Summary of Key Information:

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

Nature of Filing / Announcement: Outcome of Board Meeting - Financial Results

Audit Opinion:

Limited Review Report issued by Gupta Vigg & Co., Chartered Accountants. No qualifications or modifications noted.

Key Financial Highlights [Rs. in Lakhs]:

Standalone Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹1,354.93 lakh (Q2 FY25: ₹1,250.00 lakh)
  • Total Income: ₹1,544.82 lakh (Q2 FY25: ₹1,799.11 lakh)
  • Net Profit: ₹1,273.11 lakh (Q2 FY25: ₹1,142.64 lakh)
  • EPS: ₹7.60 (Q2 FY25: ₹6.82)

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹2,294.28 lakh (H1 FY25: ₹1,816.59 lakh)
  • Total Income: ₹3,389.77 lakh (H1 FY25: ₹3,279.76 lakh)
  • Net Profit: ₹2,655.08 lakh (H1 FY25: ₹1,988.23 lakh)
  • EPS: ₹15.85 (H1 FY25: ₹11.87)

Breakdown of Revenue from Operations (Q2 FY26):

  • Interest Income: ₹398.12 lakh
  • Dividend Income: ₹845.62 lakh
  • Rental Income: ₹158.91 lakh
  • Net gain on fair value changes: (₹47.72) lakh

Balance Sheet Position (Standalone as at September 30, 2026):

  • Cash and Cash Equivalents: ₹76.33 lakh (March 31, 2026: ₹17.01 lakh)
  • Investments: ₹88,232.70 lakh
  • Total Assets: ₹99,650.59 lakh
  • Other Equity: ₹96,025.23 lakh
  • Debt (Borrowings): ₹797.74 lakh

Consolidated Results:

Quarter Ended September 30, 2026:

  • Revenue from Operations: ₹1,003.85 lakh
  • Total Income: ₹1,193.74 lakh
  • Net Profit: ₹2,722.21 lakh
  • EPS: ₹16.26

Half Year Ended September 30, 2026:

  • Revenue from Operations: ₹1,943.20 lakh
  • Total Income: ₹3,038.69 lakh
  • Net Profit: ₹9,466.08 lakh
  • EPS: ₹56.53

Consolidated Entities:

  • Nahar Spinning Mills Ltd (Associate)
  • Nahar Poly Films Ltd (Associate)

Segment-wise Performance:

The company operates in two segments:

Investment/Financial Activity (Q2 FY26):

  • Revenue: ₹1,385.91 lakh (Standalone)
  • Segment Result: ₹1,294.35 lakh (Standalone)
  • Assets: ₹91,976.79 lakh (Standalone)

Real Estate Activity (Q2 FY26):

  • Revenue: ₹158.91 lakh (Standalone)
  • Segment Result: ₹96.93 lakh (Standalone)
  • Assets: ₹7,673.80 lakh (Standalone)

Corporate Actions:

No dividend declarations, share splits, bonus issues, or buybacks announced in this results release.

Other Significant Information:

  • Finance costs: ₹17.90 lakh (Q2 FY26)
  • Employee benefits expenses: ₹199.30 lakh (Q2 FY26)
  • Current tax expense: ₹114.95 lakh (Q2 FY26)
  • Deferred tax credit: (₹185.19) lakh (Q2 FY26)
  • The company has two associate companies: Nahar Poly Films Ltd and Nahar Spinning Mills Ltd