Key Financial Results

Quarterly Performance (Q2 FY27 vs Q2 FY26)

  • Revenue from Operations: ₹1,928.48 lakh (vs ₹17.24 lakh in Q2 FY26)
  • Interest Income: ₹1,427.16 lakh
  • Fees and Commission Income: ₹469.90 lakh
  • Net gain on fair value changes: ₹31.42 lakh
  • Other Income: ₹8.57 lakh
  • Total Income: ₹1,937.05 lakh (vs ₹17.24 lakh)
  • Total Expenses: ₹1,751.28 lakh (vs ₹0.97 lakh)
  • Employee benefits expense: ₹165.78 lakh
  • Finance costs: ₹38.33 lakh
  • Depreciation and amortization: ₹12.47 lakh
  • Other expenses: ₹1,421.21 lakh
  • Profit before tax: ₹185.77 lakh (vs ₹16.27 lakh)
  • Tax expenses: Not specified for current quarter
  • Profit for the period: ₹185.77 lakh (vs ₹12.16 lakh)
  • Basic EPS: ₹0.45 (vs ₹0.04)
  • Diluted EPS: ₹0.13

Half Yearly Performance (H1 FY27 vs H1 FY26)

  • Revenue from Operations: ₹4,059.22 lakh (vs ₹33.75 lakh)
  • Other Income: ₹8.73 lakh
  • Total Income: ₹4,067.95 lakh (vs ₹33.75 lakh)
  • Total Expenses: ₹3,222.29 lakh (vs ₹17.40 lakh)
  • Profit before tax: ₹845.66 lakh (vs ₹16.35 lakh)
  • Tax expenses: ₹224.26 lakh (Current Tax) with deferred tax impact not separately quantified
  • Profit for the period: ₹621.40 lakh (vs ₹12.23 lakh)
  • Basic EPS: ₹1.52 (vs ₹0.04)
  • Diluted EPS: ₹0.43 (vs ₹0.04)

Balance Sheet Position (as at September 30, 2026 vs March 31, 2026)

  • Total Assets: ₹6,652.17 lakh (vs ₹4,396.23 lakh)
  • Financial Assets: ₹6,388.45 lakh (vs ₹4,114.84 lakh)
  • Cash and cash equivalents: ₹1,275.59 lakh (vs ₹330.22 lakh)
  • Receivables: ₹3,508.83 lakh (vs ₹2,487.47 lakh)
  • Loans: ₹1,508.08 lakh (vs ₹923.33 lakh)
  • Investments: ₹95.95 lakh (vs ₹373.82 lakh)
  • Non-Financial Assets: ₹263.72 lakh (vs ₹281.39 lakh)
  • Total Liabilities: ₹2,533.20 lakh (vs ₹1,461.98 lakh)
  • Equity: ₹4,118.97 lakh (vs ₹2,934.25 lakh)
  • Equity share capital: ₹908.62 lakh (vs ₹811.62 lakh)
  • Other equity: ₹3,210.35 lakh (vs ₹2,122.63 lakh)

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

  • Net cash from operating activities: (₹197.04) lakh
  • Net cash used in investing activities: (₹482.25) lakh
  • Net cash from financing activities: ₹1,624.66 lakh
  • Proceeds from issue of equity share capital: ₹563.21 lakh
  • Proceeds from issue of debt securities (NCDs): ₹467.02 lakh
  • Proceeds from borrowings: ₹654.48 lakh
  • Net increase in cash: ₹945.37 lakh
  • Cash at beginning: ₹330.22 lakh
  • Cash at end: ₹1,275.59 lakh

Regulatory and Governance Details

  • Approval Process: Financial results reviewed by Audit Committee and approved by Board of Directors
  • Statutory Auditor: M/s. Goyal Nagpal & Co., Chartered Accountants provided limited review report
  • Reporting Framework: Prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)
  • Segment Information: Company has only one reportable segment - Financial Services (including NBFC)

Auditor's Conclusion

Based on their review, the statutory auditors concluded that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement and have been prepared in accordance with the required recognition and measurement principles.