Key Financial Figures (Standalone, Unaudited, in ₹ Lakh)

Revenue Performance

  • Interest Income: ₹166.06 lakh (Q4FY26: ₹28.04 lakh; Q1FY26: ₹181.21 lakh; FY26: ₹613.17 lakh)
  • Dividend Income: ₹0.56 lakh (Q4FY26: ₹0.36 lakh; Q1FY26: ₹0.42 lakh; FY26: ₹3.28 lakh)
  • Total Revenue from Operations: ₹166.62 lakh (Q4FY26: ₹28.40 lakh; Q1FY26: ₹181.63 lakh; FY26: ₹616.45 lakh)

Other Income

  • F&O Trading Profit/(Loss): ₹52.65 lakh profit (Q4FY26: ₹54.63 lakh loss; Q1FY26: ₹77.92 lakh profit; FY26: ₹3.08 lakh loss)
  • Gain/(Loss) from Investments: ₹2.80 lakh gain (Q4FY26: ₹0; Q1FY26: ₹0; FY26: ₹1.19 lakh gain)
  • Total Income: ₹222.07 lakh (Q4FY26: ₹26.23 lakh loss; Q1FY26: ₹259.54 lakh; FY26: ₹614.56 lakh)

Expenses

  • Employee Benefits Expenses: ₹16.95 lakh (Q4FY26: ₹32.21 lakh; Q1FY26: ₹14.69 lakh; FY26: ₹83.10 lakh)
  • Depreciation & Amortization: ₹0.60 lakh (Q4FY26: ₹0.96 lakh; Q1FY26: ₹0.84 lakh; FY26: ₹3.60 lakh)
  • Expected Credit Loss Provision: ₹37.29 lakh (Q4FY26: ₹398.74 lakh; Q1FY26: ₹0; FY26: ₹398.74 lakh)
  • Bad Debts Written Off: ₹0 (Q4FY26: ₹134.59 lakh; Q1FY26: ₹0; FY26: ₹235.71 lakh)
  • Other Expenses: ₹22.44 lakh (Q4FY26: ₹24.36 lakh; Q1FY26: ₹17.29 lakh; FY26: ₹95.29 lakh)
  • Changes in Inventories: ₹3.84 lakh credit (Q4FY26: ₹0; Q1FY26: ₹0.45 lakh credit; FY26: ₹0)
  • Total Expenses: ₹73.44 lakh (Q4FY26: ₹660.28 lakh; Q1FY26: ₹32.46 lakh; FY26: ₹895.94 lakh)

Profitability Metrics

  • Profit Before Tax: ₹148.63 lakh (Q4FY26: ₹686.51 lakh loss; Q1FY26: ₹227.09 lakh; FY26: ₹281.38 lakh loss)
  • Tax Expense: ₹35.72 lakh (Q4FY26: ₹127.19 lakh credit; Q1FY26: ₹57.04 lakh; FY26: ₹21.46 lakh credit)
  • Current Tax: ₹45.13 lakh (Q4FY26: ₹74.89 lakh credit; Q1FY26: ₹57.09 lakh; FY26: ₹29.55 lakh)
  • Deferred Tax: ₹9.41 lakh credit (Q4FY26: ₹103.75 lakh credit; Q1FY26: ₹0.05 lakh credit; FY26: ₹103.84 lakh credit)
  • Taxes of Earlier Years: ₹0 (Q4FY26: ₹51.45 lakh; Q1FY26: ₹0; FY26: ₹52.83 lakh)
  • Net Profit for Period: ₹112.91 lakh (Q4FY26: ₹559.32 lakh loss; Q1FY26: ₹170.05 lakh; FY26: ₹259.92 lakh loss)

Comprehensive Income

  • Other Comprehensive Income: ₹23.53 lakh (Q4FY26: ₹38.42 lakh loss; Q1FY26: ₹31.56 lakh; FY26: ₹8.97 lakh loss)
  • Fair value changes on FVTOCI instruments: ₹31.44 lakh (Q4FY26: ₹51.34 lakh loss; Q1FY26: ₹42.18 lakh; FY26: ₹11.98 lakh loss)
  • Income Tax on above: ₹7.91 lakh credit (Q4FY26: ₹12.92 lakh; Q1FY26: ₹10.62 lakh credit; FY26: ₹3.01 lakh)
  • Total Comprehensive Income: ₹136.44 lakh (Q4FY26: ₹597.74 lakh loss; Q1FY26: ₹201.61 lakh; FY26: ₹268.89 lakh loss)

Capital Structure

  • Paid-up Equity Share Capital: ₹10,703.28 lakh (unchanged across all periods)
  • Face Value per Equity Share: ₹1.00
  • Other Equity: ₹261.86 lakh (as of March 31, 2026)

Per Share Data

  • Basic EPS from Continuing Operations: ₹0.01 (Q4FY26: ₹0.05 loss; Q1FY26: ₹0.02; FY26: ₹0.02 loss)
  • Diluted EPS from Continuing Operations: ₹0.01 (Q4FY26: ₹0.05 loss; Q1FY26: ₹0.02; FY26: ₹0.02 loss)

Regulatory and Accounting Context

The results were prepared in accordance with Indian Accounting Standards (Ind AS) 34 - Interim Financial Reporting, prescribed under Section 133 of the Companies Act, 2013. The format complies with SEBI Circular No. CIR/CFD/CMD/15/2015 dated November 30, 2015, as modified by subsequent circulars including July 5, 2016, and follows the NBFC (Division III) format prescribed by MCA Notification dated October 11, 2018.

The company operates in a single business segment of "Finance & Investments" as per Ind AS 108, making segmental reporting not applicable.

Auditor's Limited Review Report

Maheshwari & Co. Chartered Accountants (Firm Registration No. 105834W) conducted a limited review of the financial results pursuant to Regulation 33 of SEBI LODR Regulations, 2015. The review was performed in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.

Emphasis of Matter

The auditors highlighted that interest income has not been recognized on certain outstanding loans and advances granted to various parties, as the interest income could not be crystallized with the respective parties. Management explained that these loans were granted for business requirements and, considering ongoing financial and commercial stress with certain parties, the amount of interest receivable could not be determined with reasonable certainty. Management represented that they expect to recover the principal amount in due course.

The company has recognized an Expected Credit Loss (ECL) provision in accordance with its accounting policy, considering the underlying financial assets to be credit-impaired. The auditors relied on management representations and explanations regarding the nature, recoverability, and ECL adequacy due to insufficient supporting details and confirmations from the respective parties.

The audit opinion was not modified based on this matter.

Signatories and Authentication

The document was digitally signed by Goutam Bose (DIN: 02504803), Managing Director, on August 11, 2026, at 13:01:16 IST. The limited review report was signed by CA Pawan Gattani (Membership No. 144734), Partner of Maheshwari & Co. Chartered Accountants, on August 11, 2026, with UDIN: 26144734BRXAPV4397.