Key Financial Figures - Standalone Results
Quarterly Performance (Q2 FY27)
- Revenue from Operations: ₹125.65 crore
- Other Income: ₹0.22 crore
- Total Revenue: ₹125.87 crore
- Total Expenses: ₹121.97 crore
- Profit Before Tax: ₹3.90 crore
- Tax Expense: ₹0.44 crore (Current Tax: ₹0.04 crore, Deferred Tax: ₹0.10 crore)
- Profit After Tax: ₹3.75 crore
- Basic EPS: ₹1.89 (not annualized)
- Diluted EPS: ₹1.89 (not annualized)
Half-Yearly Performance (H1 FY27)
- Revenue from Operations: ₹236.18 crore
- Other Income: ₹1.03 crore
- Total Revenue: ₹237.20 crore
- Total Expenses: ₹226.19 crore
- Profit Before Tax: ₹11.01 crore
- Tax Expense: ₹0.32 crore (Current Tax: ₹0.23 crore, Deferred Tax: ₹0.09 crore)
- Profit After Tax: ₹10.69 crore
- Basic EPS: ₹5.40 (not annualized)
- Diluted EPS: ₹5.40 (not annualized)
Key Financial Figures - Consolidated Results
Quarterly Performance (Q2 FY27)
- Revenue from Operations: ₹133.33 crore
- Other Income: ₹0.29 crore
- Total Revenue: ₹133.62 crore
- Total Expenses: ₹129.18 crore
- Profit Before Tax: ₹4.44 crore
- Tax Expense: ₹0.45 crore (Current Tax: ₹0.34 crore, Deferred Tax: ₹0.10 crore)
- Profit After Tax: ₹3.99 crore
- Basic EPS: ₹2.01 (not annualized)
- Diluted EPS: ₹2.01 (not annualized)
Half-Yearly Performance (H1 FY27)
- Revenue from Operations: ₹247.81 crore
- Other Income: ₹1.24 crore
- Total Revenue: ₹249.06 crore
- Total Expenses: ₹238.02 crore
- Profit Before Tax: ₹11.04 crore
- Tax Expense: ₹0.65 crore (Current Tax: ₹0.60 crore, Deferred Tax: ₹0.05 crore)
- Profit After Tax: ₹10.39 crore
- Basic EPS: ₹5.25 (not annualized)
- Diluted EPS: ₹5.25 (not annualized)
Balance Sheet Position (Standalone as of September 30, 2026)
- Share Capital: ₹19.80 crore
- Reserves and Surplus: ₹173.51 crore
- Total Equity: ₹193.31 crore
- Long-term Borrowings: ₹0.13 crore
- Short-term Borrowings: ₹69.68 crore
- Total Liabilities: ₹303.08 crore
- Property, Plant & Equipment: ₹9.12 crore
- Investments: ₹14.08 crore
- Trade Receivables: ₹145.46 crore
- Cash and Cash Equivalents: ₹27.58 crore
- Total Assets: ₹303.08 crore
IPO Proceeds Utilization
The company completed its Initial Public Offer of 46,62,000 equity shares of face value ₹10 each at an issue price of ₹111 per share (including premium of ₹101 per share), aggregating to ₹51.75 crore. The shares were listed on BSE SME Platform on September 2, 2025.
Utilization Status as of September 30, 2026:
- Working Capital Requirement: ₹22.38 crore utilized out of ₹36.00 crore allocated
- General Corporate Purposes: ₹0.00 utilized out of ₹9.56 crore allocated
- Offer Related Expenses: ₹7.01 crore utilized against ₹6.19 crore estimated (excess due to selling shareholder's share)
- Total Utilized: ₹29.39 crore
- Unutilized Balance: ₹22.36 crore (temporarily parked in fixed deposits and current accounts)
Subsidiary Information
The consolidated results include the following subsidiaries:
1. NIS Facility Management Services Private Limited (100% ownership)
2. NIS Ace Management Private Limited (99.86% ownership)
3. Keertika Academy Private Limited (99.86% ownership)
4. Keertika Education & Associates LLP (99.97% ownership)
5. Achilles Resolute Private Limited (51.00% ownership)
Additional Information
- The company does not have more than one reportable segment as per AS-17
- EPS calculations comply with Accounting Standard (AS) 20
- Previous period figures have been regrouped/reclassified for comparability