Financial Results Overview

Quarter Ended September 30, 2026 (Unaudited):

  • Total Revenue from Operations: ₹5.24 lakh
  • Interest Income: ₹4.44 lakh
  • Profit on Sale of Investments: ₹0.49 lakh
  • Dividend Income: ₹0.02 lakh
  • Other Income: ₹0.30 lakh
  • Total Expenses: ₹0.59 lakh
  • Employee benefits expense: ₹0.22 lakh
  • Net Loss on fair value changes: ₹0.10 lakh
  • Other expenses: ₹0.26 lakh
  • Profit Before Tax: ₹4.65 lakh
  • Total Tax Expenses: ₹1.49 lakh (Current Tax: ₹1.49 lakh)
  • Profit for the Period: ₹3.16 lakh
  • Other Comprehensive Income: ₹0.01 lakh
  • Total Comprehensive Income: ₹3.17 lakh
  • Basic Earnings Per Share (not annualized): ₹0.04

Half Year Ended September 30, 2026 (Unaudited):

  • Total Revenue from Operations: ₹11.62 lakh
  • Profit Before Tax: ₹10.38 lakh
  • Total Tax Expenses: ₹2.90 lakh
  • Profit for the Period: ₹7.48 lakh
  • Total Comprehensive Income: ₹9.13 lakh
  • Basic Earnings Per Share (not annualized): ₹0.10

Comparative Performance

Quarterly Comparison (Q2 FY27 vs Q2 FY26):

  • Total Revenue: ₹5.24 lakh (Q2 FY27) vs ₹5.06 lakh (Q2 FY26)
  • Net Profit: ₹3.16 lakh (Q2 FY27) vs ₹1.95 lakh (Q2 FY26)
  • EPS: ₹0.04 (Q2 FY27) vs ₹0.03 (Q2 FY26)

Sequential Comparison (Q2 FY27 vs Q1 FY27):

  • Total Revenue: ₹5.24 lakh (Q2 FY27) vs ₹6.38 lakh (Q1 FY27)
  • Net Profit: ₹3.16 lakh (Q2 FY27) vs ₹4.32 lakh (Q1 FY27)
  • EPS: ₹0.04 (Q2 FY27) vs ₹0.06 (Q1 FY27)

Balance Sheet Position (as of September 30, 2026)

  • Total Assets: ₹201.63 lakh
  • Financial Assets: ₹197.25 lakh
  • Loans: ₹173.98 lakh
  • Investments: ₹21.89 lakh
  • Cash and Cash Equivalents: ₹0.04 lakh
  • Bank Balance: ₹1.32 lakh
  • Non-financial Assets: ₹4.38 lakh
  • Total Liabilities: ₹6.79 lakh
  • Equity: ₹194.83 lakh
  • Equity Share Capital: ₹71.21 lakh
  • Other Equity: ₹123.62 lakh

Key Financial Ratios (Half Year Ended September 30, 2026)

  • Debt-Equity Ratio: 0.00
  • Net Worth: ₹194.83 lakh
  • Net Profit After Tax: ₹7.48 lakh
  • Earnings Per Share (not annualized): ₹0.10
  • Total Debts to Total Assets Ratio: 0.00
  • Net Profit Margin: 64.35%

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Net Cash Flow from Operating Activities: -₹2.04 lakh
  • Net Cash Flow from Investing Activities: ₹0.43 lakh
  • Net Cash Flow from Financing Activities: ₹0.00
  • Net Decrease in Cash and Cash Equivalents: -₹1.60 lakh
  • Cash and Cash Equivalents at Period End: ₹1.37 lakh

Additional Information

The Company is a Non-Banking Financial Company with activities limited to loan and investment activities. The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS). The figures for the quarter ended September 30, 2026 represent balancing figures between the unaudited year-to-date figures up to September 30, 2026 and the unaudited figures for the quarter ended June 30, 2026.

The results have been reviewed by the Audit Committee and approved by the Board of Directors. The statutory auditors, Sunil K. Gupta & Associates (FRN: 54N), have carried out a limited review of these results and issued an unmodified review report dated November 11, 2026.