Summary of Key Information:

Reporting Period: Quarter and half year ended September 30, 2026

Nature of Filing / Announcement: Outcome of Board Meeting - Submission of Standalone and Consolidated Unaudited Financial Results

Audit Opinion:

The Statutory Auditors have expressed an unmodified opinion on the standalone financial results for the quarter and six months ended September 30, 2026.

Key Financial Highlights [in Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹186.03 (vs ₹168.04 in Q2 FY25 - 10.7% YoY increase)
  • Other Income: ₹144.54
  • Total Income: ₹330.57
  • Total Expenses: ₹225.53
  • Profit before Exceptional Items and Tax: ₹105.04 (vs loss of ₹205.57 in Q2 FY25)
  • Tax Expenses: ₹38.00
  • Net Profit for the period: ₹67.04 (vs loss of ₹205.57 in Q2 FY25)
  • EPS: ₹0.17 (vs ₹(0.53) in Q2 FY25)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹372.06 (vs ₹346.65 in H1 FY25 - 7.3% YoY increase)
  • Other Income: ₹385.03
  • Total Income: ₹757.09
  • Total Expenses: ₹386.59
  • Profit before Exceptional Items and Tax: ₹370.50 (vs loss of ₹180.83 in H1 FY25)
  • Tax Expenses: ₹76.00
  • Net Profit for the period: ₹294.50 (vs loss of ₹180.83 in H1 FY25)
  • EPS: ₹0.76 (vs ₹(0.47) in H1 FY25)

Balance Sheet Position as at September 30, 2026:

  • Property, Plant and Equipment: ₹2,552.67
  • Investment Property: ₹304.28
  • Investments: ₹7,231.18
  • Inventories: ₹11,356.16
  • Cash and Cash Equivalents: ₹1,158.88
  • Total Assets: ₹23,249.49
  • Equity Share Capital: ₹1,936.36
  • Other Equity: ₹20,689.57
  • Total Equity: ₹22,625.93

Cash Flow Statement for Six Months Ended September 30, 2026:

  • Net cash flows from operating activities: ₹(17,901.88)
  • Net cash flows from investing activities: ₹(6,648.17)
  • Net cash flows from financing activities: ₹(0.02)
  • Net decrease in cash and cash equivalents: ₹(14,550.07)

Segment-wise Performance:

The company is engaged in the single primary business of "Lease/Renting/sale of Immovable Property" and has only one reportable segment in accordance with Ind AS 108 - Operating Segments.

Corporate Actions:

Not Specified

Other Significant Information:

  • The company follows Indian Accounting Standards (Ind AS)
  • Previous year/period figures have been regrouped/reclassified where necessary
  • Provision for Diminution in the value of Long Term Investments will be considered in audited accounts for year ending March 31, 2027
  • During year ended March 31, 2026, the company sold one property resulting in net gain of ₹16,007.16 lakhs and incurred loss of ₹248.94 lakhs on sale of equity shares of its Associate Company, both classified as Exceptional items