Key Financial Figures - Standalone (₹ in Lakhs)

Quarterly Performance (Q2 FY27 vs Q2 FY26):

  • Income from Operations: ₹34.857 (vs ₹496.449)
  • Other Income: ₹32.415 (vs ₹57.542)
  • Total Revenue: ₹67.272 (vs ₹553.991)
  • Total Expenses: ₹9.587 (vs ₹419.054)
  • Profit Before Tax: ₹57.685 (vs ₹134.937)
  • Current Tax: ₹14.545 (vs ₹34.234)
  • Net Profit: ₹43.140 (vs ₹99.258)
  • EPS (Basic & Diluted): ₹0.010 (vs ₹0.023)

Half-Yearly Performance (H1 FY27 vs H1 FY26):

  • Income from Operations: ₹58.096 (vs ₹1,052.873)
  • Other Income: ₹84.364 (vs ₹124.144)
  • Total Revenue: ₹142.461 (vs ₹1,177.018)
  • Total Expenses: ₹34.850 (vs ₹847.740)
  • Profit Before Tax: ₹107.610 (vs ₹329.278)
  • Current Tax: ₹27.111 (vs ₹82.142)
  • Net Profit: ₹80.499 (vs ₹245.691)
  • EPS (Basic & Diluted): ₹0.018 (vs ₹0.056)

Segment Results - Standalone (₹ in Lakhs)

Q2 FY27 Segment Revenue:

  • Finance Business: ₹34.857
  • Other Income: ₹32.415
  • Trading Business: ₹0.000 (ceased operations)

Q2 FY27 Segment Profit Before Tax:

  • Finance Business: ₹34.804
  • Other Income: ₹32.415
  • Trading Business: ₹0.000

Capital Employed (as of September 30, 2026):

  • Finance Business: ₹8,359.307
  • Trading Business: ₹612.586
  • Total: ₹8,971.893

Balance Sheet Position - Standalone (as of September 30, 2026)

Assets:

  • Non-Current Assets: ₹6,003.778
  • Investment Property: ₹451.308
  • Investments: ₹4,914.348
  • Other Financial Assets: ₹1.000
  • Deferred Tax Assets: ₹637.122
  • Current Assets: ₹2,989.887
  • Inventories: ₹546.200
  • Trade Receivables: ₹0.942
  • Cash & Cash Equivalents: ₹1,090.853
  • Loans & Advances: ₹1,244.716
  • Other Current Financial Assets: ₹50.000
  • Income Tax Assets: ₹57.176
  • Total Assets: ₹8,993.665

Equity & Liabilities:

  • Equity Share Capital: ₹4,390.994
  • Other Equity: ₹4,580.899
  • Total Equity: ₹8,971.893
  • Current Liabilities: ₹21.772
  • Trade Payables: ₹2.731
  • Current Tax Liabilities: ₹17.229
  • Other Current Liabilities: ₹1.811
  • Total Liabilities: ₹21.772

Cash Flow Statement - Standalone (H1 FY27)

  • Net Cash from Operating Activities: (₹237.786)
  • Net Cash from Investing Activities: ₹1,186.335
  • Net Cash from Financing Activities: (₹0.093)
  • Net Change in Cash: ₹948.457
  • Opening Cash Balance: ₹139.665
  • Closing Cash Balance: ₹1,090.853

Consolidated Financial Results (₹ in Lakhs)

Q2 FY27 Consolidated:

  • Income from Operations: ₹73.397
  • Other Income: ₹32.415
  • Total Revenue: ₹105.813
  • Total Expenses: ₹70.455
  • Profit Before Tax: ₹35.358
  • Current Tax: ₹14.545
  • Net Profit: ₹20.813
  • EPS (Basic & Diluted): ₹0.005

H1 FY27 Consolidated:

  • Income from Operations: ₹96.637
  • Other Income: ₹84.364
  • Total Revenue: ₹181.001
  • Total Expenses: ₹96.973
  • Profit Before Tax: ₹84.028
  • Current Tax: ₹27.111
  • Net Profit: ₹56.917
  • EPS (Basic & Diluted): ₹0.013

Subsidiary Information

  • Includes 1 subsidiary: Tmart Platform Private Limited
  • Subsidiary results are management certified and not material to the group
  • Consolidated results reviewed by auditors with unmodified opinion

Business Segments

The company operates in two business segments:

1. Commodity Trading Business (currently inactive)

2. Finance Business Activities (currently active)

Additional Information

  • Paid-up Equity Share Capital: ₹4,390.994 (43,90,994 shares of ₹1 each)
  • No investor complaints for the quarter
  • Results available on company website (www.prismxglobal.com) and BSE website