Financial Results Summary

Quarterly Performance (₹ in Lakhs)

  • Revenue from operations: ₹23.83 (Q2 FY26) vs ₹16.01 (Q1 FY26) vs ₹5.33 (Q2 FY25)
  • Interest income: ₹23.83 (Q2 FY26) vs ₹16.01 (Q1 FY26) vs ₹5.33 (Q2 FY25)
  • Total expenses: ₹24.09 (Q2 FY26) vs ₹28.41 (Q1 FY26) vs ₹15.61 (Q2 FY25)
  • Employee benefits expense: ₹6.10 (Q2 FY26) vs ₹6.11 (Q1 FY26)
  • Finance costs: ₹5.07 (Q2 FY26) vs ₹2.26 (Q1 FY26)
  • Depreciation: ₹4.62 (Q2 FY26) vs ₹4.56 (Q1 FY26)
  • Other expenses: ₹8.30 (Q2 FY26) vs ₹2.33 (Q1 FY26)
  • Net loss: ₹0.26 (Q2 FY26) vs ₹12.35 (Q1 FY26) vs ₹10.06 (Q2 FY25)
  • Basic EPS: -₹0.00 (Q2 FY26) vs -₹0.24 (Q1 FY26) vs -₹0.19 (Q2 FY25)

Half-Yearly Performance (₹ in Lakhs)

  • Revenue from operations: ₹39.84 (H1 FY26) vs ₹14.61 (H1 FY25)
  • Interest income: ₹39.84 (H1 FY26) vs ₹14.61 (H1 FY25)
  • Total expenses: ₹52.50 (H1 FY26) vs ₹28.47 (H1 FY25)
  • Employee benefits expense: ₹12.21 (H1 FY26) vs ₹10.65 (H1 FY25)
  • Finance costs: ₹7.33 (H1 FY26) vs ₹4.87 (H1 FY25)
  • Depreciation: ₹9.18 (H1 FY26) vs ₹9.18 (H1 FY25)
  • Other expenses: ₹23.78 (H1 FY26) vs ₹3.77 (H1 FY25)
  • Net loss: ₹11.41 (H1 FY26) vs ₹13.64 (H1 FY25)
  • Basic EPS: -₹0.22 (H1 FY26) vs -₹0.26 (H1 FY25)

Balance Sheet Position (as of 30.09.2026)

Assets (₹ in Lakhs)

  • Total assets: ₹948.19 vs ₹682.91 (31.03.2026)
  • Financial assets: ₹762.31 vs ₹491.82 (31.03.2026)
  • Cash and cash equivalents: ₹36.17 vs ₹98.30 (31.03.2026)
  • Loans: ₹724.74 vs ₹384.30 (31.03.2026)
  • Investments: ₹1.29 vs ₹1.29 (31.03.2026)
  • Non-financial assets: ₹185.88 vs ₹191.09 (31.03.2026)
  • Property, Plant and Equipment: ₹172.38 vs ₹181.56 (31.03.2026)
  • Investment property: ₹5.68 vs ₹5.68 (31.03.2026)

Liabilities and Equity (₹ in Lakhs)

  • Total equity: ₹503.88 vs ₹515.29 (31.03.2026)
  • Equity share capital: ₹525.00 (unchanged)
  • Other equity: -₹21.12 vs -₹9.71 (31.03.2026)
  • Total liabilities: ₹444.31 vs ₹167.62 (31.03.2026)
  • Financial liabilities: ₹425.97 vs ₹148.03 (31.03.2026)
  • Borrowings: ₹420.01 vs ₹122.04 (31.03.2026)
  • Other financial liabilities: ₹5.96 vs ₹24.88 (31.03.2026)
  • Non-financial liabilities: ₹18.34 vs ₹19.59 (31.03.2026)
  • Provisions: ₹15.27 (unchanged)
  • Deferred tax liabilities: ₹3.07 vs ₹4.32 (31.03.2026)

Cash Flow Statement (H1 FY26)

  • Net cash used in operating activities: ₹0.73
  • Net cash used in investing activities: ₹340.44 (primarily due to cash advances and loans made to other parties: ₹340.44)
  • Net cash from financing activities: ₹279.04 (primarily from borrowings)
  • Net decrease in cash and cash equivalents: ₹62.13
  • Cash and cash equivalents at beginning: ₹98.30
  • Cash and cash equivalents at end: ₹36.17

Regulatory and Governance Information

  • Board meeting held on 13.11.2026 from 4:00 PM to 4:40 PM
  • Results reviewed by Audit Committee and approved by Board of Directors
  • Limited review conducted by statutory auditors M/s. Rajiv Rajinder & Co., Chartered Accountants
  • Auditors issued unmodified review report dated 13.11.2026
  • Compliance with Ind AS 34, RBI guidelines, and SEBI LODR Regulations
  • Company engaged primarily in financing business in India with no separate reportable segments

Notes to Financial Results

  • Figures are in ₹ lakhs unless otherwise stated
  • Previous period figures have been regrouped/reclassified for comparability
  • Interest income recognition follows Ind AS 109 requirements
  • Provision for ECL, RBI and other provisions will be considered at year-end
  • No exceptional or extraordinary items during the period
  • No discontinuing operations
  • No other comprehensive income
  • Paid-up equity share capital: ₹525.00 lakhs (face value ₹10 each)