Key Financial Figures - Standalone (₹ in Lakhs)
Quarterly Performance (Q2 FY27 vs Q2 FY26):
- Revenue from Operations: ₹187.98 (Q2 FY27) vs ₹201.50 (Q2 FY26)
- Total Income: ₹608.97 (Q2 FY27) vs ₹484.27 (Q2 FY26)
- Profit Before Tax: ₹96.83 (Q2 FY27) vs ₹116.72 (Q2 FY26)
- Net Profit: ₹306.43 (Q2 FY27) vs ₹79.24 (Q2 FY26)
- EPS: ₹3.34 (Q2 FY27) vs ₹2.27 (Q2 FY26)
Half-Yearly Performance (H1 FY27 vs H1 FY26):
- Revenue from Operations: ₹608.97 (H1 FY27) vs ₹484.27 (H1 FY26)
- Total Income: ₹608.97 (H1 FY27) vs ₹484.27 (H1 FY26)
- Profit Before Tax: ₹456.84 (H1 FY27) vs ₹336.30 (H1 FY26)
- Net Profit: ₹358.56 (H1 FY27) vs ₹248.85 (H1 FY26)
- EPS: ₹3.00 (H1 FY27) vs ₹2.28 (H1 FY26)
Key Financial Figures - Consolidated (₹ in Lakhs)
Quarterly Performance (Q2 FY27 vs Q2 FY26):
- Revenue from Operations: ₹883.46 (Q2 FY27) vs ₹627.96 (Q2 FY26)
- Total Income: ₹1,267.47 (Q2 FY27) vs ₹847.18 (Q2 FY26)
- Profit Before Tax: ₹664.96 (Q2 FY27) vs ₹309.75 (Q2 FY26)
- Net Profit: ₹547.49 (Q2 FY27) vs ₹275.59 (Q2 FY26)
- EPS: ₹4.30 (Q2 FY27) vs ₹2.15 (Q2 FY26)
Half-Yearly Performance (H1 FY27 vs H1 FY26):
- Revenue from Operations: ₹2,055.71 (H1 FY27) vs ₹1,775.17 (H1 FY26)
- Total Income: ₹2,696.81 (H1 FY27) vs ₹2,295.24 (H1 FY26)
- Profit Before Tax: ₹1,511.98 (H1 FY27) vs ₹1,240.65 (H1 FY26)
- Net Profit: ₹1,246.38 (H1 FY27) vs ₹1,059.73 (H1 FY26)
- EPS: ₹10.96 (H1 FY27) vs ₹8.13 (H1 FY26)
Segment Performance - Standalone
Investment & Finance Segment (Q2 FY27):
- Revenue: ₹161.57 lakh
- Segment Profit: ₹94.29 lakh
- Assets: ₹8,745.68 lakh
Job Work & Manufacturing Segment (Q2 FY27):
- Revenue: ₹26.41 lakh
- Segment Profit: ₹4.55 lakh
- Assets: ₹139.07 lakh
Segment Performance - Consolidated
Investment & Finance Segment (Q2 FY27):
- Revenue: ₹711.64 lakh
- Segment Profit: ₹610.66 lakh
- Assets: ₹19,837.28 lakh
Job Work & Manufacturing Segment (Q2 FY27):
- Revenue: ₹26.41 lakh
- Segment Profit: ₹4.55 lakh
- Assets: ₹139.07 lakh
Hotel Business Segment (Q2 FY27):
- Revenue: ₹541.02 lakh
- Segment Profit: ₹52.52 lakh
- Assets: ₹7,789.51 lakh
Assets and Liabilities Position
Standalone (as of September 30, 2026):
- Total Assets: ₹8,884.75 lakh
- Financial Assets: ₹8,694.62 lakh (including Investments ₹6,693.21 lakh, Loans ₹1,836.65 lakh)
- Total Liabilities: ₹371.21 lakh
- Equity: ₹8,513.54 lakh
Consolidated (as of September 30, 2026):
- Total Assets: ₹27,765.86 lakh
- Financial Assets: ₹25,936.61 lakh (including Investments ₹23,297.92 lakh, Loans ₹1,885.92 lakh)
- Total Liabilities: ₹1,195.51 lakh
- Equity: ₹26,570.35 lakh (including Non-Controlling Interest ₹3,458.94 lakh)
Audit Review
The financial results were reviewed by the Audit Committee and approved by the Board of Directors on November 13, 2026. Statutory auditors M/s. S D Y & Co. issued an unmodified limited review report on both standalone and consolidated financial results.
Related Party Transactions
Disclosure includes transactions with related parties totaling approximately ₹65.85 lakh in remuneration to directors and KMPs, and approximately ₹40.19 lakh in goods/services transactions with related entities during the period.
Certifications
Managing Director Rajeev Singh Dugal and CFO Ravi Joshi certified that the financial statements:
- Do not contain any material untrue statement or omit any material fact
- Present a true and fair view of the Company's affairs
- Are in compliance with existing accounting standards, applicable laws and regulations