The financial results were accompanied by a Limited Review Report issued by Walker Chandiok & Co LLP, Chartered Accountants, the statutory auditors of the Company.

Financial Performance Highlights (₹ in Lakhs)

Quarter Ended September 30, 2026:

  • Revenue from operations: Nil (compared to ₹1,725.18 lakh in Q2 FY26)
  • Other income: ₹458.78 lakh
  • Total Income: ₹458.78 lakh
  • Total Expenses: ₹12.88 lakh
  • Profit before tax: ₹445.90 lakh
  • Tax Expense: ₹112.22 lakh (₹112.18 lakh current tax + ₹0.04 lakh deferred tax)
  • Profit for the period: ₹333.68 lakh
  • Earnings Per Share (Basic and Diluted): ₹1.67

Half Year Ended September 30, 2026:

  • Revenue from operations: Negative ₹101.57 lakh
  • Other income: ₹907.02 lakh
  • Total Income: ₹805.45 lakh
  • Total Expenses: ₹20.07 lakh
  • Profit before tax: ₹785.38 lakh
  • Tax Expense: ₹197.66 lakh (₹197.58 lakh current tax + ₹0.08 lakh deferred tax)
  • Profit for the period: ₹587.72 lakh
  • Earnings Per Share (Basic and Diluted): ₹2.94

Balance Sheet Position (as of September 30, 2026)

  • Paid-up equity share capital: ₹2,000.00 lakh
  • Other Equity: ₹26,787.26 lakh
  • Total Assets: ₹29,070.26 lakh
  • Non-current assets: ₹570.77 lakh
  • Current assets: ₹28,499.49 lakh (including loans of ₹27,469.72 lakh and cash & cash equivalents of ₹6.88 lakh)
  • Current liabilities: ₹283.00 lakh

Cash Flow Statement (Six months ended September 30, 2026)

  • Net cash from operating activities: ₹551.08 lakh
  • Net cash used in investing activities: ₹(1,715.70) lakh
  • Net cash from financing activities: Nil
  • Net decrease in cash and cash equivalents: ₹(1,164.62) lakh
  • Cash and cash equivalents at period end: ₹6.88 lakh

Additional Information

  • The Company operates in a single reportable segment: Real Estate Development
  • All operations are within India
  • A Scheme of Merger of the Company with Lodha Developers Limited (its Holding Company) was filed with the Hon'ble NCLT, Mumbai Bench on June 11, 2026
  • The Scheme was approved by the requisite majority of equity shareholders on October 9, 2026
  • The Scheme is awaiting final sanction by the Hon'ble NCLT Mumbai Bench and has not yet become effective

The above information has been uploaded on the Company's website at www.nsil.net.in.