Board Approval Details
- The financial results were reviewed by the Audit Committee and approved by the Board of Directors
- Board meeting held on Saturday, 14th November, 2026
- Meeting commenced at 03:00 PM and concluded at 04:00 PM
Financial Results Summary (₹ in Lakhs except EPS)
Quarterly Performance (Q2 FY27 vs Q1 FY27 vs Q2 FY26)
Revenue from Operations:
- Interest Income: ₹28.82 (Q2 FY27) vs ₹27.51 (Q1 FY27) vs ₹28.18 (Q2 FY26)
- Processing Fees and other Charges: ₹9.04 (Q2 FY27) vs ₹8.98 (Q1 FY27) vs ₹0.00 (Q2 FY26)
- Total Revenue from Operations: ₹37.86 (Q2 FY27) vs ₹36.49 (Q1 FY27) vs ₹28.18 (Q2 FY26)
Other Income: ₹6.53 (Q2 FY27) vs ₹5.85 (Q1 FY27) vs ₹0.96 (Q2 FY26)
Total Income: ₹44.39 (Q2 FY27) vs ₹42.34 (Q1 FY27) vs ₹29.14 (Q2 FY26)
Expenses:
- Finance Costs: ₹0.08 (Q2 FY27) vs ₹0.07 (Q1 FY27) vs ₹0.13 (Q2 FY26)
- Employee Benefits Expenses: ₹13.38 (Q2 FY27) vs ₹12.57 (Q1 FY27) vs ₹11.37 (Q2 FY26)
- Depreciation, amortization and impairment: ₹1.01 (Q2 FY27) vs ₹0.97 (Q1 FY27) vs ₹0.02 (Q2 FY26)
- Other expenses: ₹14.53 (Q2 FY27) vs ₹23.15 (Q1 FY27) vs ₹16.95 (Q2 FY26)
- Total Expenses: ₹28.99 (Q2 FY27) vs ₹36.76 (Q1 FY27) vs ₹28.47 (Q2 FY26)
Profit Before Tax: ₹15.40 (Q2 FY27) vs ₹5.58 (Q1 FY27) vs ₹0.67 (Q2 FY26)
Tax Expenses:
- Current Tax: ₹3.85 (Q2 FY27) vs ₹1.40 (Q1 FY27) vs ₹0.21 (Q2 FY26)
- Deferred Tax: ₹0.00 (Q2 FY27) vs ₹0.00 (Q1 FY27) vs ₹0.10 (Q2 FY26)
Net Profit: ₹11.55 (Q2 FY27) vs ₹4.18 (Q1 FY27) vs ₹0.36 (Q2 FY26)
Earnings Per Share (EPS):
- Basic: ₹0.42 (Q2 FY27) vs ₹0.16 (Q1 FY27) vs ₹0.21 (Q2 FY26)
- Diluted: ₹0.42 (Q2 FY27) vs ₹0.16 (Q1 FY27) vs ₹0.21 (Q2 FY26)
Half Year Performance (H1 FY27 vs H1 FY26)
Total Income: ₹86.73 (H1 FY27) vs ₹66.56 (H1 FY26)
Profit Before Tax: ₹20.97 (H1 FY27) vs ₹10.89 (H1 FY26)
Net Profit: ₹15.73 (H1 FY27) vs ₹8.79 (H1 FY26)
EPS: ₹0.58 (H1 FY27) vs ₹1.06 (H1 FY26)
Balance Sheet Position (as of 30th September, 2026)
Total Assets: ₹680.14 Lakhs
Financial Assets: ₹653.82 Lakhs
- Loans: ₹556.85 Lakhs
- Investments: ₹95.68 Lakhs
- Bank Balance (other than cash equivalents): ₹1.29 Lakhs
- Cash and cash equivalents: ₹0.00
Non-Financial Assets: ₹26.32 Lakhs
- Property, Plant and Equipment: ₹20.09 Lakhs
- Other Intangible assets: ₹2.48 Lakhs
- Current tax assets (Net): ₹2.30 Lakhs
- Deferred tax Assets (Net): ₹1.45 Lakhs
Equity: ₹602.01 Lakhs
- Equity share capital: ₹426.10 Lakhs
- Other equity: ₹175.91 Lakhs
Liabilities: ₹78.13 Lakhs
- Financial Liabilities: ₹75.83 Lakhs
- Outstanding dues of micro and small enterprises: ₹57.35 Lakhs
- Outstanding dues of other creditors: ₹0.45 Lakhs
- Borrowings: ₹18.03 Lakhs
- Non-Financial Liabilities: ₹2.30 Lakhs (Provisions)
Cash Flow Statement (Half Year ended 30th September, 2026)
Cash flows from operating activities: (₹39.60) Lakhs
Cash flows from investing activities: ₹5.18 Lakhs
Cash flows from financing activities: ₹0.26 Lakhs
Net decrease in cash and cash equivalents: (₹34.16) Lakhs
Cash and cash equivalents at beginning: ₹45.76 Lakhs
Cash and cash equivalents at end: ₹11.60 Lakhs
Additional Notes
1. The company operates in finance and windmill segments
2. Financial results prepared in compliance with Indian Accounting Standards (Ind AS)
3. Number of equity shares outstanding: 268.74 lakh shares
4. The figures for previous periods have been regrouped/rearranged wherever necessary to conform to current presentation
Auditor's Review
- Limited review conducted by B. Bansal & Co., Chartered Accountants (FRN: 0000450C)
- Review performed in accordance with Standard on Review Engagement (SRE) 2410
- Auditor concluded that nothing has come to their attention causing belief that the statement contains material misstatement
- Review report dated 14th November, 2026, signed by Atik Bansal (Partner, Membership No. 422547)