Nyssa Corporation Limited submitted its standalone unaudited financial results for the second quarter ended September 30, 2026 (Q2 FY27) to BSE Limited in compliance with Regulation 33(3) of SEBI LODR Regulations, 2015. The submission includes provisional financial results, cash flow statement, statement of assets & liabilities, and limited review report by statutory auditors.

Financial Performance Highlights

Quarterly Performance (Q2 FY27):

  • Revenue from operations: ₹60.00 lakh (compared to nil in Q1 FY26 and nil in Q2 FY25)
  • Other income: ₹7.49 lakh (compared to ₹3.37 lakh in Q1 FY26 and ₹8.77 lakh in Q2 FY25)
  • Total income: ₹67.49 lakh (compared to ₹3.37 lakh in Q1 FY26 and ₹8.77 lakh in Q2 FY25)
  • Total expenses: ₹12.91 lakh (compared to ₹59.84 lakh in Q1 FY26 and ₹8.16 lakh in Q2 FY25)
  • Profit before tax: ₹54.58 lakh (compared to loss of ₹56.47 lakh in Q1 FY26 and profit of ₹0.61 lakh in Q2 FY25)
  • Net profit: ₹54.58 lakh (compared to net loss of ₹56.47 lakh in Q1 FY26 and net profit of ₹0.61 lakh in Q2 FY25)
  • Basic and diluted EPS: ₹0.18 (compared to negative ₹0.19 in Q1 FY26 and negative ₹0.01 in Q2 FY25)

Half-Yearly Performance (H1 FY27):

  • Revenue from operations: ₹60.00 lakh (compared to ₹52.50 lakh in H1 FY26)
  • Other income: ₹10.86 lakh (compared to ₹18.98 lakh in H1 FY26)
  • Total income: ₹70.86 lakh (compared to ₹71.48 lakh in H1 FY26)
  • Total expenses: ₹72.75 lakh (compared to ₹18.55 lakh in H1 FY26)
  • Loss before tax: ₹1.89 lakh (compared to profit of ₹52.93 lakh in H1 FY26)
  • Net loss: ₹1.89 lakh (compared to net profit of ₹28.93 lakh in H1 FY26)
  • Basic and diluted EPS: negative ₹0.01 (compared to ₹0.23 in H1 FY26)

Expense Breakdown (Q2 FY27)

  • Cost of material consumed: ₹0.22 lakh
  • Employees benefit expenses: ₹8.45 lakh
  • Finance costs: ₹0.05 lakh
  • Other expenses: ₹4.19 lakh
  • Sundry debit balance written off: Nil (compared to ₹42.83 lakh in Q1 FY26)

Segment Performance (Q2 FY27)

Realty Segment:

  • Revenue: ₹60.00 lakh
  • Segment profit before tax: ₹56.87 lakh

Finance & Investments Segment:

  • Revenue: ₹7.49 lakh
  • Segment loss before tax: ₹2.29 lakh

Capital Structure

  • Paid-up equity share capital: ₹300.00 lakh (face value ₹1 each)
  • Other equity: ₹1,545.97 lakh as of September 30, 2026

Assets and Liabilities Position (as of September 30, 2026)

Total Assets: ₹2,025.11 lakh

  • Non-current financial assets: ₹1,809.66 lakh (including investments ₹63.82 lakh, loans ₹442.44 lakh, other financial assets ₹1,303.40 lakh)
  • Current assets: ₹215.45 lakh (including inventories ₹0.45 lakh, trade receivables ₹172.84 lakh, cash & cash equivalents ₹4.25 lakh)

Total Equity and Liabilities: ₹2,025.11 lakh

  • Equity: ₹1,845.97 lakh
  • Non-current liabilities: ₹137.05 lakh
  • Current liabilities: ₹42.09 lakh

Cash Flow (H1 FY27)

  • Cash used in operating activities: ₹42.49 lakh
  • Cash used in investing activities: ₹0.02 lakh
  • Cash from financing activities: ₹28.05 lakh
  • Net decrease in cash: ₹14.46 lakh
  • Cash and cash equivalents at end: ₹4.25 lakh (from ₹18.71 lakh at beginning)

Governance and Compliance

  • The results were reviewed and recommended by the Audit Committee
  • Approved by the Board of Directors in their meeting held on November 14, 2026
  • The meeting commenced at 10:00 hours and concluded at 10:40 hours
  • Statutory auditors Bihari Shah & Co. conducted a limited review of the financial results
  • The results were prepared in accordance with Indian Accounting Standards (Ind-AS) 34

Notes and Qualifications

  • Balance in trade payable, loans and advances, and other financial liabilities are subject to confirmation/reconciliation
  • Previous period figures have been regrouped/rearranged where necessary
  • The management does not expect material adjustments affecting financial statements from reconciliations