Standalone Financial Results (₹ in Lakh)

Quarterly Performance (Unaudited)

  • Q2 FY27 (Sep 30, 2026): Total Income ₹37.35, Net Loss ₹(13.95)
  • Q1 FY27 (Jun 30, 2026): Total Income ₹37.56, Net Loss ₹(10.82)
  • Q2 FY26 (Sep 30, 2025): Total Income ₹37.02, Net Loss ₹(13.56)

Half Yearly Performance (Unaudited)

  • H1 FY27: Total Income ₹74.91, Net Loss ₹(24.77)
  • H1 FY26: Total Income ₹74.90, Net Loss ₹(30.87)

Detailed Standalone Financials

Income Breakdown (Q2 FY27):

  • Revenue from operations: ₹35.28
  • Other income: ₹2.07
  • Total income: ₹37.35

Expense Breakdown (Q2 FY27):

  • Employees benefits expense: ₹21.91
  • Depreciation & amortization: ₹18.85
  • Other expenditure: ₹12.92
  • Total expenses: ₹54.68

Taxation:

  • Deferred tax: ₹(3.38) benefit
  • Current tax: Nil

Capital Structure:

  • Paid-up equity share capital: ₹613.26 lakh (face value ₹1 each)
  • Other equity: ₹35,577.33 lakh
  • EPS: (₹0.02) per share

Consolidated Financial Results (₹ in Lakh)

Quarterly Performance (Unaudited)

  • Q2 FY27 (Sep 30, 2026): Total Income ₹180.81, Net Loss ₹(710.39)
  • Q1 FY27 (Jun 30, 2026): Total Income ₹203.29, Net Loss ₹(168.72)
  • Q2 FY26 (Sep 30, 2025): Total Income ₹5,630.70, Net Profit ₹3,987.34

Half Yearly Performance (Unaudited)

  • H1 FY27: Total Income ₹384.10, Net Loss ₹(879.11)
  • H1 FY26: Total Income ₹5,611.18, Net Profit ₹3,936.34

Detailed Consolidated Financials

Income Breakdown (Q2 FY27):

  • Revenue from operations: ₹1.47
  • Other income: ₹179.34
  • Total income: ₹180.81

Expense Breakdown (Q2 FY27):

  • Other expenditure: ₹699.82
  • Employees benefits expense: ₹207.29
  • Depreciation & amortization: ₹86.34
  • Finance costs: ₹2.90
  • Total expenses: ₹896.35

Taxation:

  • Current tax: ₹1.70
  • Deferred tax: ₹(6.85) benefit
  • Total tax expense: ₹(5.15)

Capital Structure:

  • Paid-up equity share capital: ₹613.26 lakh
  • Other equity: ₹27,499.32 lakh
  • EPS: (₹1.18) per share

Consolidated Entities

The consolidated results include:

1. Holding Company: Ravinder Heights Limited

2. Subsidiary: Radhika Heights Limited

3. Subsidiaries of Radhika Heights Limited:

  • Radicura Infra Limited
  • Sunanda Infra Limited
  • Cabana Construction Private Limited
  • Nirmala Buildwell Private Limited
  • Nirmala Organic Farms & Resorts Private Limited

Assets and Liabilities Position

Standalone (as of September 30, 2026)

  • Total Assets: ₹36,637.64 lakh
  • Financial Assets: ₹34,008.71 lakh (including investments ₹33,856.49 lakh)
  • Non-Financial Assets: ₹2,628.93 lakh
  • Total Liabilities and Equity: ₹36,637.64 lakh
  • Equity: ₹36,190.59 lakh

Consolidated (as of September 30, 2026)

  • Total Assets: ₹35,032.51 lakh
  • Non-Current Assets: ₹8,248.19 lakh
  • Current Assets: ₹26,784.32 lakh (including inventories ₹16,557.59 lakh)
  • Total Equity and Liabilities: ₹35,032.51 lakh
  • Equity: ₹28,112.58 lakh

Cash Flow Statements

Standalone Cash Flows (H1 FY27)

  • Operating activities: Net cash used ₹(8.87) lakh
  • Investing activities: Net cash from ₹4.18 lakh
  • Financing activities: Nil
  • Net decrease in cash: ₹(4.69) lakh

Consolidated Cash Flows (H1 FY27)

  • Operating activities: Net cash from ₹2,379.39 lakh
  • Investing activities: Net cash used ₹(2,837.80) lakh
  • Financing activities: Net cash used ₹(5.77) lakh
  • Net decrease in cash: ₹(464.19) lakh

Key Notes and Disclosures

1. Segment Information: The group operates primarily in real estate development (construction of residential/commercial properties and property renting), falling within a single segment.

2. Collaboration Agreement: Radhika Heights Limited (wholly owned subsidiary) with its subsidiaries and Bestech India Pvt. Ltd. executed a Second Addendum on September 14, 2025, to the original Collaboration Agreement dated December 10, 2019. The developer paid additional non-refundable security deposits of ₹3,000.00 lakh on September 19, 2025, and ₹2,000.00 lakh on November 19, 2025. Revenue recognition for previous periods: ₹5,500 lakh for Q2 FY26, ₹5,500 lakh for H1 FY26, and ₹7,500.00 lakh for FY26.

3. Customer Advances: Received ₹4,765.36 lakh as of September 30, 2026, from customers under this project.

4. Auditor Review: Dewan P N Chopra & Co issued unmodified review reports for both standalone and consolidated financial results. For consolidated results, they relied on other auditors' reports for five subsidiaries and noted one subsidiary's results were not reviewed by their auditor but were not material to the group.

5. Management Certification: Sunanda Jain (Chairperson cum Managing Director) and Kamal Lakhani (Chief Financial Officer) certified that the financial results do not contain any false or misleading statements or omit material facts.

Availability of Results

The financial results are available on BSE website (https://www.bseindia.com/corporates), NSE website (https://www.nseindia.com/corporates), and company website (https://ravinderheights.com/rvhl/investor-zone/).