Financial Results Overview

Quarterly Performance (Q2 FY2027 vs Q2 FY2026 vs Q1 FY2027)

  • Total Income: ₹35.70 lakhs (Q2 FY2027) vs ₹46.96 lakhs (Q2 FY2026) vs ₹9.84 lakhs (Q1 FY2027)
  • Revenue from Operations: ₹16.74 lakhs, comprising:
  • Revenue from Operations: ₹11.33 lakhs
  • Other Operating Revenue: ₹5.41 lakhs
  • Other Income/Profit on Sale of Shares: ₹18.96 lakhs
  • Total Expenditure: ₹16.59 lakhs, including:
  • Employee Benefit Expense: ₹7.91 lakhs
  • Finance Costs: ₹0.22 lakhs
  • Depreciation & Amortization: ₹0.24 lakhs
  • Other Expenses: ₹8.22 lakhs
  • Profit Before Tax: ₹19.11 lakhs vs ₹33.56 lakhs (Q2 FY2026) vs -₹1.16 lakhs (Q1 FY2027)
  • Tax Expense: ₹2.42 lakhs (Current Tax)
  • Net Profit for Quarter: ₹16.69 lakhs vs ₹29.98 lakhs (Q2 FY2026) vs -₹2.68 lakhs (Q1 FY2027)
  • Earnings Per Share (Basic & Diluted): ₹0.18 vs ₹0.33 (Q2 FY2026) vs -₹0.03 (Q1 FY2027)

Half-Yearly Performance (H1 FY2027 vs H1 FY2026)

  • Total Income: ₹45.54 lakhs vs ₹58.30 lakhs (H1 FY2026)
  • Profit Before Tax: ₹17.95 lakhs vs ₹22.95 lakhs (H1 FY2026)
  • Total Tax: ₹3.94 lakhs vs ₹3.58 lakhs (H1 FY2026)
  • Net Profit for Period: ₹14.01 lakhs vs ₹19.37 lakhs (H1 FY2026)
  • Earnings Per Share (Basic & Diluted): ₹0.153 vs ₹0.21 (H1 FY2026)

Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹627.78 lakhs
  • Non-Current Assets: ₹556.54 lakhs (including Financial Assets: ₹553.34 lakhs)
  • Current Assets: ₹71.24 lakhs (including Cash: ₹6.48 lakhs, Current Tax Assets: ₹19.33 lakhs)
  • Equity: ₹576.83 lakhs
  • Equity Share Capital: ₹458.30 lakhs (face value ₹5 each)
  • Other Equity: ₹118.53 lakhs
  • Liabilities: ₹50.95 lakhs
  • Non-Current Liabilities: ₹7.44 lakhs (Long-term Borrowings)
  • Current Liabilities: ₹43.52 lakhs (including Trade Payable: ₹21.74 lakhs, Borrowings - Directors Loan: ₹18.37 lakhs)

Cash Flow Statement (Half-Year Ended September 30, 2026)

  • Net Cash from Operating Activities: -₹8.89 lakhs
  • Net Cash from Investing Activities: ₹9.31 lakhs
  • Net Cash from Financing Activities: ₹1.46 lakhs
  • Net Increase in Cash: ₹1.87 lakhs
  • Closing Cash Balance: ₹353.61 lakhs

Related Party Transactions Disclosure

During the reporting period, the company engaged in the following related party transactions:

  • Loan from Shantilal M Jain (Director): Borrowed ₹16.30 lakhs and repaid ₹18.64 lakhs, with closing balance of ₹3.06 lakhs
  • Loan from Siddharth S Jain (Managing Director): Transaction value ₹22.15 lakhs, closing balance ₹17.65 lakhs
  • Loan Repaid to Siddharth S Jain: ₹4.50 lakhs
  • Transaction with Munoth Hedge Fund Vision: ₹6.38 lakhs (directors are settler and sponsor of trust fund)

Regulatory and Compliance Information

  • Security ID: MUNCAPM | Code: 511200
  • Company CIN: L99999GJ1986PLC083614
  • Results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Only one reportable business segment: "Acting as Depository Participant and Share Broker"
  • Auditors: V RS K & Co. LLP conducted limited review as per Regulation 33 of SEBI LODR
  • No defaults on loans or debt securities
  • No impact of audit qualifications