Key Financial Figures - Standalone (Rs. in Lacs)

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27)

  • Revenue from operations: ₹1,548.27 (Q2 FY27) vs ₹1,219.34 (Q2 FY26) vs ₹1,320.55 (Q1 FY27)
  • Other income: ₹240.40 (Q2 FY27) vs ₹170.86 (Q2 FY26) vs ₹699.11 (Q1 FY27)
  • Total revenue: ₹1,788.67 (Q2 FY27) vs ₹1,390.20 (Q2 FY26) vs ₹2,019.66 (Q1 FY27)
  • Total expenses: ₹1,650.34 (Q2 FY27) vs ₹1,252.68 (Q2 FY26) vs ₹1,233.57 (Q1 FY27)
  • Profit before tax: ₹138.33 (Q2 FY27) vs ₹137.52 (Q2 FY26) vs ₹786.09 (Q1 FY27)
  • Tax expense: ₹33.80 (Q2 FY27) vs ₹35.12 (Q2 FY26) vs ₹143.97 (Q1 FY27)
  • Current tax: ₹34.10 (Q2 FY27) vs ₹35.00 (Q2 FY26) vs ₹148.60 (Q1 FY27)
  • Income tax of earlier year: ₹0.00 (Q2 FY27) vs ₹0.00 (Q2 FY26) vs -₹4.33 (Q1 FY27)
  • Deferred tax: -₹0.30 (Q2 FY27) vs ₹0.12 (Q2 FY26) vs -₹0.30 (Q1 FY27)
  • Net profit: ₹104.53 (Q2 FY27) vs ₹102.40 (Q2 FY26) vs ₹642.12 (Q1 FY27)
  • Earnings per share (basic): ₹0.11 (Q2 FY27) vs ₹0.14 (Q2 FY26) vs ₹0.74 (Q1 FY27)
  • Earnings per share (diluted): ₹0.11 (Q2 FY27) vs ₹0.11 (Q2 FY26) vs ₹0.74 (Q1 FY27)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from operations: ₹2,868.82 (H1 FY27) vs ₹1,894.29 (H1 FY26)
  • Other income: ₹939.51 (H1 FY27) vs ₹289.05 (H1 FY26)
  • Total revenue: ₹3,808.33 (H1 FY27) vs ₹2,183.34 (H1 FY26)
  • Total expenses: ₹2,883.91 (H1 FY27) vs ₹1,872.52 (H1 FY26)
  • Profit before tax: ₹924.42 (H1 FY27) vs ₹310.82 (H1 FY26)
  • Tax expense: ₹177.77 (H1 FY27) vs ₹79.25 (H1 FY26)
  • Net profit: ₹746.65 (H1 FY27) vs ₹231.57 (H1 FY26)
  • Earnings per share (basic): ₹0.85 (H1 FY27) vs ₹0.31 (H1 FY26)
  • Earnings per share (diluted): ₹0.85 (H1 FY27) vs ₹0.24 (H1 FY26)

Key Financial Figures - Consolidated (Rs. in Lacs)

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27)

  • Revenue from operations: ₹1,823.27 (Q2 FY27) vs ₹1,219.35 (Q2 FY26) vs ₹1,320.55 (Q1 FY27)
  • Other income: ₹270.11 (Q2 FY27) vs ₹206.19 (Q2 FY26) vs ₹729.31 (Q1 FY27)
  • Total revenue: ₹2,093.38 (Q2 FY27) vs ₹1,425.54 (Q2 FY26) vs ₹2,049.86 (Q1 FY27)
  • Total expenses: ₹1,941.17 (Q2 FY27) vs ₹1,275.67 (Q2 FY26) vs ₹1,254.01 (Q1 FY27)
  • Profit before tax: ₹152.21 (Q2 FY27) vs ₹149.87 (Q2 FY26) vs ₹795.85 (Q1 FY27)
  • Tax expense: ₹35.93 (Q2 FY27) vs ₹37.51 (Q2 FY26) vs ₹146.60 (Q1 FY27)
  • Net profit (after minority interest): ₹116.30 (Q2 FY27) vs ₹112.07 (Q2 FY26) vs ₹649.31 (Q1 FY27)
  • Earnings per share (basic): ₹0.12 (Q2 FY27) vs ₹0.15 (Q2 FY26) vs ₹0.75 (Q1 FY27)
  • Earnings per share (diluted): ₹0.12 (Q2 FY27) vs ₹0.12 (Q2 FY26) vs ₹0.75 (Q1 FY27)

Half-Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from operations: ₹3,143.82 (H1 FY27) vs ₹2,003.00 (H1 FY26)
  • Other income: ₹999.42 (H1 FY27) vs ₹360.93 (H1 FY26)
  • Total revenue: ₹4,143.24 (H1 FY27) vs ₹2,363.93 (H1 FY26)
  • Total expenses: ₹3,195.18 (H1 FY27) vs ₹2,004.55 (H1 FY26)
  • Profit before tax: ₹948.06 (H1 FY27) vs ₹359.38 (H1 FY26)
  • Tax expense: ₹182.45 (H1 FY27) vs ₹91.05 (H1 FY26)
  • Net profit (after minority interest): ₹765.61 (H1 FY27) vs ₹260.81 (H1 FY26)
  • Earnings per share (basic): ₹0.87 (H1 FY27) vs ₹0.35 (H1 FY26)
  • Earnings per share (diluted): ₹0.87 (H1 FY27) vs ₹0.27 (H1 FY26)

Capital Structure Impact

  • The company converted 7,850,000 warrants of ₹14 each into 7,850,000 equity shares of ₹5 each
  • The balance ₹9 per warrant was credited to securities premium account
  • Equity capital increased from ₹4,082.42 lacs to ₹4,474.92 lacs
  • Securities premium account increased from ₹7,918.07 lacs to ₹8,624.57 lacs
  • Balance 7,550,000 warrants were lapsed and forfeited by the company
  • Amount received on these warrants @ ₹3.50 was credited to capital reserve account
  • Capital reserve increased from ₹98.68 lacs to ₹362.93 lacs

Cash Flow Implications

Standalone Cash Flows (H1 FY27)

  • Net cash from operating activities: -₹2,281.98 lacs
  • Net cash from investing activities: ₹870.97 lacs
  • Net cash from financing activities: ₹824.22 lacs
  • Net decrease in cash and cash equivalents: -₹586.79 lacs

Consolidated Cash Flows (H1 FY27)

  • Net cash from operating activities: -₹2,312.68 lacs
  • Net cash from investing activities: ₹868.96 lacs
  • Net cash from financing activities: ₹835.43 lacs
  • Net decrease in cash and cash equivalents: -₹608.29 lacs

Regulatory Compliance Statement

Pursuant to SEBI Circular No. CIR/CFD/CMD1/162/2019 dated December 24, 2019, the company confirmed:

  • No deviation or variation in use of proceeds from preferential allotment of equity shares
  • Funds raised: ₹8,24,25,000 through allotment of 78,50,000 equity shares on May 02, 2026
  • Funds utilized: ₹3,00,00,000 for working capital requirements, capital expenditure, business opportunities, and general corporate purposes
  • Both Audit Committee and auditors had no comments on fund utilization