Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended September 30, 2026 (Q2 FY27, H1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI LODR Regulations 30 and 33

Date of Board Meeting / Approval: November 12, 2026

Audit Opinion: The unaudited results were reviewed, not audited. The Limited Review Report states: "nothing has come to our attention that causes us to believe that the accompanying Statement... contains any material misstatement." This constitutes a clean review opinion.

Auditor’s Comment: No qualifications or modifications affecting earnings quality, internal controls, or going concern were noted in the review report.

Key Financial Highlights [₹ In Lakhs]

Standalone Results:

Revenue from Operations (Q2 FY27): ₹4,648.69

  • YoY (Q2 FY26: ₹2,126.08): Increase of 118.7%
  • QoQ (Q1 FY27: ₹3,082.56): Increase of 50.8%

Breakdown of Revenue:

  • Interest Income: ₹559.17 (Q2 FY27), ₹589.51 (Q1 FY27), ₹569.68 (Q2 FY26)
  • Dividend Income: ₹3,260.33 (Q2 FY27), ₹2,142.00 (Q1 FY27), ₹1,294.15 (Q2 FY26)
  • Net gain on fair value changes: ₹829.19 (Q2 FY27), ₹351.05 (Q1 FY27), ₹262.25 (Q2 FY26)

Total Income (1+2) (Q2 FY27): ₹4,648.69

Expenses (Q2 FY27): ₹440.98

  • Employee benefits expenses: ₹20.69
  • Depreciation and amortisation expense: ₹0.08
  • Net loss on fair value changes: ₹418.39 [One-time, Note 3]
  • Other expenses: ₹10.01

Profit before tax (Q2 FY27): ₹4,207.71

  • YoY (Q2 FY26: ₹1,800.68): Increase of 133.7%
  • QoQ (Q1 FY27: ₹3,032.22): Increase of 38.8%

Tax expenses (Q2 FY27): ₹1,155.79

  • Current tax: ₹1,057.98
  • Deferred tax: ₹97.81

Net Profit for the period (Q2 FY27): ₹3,051.92

  • YoY (Q2 FY26: ₹1,428.51): Increase of 113.6%
  • QoQ (Q1 FY27: ₹2,389.62): Increase of 27.7%

Earnings per Share (Not annualised) (Q2 FY27):

  • Basic: ₹59.42
  • Diluted: ₹59.42

Other Equity (as of Sept 30, 2026): ₹16,50,258.52 (Unaudited)

  • (As of March 31, 2026: ₹14,76,475.93 Audited)

Cash and Cash Equivalents (as of Sept 30, 2026): ₹809.08 (Unaudited)

  • (As of March 31, 2026: ₹337.09 Audited)

Debt: Not disclosed as a separate line item. Financial liabilities are minimal at ₹10.02 lakhs.

Consolidated Results:

Revenue from Operations (Q2 FY27): ₹5,008.14

  • YoY (Q2 FY26: ₹2,473.23): Increase of 102.5%
  • QoQ (Q1 FY27: ₹3,437.77): Increase of 45.7%

Breakdown of Revenue:

  • Interest Income: ₹917.29
  • Dividend Income: ₹3,260.33
  • Net gain on fair value changes: ₹830.52
  • Sale of goods: ₹0.00 (was ₹363.05 in H1 FY25)

Total Income (1+2) (Q2 FY27): ₹5,008.14

Profit before tax (Q2 FY27): ₹4,587.93

  • YoY (Q2 FY26: ₹2,279.59): Increase of 101.3%
  • QoQ (Q1 FY27: ₹3,384.71): Increase of 35.5%

Net Profit for the period (Q2 FY27): ₹3,342.63

  • Attributable to owners of the Company: ₹3,348.15
  • Attributable to non-controlling interests: (₹5.52)

Earnings per Share (Not annualised) (Q2 FY27):

  • Basic: ₹65.08
  • Diluted: ₹65.08

Other Equity (as of Sept 30, 2026): ₹16,94,499.93 (Unaudited)

  • (As of March 31, 2026: ₹15,16,790.97 Audited)

Cash and Cash Equivalents (as of Sept 30, 2026): ₹848.22 (Unaudited)

  • (As of March 31, 2026: ₹486.24 Audited)

Segment-wise Performance [₹ In Lakhs]:

The Group operates in two reportable segments: Investment & Finance, and Trading of goods.

  • Investment & Finance Segment Revenue (Q2 FY27): ₹5,008.14
  • Investment & Finance Segment Profit before tax (Q2 FY27): ₹4,587.93
  • Trading of goods Segment Revenue (H1 FY25): ₹363.05 (No revenue in current periods)
  • Trading of goods Segment Profit before tax (H1 FY25): ₹1.84 (Minimal activity in current periods)

The Investment & Finance segment is the primary driver of the Group's revenue and profitability.

Corporate Actions:

Dividend: Not declared in this announcement.

Other Corporate Actions: None declared in this announcement.