Key Financial Results

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27)

  • Revenue from operations: ₹39.94 lakh (Q2 FY27) vs ₹42.98 lakh (Q2 FY26) vs ₹44.20 lakh (Q1 FY27)
  • Other Income: Not separately reported (included in total revenue)
  • Total Revenue: ₹39.94 lakh (Q2 FY27) vs ₹42.98 lakh (Q2 FY26) vs ₹44.20 lakh (Q1 FY27)
  • Employee Benefit Expense: ₹1.74 lakh (Q2 FY27) vs ₹1.65 lakh (Q2 FY26) vs ₹1.74 lakh (Q1 FY27)
  • Other Administrative Expenses: ₹0.45 lakh (Q2 FY27) vs ₹0.00 lakh (Q2 FY26) vs ₹0.00 lakh (Q1 FY27)
  • Financial Costs: ₹0.01 lakh (Q2 FY27) vs ₹2.63 lakh (Q2 FY26) vs ₹4.44 lakh (Q1 FY27)
  • Total Expenses: ₹2.20 lakh (Q2 FY27) vs ₹4.29 lakh (Q2 FY26) vs ₹6.19 lakh (Q1 FY27)
  • Profit before tax: ₹37.74 lakh (Q2 FY27) vs ₹38.69 lakh (Q2 FY26) vs ₹38.02 lakh (Q1 FY27)
  • Tax expense: Not provided for the quarter (to be made at year end)
  • Profit for the period: ₹37.74 lakh (Q2 FY27) vs ₹38.69 lakh (Q2 FY26) vs ₹38.02 lakh (Q1 FY27)
  • Other Comprehensive income: ₹1.77 lakh (Q2 FY27) vs ₹1.55 lakh (Q2 FY26) vs ₹2.03 lakh (Q1 FY27)
  • Total Comprehensive Income: ₹39.51 lakh (Q2 FY27) vs ₹40.24 lakh (Q2 FY26) vs ₹40.05 lakh (Q1 FY27)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from operations: ₹84.15 lakh (H1 FY27) vs ₹84.83 lakh (H1 FY26)
  • Total Revenue: ₹84.15 lakh (H1 FY27) vs ₹84.83 lakh (H1 FY26)
  • Employee Benefit Expense: ₹3.48 lakh (H1 FY27) vs ₹3.30 lakh (H1 FY26)
  • Other Administrative Expenses: ₹4.89 lakh (H1 FY27) vs ₹9.76 lakh (H1 FY26)
  • Financial Costs: ₹0.01 lakh (H1 FY27) vs ₹0.01 lakh (H1 FY26)
  • Total Expenses: ₹8.38 lakh (H1 FY27) vs ₹13.07 lakh (H1 FY26)
  • Profit before tax: ₹75.76 lakh (H1 FY27) vs ₹71.77 lakh (H1 FY26)
  • Profit for the period: ₹75.76 lakh (H1 FY27) vs ₹71.77 lakh (H1 FY26)
  • Other Comprehensive income: ₹3.79 lakh (H1 FY27) vs ₹3.39 lakh (H1 FY26)
  • Total Comprehensive Income: ₹79.56 lakh (H1 FY27) vs ₹75.15 lakh (H1 FY26)

Annual Comparison (FY26 Audited)

  • Revenue from operations: ₹171.03 lakh (FY26)
  • Profit before tax: ₹144.34 lakh (FY26)
  • Tax expense: ₹37.00 lakh (FY26)
  • Profit for the period: ₹107.34 lakh (FY26)
  • Other Comprehensive income: ₹6.59 lakh (FY26)
  • Total Comprehensive Income: ₹113.93 lakh (FY26)

Earnings Per Share

  • Basic EPS: ₹2.01 (Q2 FY27), ₹2.02 (Q1 FY27), ₹2.06 (Q2 FY26), ₹4.03 (H1 FY27), ₹3.82 (H1 FY26), ₹5.71 (FY26)
  • Diluted EPS: ₹2.01 (Q2 FY27), ₹2.02 (Q1 FY27), ₹2.06 (Q2 FY26), ₹4.03 (H1 FY27), ₹3.82 (H1 FY26), ₹5.71 (FY26)

Capital Structure

  • Paid-up equity share capital: ₹188.00 lakh (face value ₹10 each) - unchanged across all periods
  • Reserves (excluding revaluation reserves): ₹2,443.82 lakh (as at 30/09/2026) vs ₹2,366.13 lakh (as at 31/03/2026)

Balance Sheet Position (as at 30/09/2026)

  • Non-current assets: ₹1,359.88 lakh (primarily investments of ₹1,359.88 lakh)
  • Current assets: ₹1,272.93 lakh (including current investments ₹144.25 lakh, cash & cash equivalents ₹1,061.08 lakh, short-term loans & advances ₹12.39 lakh, other current assets ₹55.20 lakh)
  • Total assets: ₹2,632.81 lakh
  • Shareholders' funds: ₹2,631.82 lakh
  • Current liabilities: ₹0.99 lakh
  • Total equity and liabilities: ₹2,632.81 lakh

Cash Flow Statement (H1 FY27)

  • Net cash from operating activities: ₹43.10 lakh
  • Net cash used in investing activities: ₹(35.39) lakh (primarily purchase of non-current investments)
  • Net increase in cash and cash equivalents: ₹7.71 lakh
  • Closing cash and cash equivalents: ₹1,061.08 lakh

Regulatory and Governance Details

  • Board meeting date: 14th November 2026 (1:00 PM to 2:00 PM IST)
  • Audit committee review: Conducted on 14th November 2026
  • Auditor: DGMS & Co. (Chartered Accountants) issued limited review report
  • Accounting standards: Prepared in accordance with Indian Accounting Standards (Ind AS)
  • Segment reporting: Not applicable as company operates in a single segment
  • Tax provision: To be made at year end