Financial Results Summary

Quarterly Performance (₹ in Lakhs)

  • Quarter Ended September 30, 2026: Revenue from operations ₹34.68, Other income ₹19.46, Total income ₹54.14, Total expenses ₹33.87, Profit before tax ₹22.62, Tax expense ₹5.36, Net profit ₹17.26
  • Quarter Ended June 30, 2026: Revenue from operations ₹18.29, Other income ₹0.27, Total income ₹18.56, Total expenses ₹22.36, Loss before tax ₹(1.89), Net loss ₹(1.89)
  • Quarter Ended September 30, 2025: Revenue from operations ₹36.90, Other income ₹9.71, Total income ₹46.61, Total expenses ₹20.48, Profit before tax ₹29.59, Tax expense ₹4.91, Net profit ₹24.68

Six Months Performance (₹ in Lakhs)

  • September 30, 2026: Revenue from operations ₹52.97, Other income ₹19.73, Total income ₹72.70, Total expenses ₹56.23, Profit before tax ₹20.73, Tax expense ₹5.36, Net profit ₹15.37
  • September 30, 2025: Revenue from operations ₹53.32, Other income ₹30.25, Total income ₹83.57, Total expenses ₹48.20, Profit before tax ₹40.51, Tax expense ₹0.16, Net profit ₹40.35

Annual Comparison (₹ in Lakhs)

  • Year Ended March 31, 2026: Revenue from operations ₹62.33, Other income ₹56.50, Total income ₹118.83, Total expenses ₹131.32, Profit before tax ₹3.24, Tax expense ₹6.44, Net loss ₹(3.20)

Earnings Per Share (Face value ₹10 each)

  • Q2 FY27: Basic EPS ₹0.55, Diluted EPS ₹0.55 (Annualized)
  • Q1 FY27: Basic EPS ₹(0.06), Diluted EPS ₹(0.06) (Annualized)
  • Q2 FY26: Basic EPS ₹0.79, Diluted EPS ₹0.79 (Annualized)
  • H1 FY27: Basic EPS ₹0.49, Diluted EPS ₹0.49 (Annualized)
  • H1 FY26: Basic EPS ₹1.29, Diluted EPS ₹1.29 (Annualized)
  • FY26: Basic EPS ₹(0.10), Diluted EPS ₹(0.10) (Annualized)

Balance Sheet Position (₹ in Lakhs)

As of September 30, 2026 (Unaudited)

  • Total Assets: ₹1,247.78
  • Non-current assets: ₹1,204.45 (including financial assets ₹1,159.05)
  • Current assets: ₹43.33 (including cash and cash equivalents ₹13.89)
  • Total Equity: ₹1,224.28 (equity share capital ₹313.18, other equity ₹911.10)
  • Total Liabilities: ₹23.50 (non-current ₹2.49, current ₹21.01)

As of March 31, 2026 (Audited)

  • Total Assets: ₹1,246.27
  • Non-current assets: ₹45.44
  • Current assets: ₹1,200.83
  • Total Equity: ₹1,208.91 (equity share capital ₹313.18, other equity ₹895.73)
  • Total Liabilities: ₹37.36 (non-current ₹1.72, current ₹35.64)

Cash Flow Statement (₹ in Lakhs)

Six Months Ended September 30, 2026

  • Net cash from operating activities: ₹1,160.34
  • Net cash used in investing activities: ₹(1,139.62)
  • Net cash used in financing activities: ₹(7.50)
  • Net increase in cash: ₹13.22
  • Cash at beginning: ₹0.67
  • Cash at end: ₹13.89

Six Months Ended September 30, 2025

  • Net cash used in operating activities: ₹(3.09)
  • Net cash used in investing activities: ₹(1,120.47)
  • Net cash used in financing activities: ₹(0.25)
  • Net decrease in cash: ₹(1,123.81)
  • Cash at beginning: ₹1,132.99
  • Cash at end: ₹9.18

Key Notes and Disclosures

1. The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS).

2. The results were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on November 05, 2026.

3. Statutory auditors M B D & Co LLP have conducted a review and issued an unmodified review report on these financial results.

4. The entire operations constitute a single operating segment: "construction and development of housing projects" as per Ind AS 108.

5. Fixed deposits of ₹1,159.05 lakh are under lien as security for an overdraft facility availed by Parshwanath Realty Private Limited, a related party (company in which a director is interested).

6. During the quarter, the company received a refund of ₹1,174.05 lakh of advances paid to vendors on cancellation of underlying arrangements.