Key Financial Figures - Quarter Ended 30th September, 2026 (₹ lakh)

  • Total Revenue from Operations: ₹122.58 lakh
  • Dividend Income: ₹3.94 lakh
  • Net gain on fair value changes: ₹71.65 lakh
  • Net gain on derecognition of financial instruments: ₹47.00 lakh
  • Total Expenses: ₹31.30 lakh
  • Employee benefits expense: ₹8.53 lakh
  • Finance costs: ₹1.20 lakh
  • Depreciation & amortisation expense: ₹2.82 lakh
  • Net loss on derecognition of financial instruments: ₹10.94 lakh
  • Other expenses: ₹7.81 lakh
  • Profit Before Tax: ₹91.28 lakh
  • Tax Expense: ₹9.29 lakh (Deferred tax)
  • Net Profit for the Quarter: ₹82.00 lakh
  • Earnings Per Share (Basic & Diluted): ₹1.26

Comparative Performance

Quarter Comparison (₹ lakh):

  • Q2 FY2026 Net Profit: ₹82.00 lakh vs Q2 FY2025 Net Loss: ₹(55.99) lakh
  • Q2 FY2026 Revenue: ₹122.58 lakh vs Q2 FY2025 Revenue: ₹43.95 lakh

Half-Year Cumulative (April-September 2026) (₹ lakh):

  • Total Income: ₹802.70 lakh
  • Profit Before Tax: ₹727.23 lakh
  • Net Profit: ₹632.65 lakh
  • Basic EPS: ₹9.73

Balance Sheet Position as at 30th September, 2026 (₹ lakh)

  • Total Assets: ₹2628.64 lakh (vs ₹1911.94 lakh as at 31st March, 2026)
  • Financial Assets: ₹2582.89 lakh
  • Investments: ₹2397.82 lakh (increased from ₹1641.46 lakh)
  • Loans: ₹161.17 lakh
  • Cash and cash equivalents: ₹2.47 lakh
  • Non-Financial Assets: ₹45.74 lakh
  • Property, Plant and Equipment: ₹41.81 lakh
  • Right of Use: ₹3.94 lakh
  • Total Equity: ₹2490.93 lakh (vs ₹1858.28 lakh)
  • Equity share capital: ₹650.03 lakh (unchanged)
  • Other Equity: ₹1840.90 lakh (vs ₹1208.25 lakh)
  • Total Liabilities: ₹137.71 lakh

Cash Flow Statement - Half Year Ended 30th September, 2026 (₹ lakh)

  • Net Cash from Operating Activities: ₹31.25 lakh
  • Net Cash used in Investing Activities: ₹(28.46) lakh
  • Net Cash used in Financing Activities: ₹(5.31) lakh
  • Net decrease in Cash & Cash Equivalents: ₹(2.52) lakh
  • Cash & Cash Equivalents at end: ₹2.47 lakh

Board Authorization

Ms. Rajkumari Udhwani (DIN: 02636225), Director, was authorized to sign and submit the Unaudited Financial Results to BSE Limited pursuant to Regulation 33(2)(b) of SEBI (LODR) Regulations, 2015.

Auditor Review

H K Shah & Co., Chartered Accountants (FRN: 109583W) issued an unmodified review report stating that nothing has come to their attention that causes them to believe the statement contains any material misstatement.

Additional Information

  • Paid-up equity share capital: ₹650.03 lakh (Face Value ₹10 per share)
  • The meeting commenced at 3:00 PM and concluded at 4:00 PM on 31st October, 2026
  • Results will be published in newspapers as per Regulation 47 of SEBI (LODR) Regulations, 2015