Board Meeting Details

The Board of Directors meeting was held on Friday, November 13, 2026, commencing at 03:30 PM and concluding at 04:00 PM.

Financial Results Approval

The Board considered and approved the Standalone Un-Audited Financial Results of the Company for the quarter and half year ended September 30, 2026, along with the Limited Review Report after review by the Audit Committee.

Financial Performance Highlights (Quarter Ended September 30, 2026)

Income Statement:

  • Revenue from Operations: ₹16.51 lakh (compared to ₹30.44 lakh in Q2 FY26)
  • Other Income: ₹26.72 lakh (compared to ₹23.31 lakh in Q2 FY26)
  • Total Income: ₹43.22 lakh (compared to ₹53.75 lakh in Q2 FY26)
  • Finance Cost: ₹6.36 lakh (compared to ₹0.42 lakh in Q2 FY26)
  • Depreciation and Amortization: ₹0.02 lakh
  • Other Expenses: ₹2.87 lakh
  • Total Expenses: ₹25.65 lakh
  • Profit Before Tax: ₹17.57 lakh (compared to ₹22.17 lakh in Q2 FY26)
  • Tax Expense: ₹4.42 lakh
  • Profit After Tax: ₹13.15 lakh (compared to ₹16.40 lakh in Q2 FY26)
  • Other Comprehensive Income (net of tax): ₹4.02 lakh
  • Total Comprehensive Income: ₹17.17 lakh

Earnings Per Share:

  • Basic EPS: ₹0.31
  • Diluted EPS: ₹0.31

Half-Year Performance (Six Months Ended September 30, 2026)

  • Total Income: ₹71.40 lakh
  • Profit After Tax: ₹27.61 lakh
  • Total Comprehensive Income: ₹30.10 lakh
  • Basic EPS: ₹0.55
  • Diluted EPS: ₹0.55

Balance Sheet Position (as at September 30, 2026)

  • Total Assets: ₹2,195.87 lakh
  • Non-Current Assets: ₹2,182.58 lakh (including Financial Assets of ₹2,179.42 lakh)
  • Current Assets: ₹13.28 lakh
  • Equity Share Capital: ₹548.64 lakh (face value ₹10.00 per share)
  • Other Equity: ₹1,324.73 lakh
  • Total Equity: ₹1,873.37 lakh
  • Current Liabilities: ₹315.09 lakh (including Borrowings of ₹312.77 lakh)

Cash Flow Statement (Six Months Ended September 30, 2026)

  • Net Cash from Operating Activities: ₹18.81 lakh
  • Net Cash Used in Investing Activities: ₹(44.11) lakh
  • Net Cash from Financing Activities: ₹24.81 lakh
  • Net Decrease in Cash: ₹(0.49) lakh
  • Cash and Cash Equivalents at End: ₹2.55 lakh

Key Accounting Policies and Notes

1. Financial results prepared in accordance with Indian Accounting Standards (Ind AS)

2. Previous period figures reclassified/regrouped for comparability

3. Company invested in equity shares of other companies and revalued them as of September 30, 2026, with gains/losses recorded through Other Comprehensive Income as per Ind AS 109 & 113

4. Entire operations relate to one segment only (no segment reporting required)

5. Provision for Deferred Tax incorporated at year-end as per consistent practice

Signatories and Authentication

  • Ashok Maganlal Mehta, Managing Director (DIN: 00163206)
  • Shantilal Jain, Proprietor of S D Jain and Co., Chartered Accountants (FRN: 121521W)

Attachments

1. Un-Audited Financial Results for quarter and half year ended September 30, 2026

2. Limited Review Report