Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026

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

Audit Opinion:

The Statutory Auditors, Jagdish Chand & Co. Chartered Accountants, have expressed an unmodified opinion on the limited review of the consolidated financial results.

Auditor’s Comment:

The auditors noted that fair value changes in long-term investments have not been made in these financial results as management intends to consider this in the audited accounts for the year ending March 31, 2027. Management believes the effect is not expected to be material.

Key Financial Highlights [₹ in Lakhs]

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue From Operations: ₹186.03 (vs ₹168.04 in Q2 FY26, +10.7% YoY)
  • Other Income: ₹144.54 (vs ₹155.52 in Q2 FY26, -7.1% YoY)
  • Total Income: ₹330.57 (vs ₹323.56 in Q2 FY26, +2.2% YoY)
  • Total Expenses: ₹226.63 (vs ₹213.35 in Q2 FY26, +6.2% YoY)
  • Profit Before Tax: ₹105.35 (vs ₹110.63 in Q2 FY26, -4.8% YoY)
  • Tax Expenses: ₹38.00
  • Net Profit for the period: ₹67.35 (vs ₹110.63 in Q2 FY26, -39.1% YoY)
  • EPS: ₹0.17 (vs ₹0.29 in Q2 FY26)

Half Year Ended September 30, 2026:

  • Revenue From Operations: ₹372.06 (vs ₹346.65 in H1 FY26, +7.3% YoY)
  • Other Income: ₹385.03 (vs ₹213.24 in H1 FY26, +80.5% YoY)
  • Total Income: ₹757.09 (vs ₹559.89 in H1 FY26, +35.2% YoY)
  • Total Expenses: ₹386.59 (vs ₹424.94 in H1 FY26, -9.0% YoY)
  • Profit Before Tax: ₹369.98 (vs ₹133.64 in H1 FY26, +176.8% YoY)
  • Tax Expenses: ₹76.00
  • Net Profit for the period: ₹293.98 (vs ₹133.64 in H1 FY26, +120.0% YoY)
  • EPS: ₹0.76 (vs ₹0.34 in H1 FY26)

Consolidated Assets and Liabilities [₹ in Lakhs]:

As at September 30, 2026 (Unaudited) vs March 31, 2026 (Audited):

  • Property, Plant and Equipment: ₹2,552.67 (vs ₹2,548.17)
  • Investment Property: ₹304.28 (vs ₹315.28)
  • Investments: ₹7,230.66 (vs ₹350.27)
  • Inventories: ₹11,356.16 (vs ₹11,356.16)
  • Cash and Cash Equivalents: ₹1,158.88 (vs ₹15,617.60)
  • Total Current Assets: ₹12,809.11 (vs ₹27,187.65)
  • Total Assets: ₹23,150.88 (vs ₹30,666.42)
  • Equity Share Capital: ₹1,936.36 (vs ₹1,936.36)
  • Other Equity: ₹18,654.60 (vs ₹20,296.98)
  • Total Equity: ₹20,590.96 (vs ₹22,233.34)
  • Other Financial Liabilities: ₹145.85 (vs ₹7,959.29)
  • Total Current Liabilities: ₹192.18 (vs ₹8,046.41)

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:

The Board declared an interim dividend of ₹0.50 per share (10% on the face value of ₹5 per share) for the financial year 2026-27. The dividend will be paid within 30 days from the date of declaration. Record date not specified in this document.

Other Significant Information:

  • During the year ended March 31, 2026, the company sold one property classified under Investment Property, resulting in a net gain of ₹16,007.16 lakhs (before tax) recognized as an Exceptional item
  • The company incurred a loss of ₹248.94 lakhs on sale of equity shares of its Associate Company, also classified as an Exceptional item
  • Net Exceptional Gain of ₹15,758.22 lakhs was reported for the year ended March 31, 2026
  • Other income for the year ended March 31, 2026, included ₹42.00 lakhs enhancement compensation received and ₹54.31 lakhs gain on sale of equity shares of Associate Company