Key Financial Figures - Standalone (₹ in Lakhs)

Quarterly Performance:

  • Q2 FY27 (Sep 30, 2026): Total Income ₹330.57, Net Loss ₹(205.57)
  • Q1 FY27 (Jun 30, 2026): Total Income ₹426.52, Net Profit ₹67.04
  • Q2 FY26 (Sep 30, 2025): Total Income ₹323.56, Net Profit ₹110.63

Half-Yearly Performance:

  • H1 FY27: Total Income ₹757.09, Net Profit ₹294.50
  • H1 FY26: Total Income ₹559.89, Net Profit ₹133.64

Key Metrics:

  • Revenue from Operations: Q2 FY27 ₹186.03, Q1 FY27 ₹186.03, H1 FY27 ₹372.06
  • Other Income: Q2 FY27 ₹144.54, Q1 FY27 ₹240.49, H1 FY27 ₹385.03
  • Employee Benefits Expense: Q2 FY27 ₹57.13, H1 FY27 ₹111.46
  • Finance Costs: Q2 FY27 ₹6.32, H1 FY27 ₹12.62
  • Depreciation: Q2 FY27 ₹8.54, H1 FY27 ₹17.08
  • Tax Expenses: Q2 FY27 ₹38.00, H1 FY27 ₹76.00
  • EPS (Basic): Q2 FY27 ₹(0.53), Q1 FY27 ₹0.17, H1 FY27 ₹0.76

Balance Sheet Position - Standalone (₹ in Lakhs)

  • Total Assets: ₹23,249.49 (Sep 2026) vs ₹30,764.51 (Mar 2026)
  • Equity Share Capital: ₹1,936.36 (unchanged)
  • Other Equity: ₹20,689.57 (Sep 2026) vs ₹20,395.07 (Mar 2026)
  • Investments: ₹7,231.18 (Sep 2026) vs ₹350.27 (Mar 2026)
  • Cash & Cash Equivalents: ₹1,067.53 (Sep 2026) vs ₹15,617.60 (Mar 2026)
  • Inventories: ₹11,356.16 (unchanged)

Cash Flow Statement - Standalone (H1 FY27, ₹ in Lakhs)

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

Consolidated Financial Highlights (₹ in Lakhs)

  • Q2 FY27: Total Income ₹330.57, Net Profit ₹67.35
  • H1 FY27: Total Income ₹757.09, Net Profit ₹293.98
  • EPS (Basic): Q2 FY27 ₹0.17, H1 FY27 ₹0.76
  • Includes results of associate India Lease Development Limited (31.35% holding)

Exceptional Items

For FY26 ended March 31, 2026, the company reported:

  • Gain of ₹16,007.16 lakhs from sale of investment property
  • Loss of ₹248.94 lakhs on sale of equity shares of associate company
  • Net exceptional gain of ₹15,758.22 lakhs

Auditor Review

Statutory Auditors Jagdish Chand & Co. carried out limited review and expressed unmodified opinion with emphasis on:

  • Fair value changes in long-term investments not made in current results
  • Will be considered in audited accounts for year ending March 31, 2027
  • Management believes effect is not expected to be material

Associate Company Matter

India Lease Development Limited (associate) did not satisfy principal business criteria under Section 45-I(f) of RBI Act, 1934 as financial assets were less than 50% of total assets as of March 31, 2026 and during review period.

Trading Window Closure

Trading window was closed from October 1, 2026 to November 15, 2026, reopening on November 16, 2026.

Board Meeting Details

Meeting held on November 13, 2026 from 3:15 PM to 4:30 PM, approved by audit committee and board of directors.