Financial Results Overview (Rupees in Lakhs)

Quarter Ended 30-09-2026:

  • Income from Operations: (10.75) [negative]
  • Other Income: 15.92
  • Total Income: 5.17
  • Total Expenses: 16.44
  • Loss before Tax: (11.27)
  • Net Loss After Tax: (11.28)
  • Other Comprehensive Income: 4.61
  • Total Comprehensive Income: (6.67)
  • Basic/Diluted EPS: (3.53)

Half Year Ended 30-09-2026:

  • Income from Operations: (25.18) [negative]
  • Other Income: 16.26
  • Total Income: (8.92) [negative]
  • Total Expenses: 32.23
  • Loss before Tax: (41.15)
  • Net Loss After Tax: (41.07)
  • Other Comprehensive Income: 81.20
  • Total Comprehensive Income: 40.13
  • Basic/Diluted EPS: (12.83)

Comparative Performance

Quarterly Comparison (30-09-2026 vs 30-09-2025):

  • Income from Operations declined from 2.59 to (10.75)
  • Net Loss increased from (1.88) to (11.28)
  • EPS deteriorated from (0.59) to (3.53)

Half Yearly Comparison (30-09-2026 vs 30-09-2025):

  • Income from Operations declined from 18.50 to (25.18)
  • Net Profit of 1.76 turned to Net Loss of (41.07)
  • EPS turned negative from 0.55 to (12.83)

Expense Breakdown (Quarter Ended 30-09-2026)

  • Employee Cost: 8.23
  • Listing Fees: 0.82
  • Professional Fees: 0.83
  • Finance Expenses: 5.48
  • Other Expenses: 1.08

Balance Sheet Position as at 30-09-2026 (Rs. in Lakhs)

Assets:

  • Non-Current Assets: 979.64 (Investments at realizable value)
  • Current Assets: 137.92
  • Cash and cash equivalents: 11.19
  • Loans: 14.92
  • Other Financial Assets: 108.78
  • Other Current Assets: 3.03
  • Total Assets: 1,117.56

Liabilities and Equity:

  • Equity Share Capital: 32.00
  • Other Equity: 629.69
  • Total Equity: 661.69
  • Non-Current Liabilities: 102.46
  • Deferred tax liabilities (net): 100.97
  • Other Non-Current Liabilities: 1.49
  • Current Liabilities: 353.41
  • Borrowings: 243.39
  • Trade Payables: 54.19
  • Provisions: 55.00
  • Other Current Liabilities: 0.83
  • Total Equity & Liabilities: 1,117.56

Cash Flow Statement (Half Year Ended 30-09-2026)

  • Cash Flow from Operating Activities: 13.45
  • Cash Flow from Investing Activities: (17.22)
  • Purchase of Investments: (173.63)
  • Sale of Investments: 147.45
  • Interest & Dividend Received: 8.96
  • Cash Flow from Financing Activities: 7.34
  • Proceeds from Short Term Borrowings: 18.00
  • Interest Paid: (10.66)
  • Net Increase in Cash: 3.57
  • Cash & Cash Equivalents at beginning: 7.62
  • Cash & Cash Equivalents at closing: 11.19

Audit and Compliance

The financial results were reviewed by the Audit Committee and approved by the Board of Directors. The statutory auditors, M/s. Shah, Shah & Shah, Chartered Accountants, issued an unqualified review report stating that nothing has come to their attention that causes them to believe the statement contains any material misstatement.

Accounting Standards

The financial statements are prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013, specifically Ind AS 34 for Interim Financial Reporting.

Capital Structure

Paid-up Equity Share Capital remained unchanged at 32.00 lakhs (Face Value Rs. 10) across all periods reported.