
  • Current tax: ₹9.87 lakh
  • Deferred tax: ₹0.71 lakh
  • Profit for the period: ₹13.61 lakh (down 88% from ₹112.06 lakh)
  • Other Comprehensive Income: -₹154.85 lakh (vs -₹1,454.66 lakh)
  • Total Comprehensive Income: -₹141.24 lakh (vs -₹1,342.60 lakh)
  • Earnings Per Share (Basic & Diluted): ₹0.30 (down 88% from ₹2.49)

Half-Year Financial Results (H1 FY27 vs H1 FY26)

  • Revenue from operations: ₹92.83 lakh (down 51% from ₹191.11 lakh)
  • Profit before tax: ₹69.88 lakh (down 57% from ₹164.01 lakh)
  • Profit for the period: ₹51.57 lakh (down 59% from ₹126.02 lakh)
  • Total Comprehensive Income: -₹499.11 lakh (vs ₹1,211.86 lakh)
  • Earnings Per Share (Basic & Diluted): ₹1.15 (down 59% from ₹2.80)

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹11,080.18 lakh
  • Financial assets: ₹11,024.42 lakh (primarily investments: ₹11,020.81 lakh)
  • Non-financial assets: ₹55.76 lakh (inventories: ₹20.47 lakh; property, plant and equipment: ₹4.70 lakh)
  • Liabilities and Equity
  • Financial liabilities: ₹0.49 lakh
  • Non-financial liabilities: ₹64.39 lakh (current tax liabilities: ₹39.24 lakh; provisions: ₹8.27 lakh; deferred tax liabilities: ₹3.23 lakh)
  • Equity: ₹11,015.30 lakh (share capital: ₹450.21 lakh; other equity: ₹10,565.09 lakh)

Cash Flow Statement (H1 FY27)

  • Net cash from operating activities: -₹5.23 lakh (vs ₹307.76 lakh in H1 FY26)
  • Net cash from investing activities: ₹64.40 lakh (vs -₹258.41 lakh)
  • Net cash from financing activities: -₹67.53 lakh (dividend paid)
  • Net decrease in cash: ₹8.36 lakh
  • Cash and cash equivalents at end: ₹3.42 lakh (vs ₹11.78 lakh at March 31, 2026)

Additional Information

  • The board meeting was held on October 21, 2026, via video conferencing from 12:00 noon to 1:15 p.m.
  • Financial results were reviewed by statutory auditors Jayesh Dadia & Associates LLP, who issued an unqualified limited review report.
  • The company has no subsidiaries, associates, or joint ventures.
  • Previous period figures have been regrouped/restated where necessary.
  • The company is primarily engaged in NBFC activities with no separate reportable segments.