Key Financial Figures (₹ in lakhs)

Quarterly Performance (Q2 FY27)

  • Revenue from Operations: ₹176.26
  • Interest Income: ₹175.40
  • Other Operating Revenue: ₹0.86
  • Other Income: ₹0.19
  • Total Income: ₹176.45
  • Expenses: ₹156.55
  • Finance Costs: ₹27.66
  • Impairment on Financial Instruments: ₹16.96
  • Employee Benefit Expenses: ₹63.98
  • Depreciation and Amortization: ₹10.27
  • Other Expenses: ₹37.68
  • Profit Before Tax: ₹19.90
  • Tax Expense: ₹3.21
  • Current Tax: ₹7.63
  • Deferred Tax: (₹4.42)
  • Profit for the Period: ₹3.21
  • Other Comprehensive Income (net of tax): ₹1.99
  • Total Comprehensive Income: ₹18.68
  • Earnings Per Share (EPS) (Face Value ₹10):
  • Basic: ₹0.24
  • Diluted: ₹0.24

Half-Yearly Performance (H1 FY27)

  • Revenue from Operations: ₹341.74
  • Interest Income: ₹340.15
  • Other Operating Revenue: ₹1.59
  • Other Income: ₹0.37
  • Total Income: ₹342.11
  • Expenses: ₹305.04
  • Finance Costs: ₹55.19
  • Impairment on Financial Instruments: ₹11.85
  • Employee Benefit Expenses: ₹133.77
  • Depreciation and Amortization: ₹20.53
  • Other Expenses: ₹83.70
  • Profit Before Tax: ₹37.07
  • Tax Expense: ₹3.78
  • Current Tax: ₹10.87
  • Deferred Tax: (₹7.09)
  • Profit for the Period: ₹33.29
  • Other Comprehensive Income (net of tax): ₹3.98
  • Total Comprehensive Income: ₹37.27
  • Earnings Per Share (EPS) (Face Value ₹10):
  • Basic: ₹0.48
  • Diluted: ₹0.48

Comparative Figures

  • Q2 FY26 (Sep 2025): Loss of ₹2.07 lakh
  • H1 FY26 (Sep 2025): Profit of ₹1.64 lakh
  • Full Year FY26 (Mar 2026): Profit of ₹5.33 lakh

Balance Sheet Highlights (as at September 30, 2026)

  • Total Assets: ₹6,956.02 lakh
  • Financial Assets: ₹6,449.64 lakh
  • Cash and Cash Equivalents: ₹272.33 lakh
  • Other Bank Balances: ₹1,196.36 lakh
  • Housing and Other Loans: ₹4,963.41 lakh
  • Investments: ₹2.74 lakh
  • Other Financial Assets: ₹14.80 lakh
  • Non-Financial Assets: ₹506.38 lakh
  • Current Tax Assets (Net): ₹69.81 lakh
  • Deferred Tax Assets (Net): ₹128.69 lakh
  • Property, Plant and Equipment: ₹45.20 lakh
  • Right of Use Assets: ₹199.36 lakh
  • Other Intangible Assets: ₹0.37 lakh
  • Other Non-Financial Assets: ₹62.95 lakh
  • Total Liabilities: ₹1,637.69 lakh
  • Financial Liabilities: ₹1,601.97 lakh
  • Trade Payables: ₹8.81 lakh
  • Debt Securities: ₹1,237.90 lakh
  • Borrowings (other than Debt Securities): ₹140.91 lakh
  • Other Financial Liabilities: ₹214.35 lakh
  • Non-Financial Liabilities: ₹35.72 lakh
  • Provisions: ₹16.40 lakh
  • Other Non-Financial Liabilities: ₹19.32 lakh
  • Equity: ₹5,318.33 lakh
  • Equity Share Capital: ₹700.00 lakh
  • Other Equity: ₹4,618.33 lakh

Cash Flow Statement (H1 FY27)

  • Net Cash Used in Operating Activities: (₹69.35) lakh
  • Net Cash Used in Investing Activities: ₹0.00 lakh
  • Net Cash from Financing Activities: ₹22.38 lakh
  • Net Decrease in Cash and Equivalents: (₹46.97) lakh
  • Cash and Equivalents at Period Start: ₹319.30 lakh
  • Cash and Equivalents at Period End: ₹272.33 lakh

Related Party Transactions (H1 FY27)

The company reported multiple related party transactions approved by the Audit Committee on November 13, 2026:

  • Sitting Fees paid to Non-Executive Independent Directors:
  • Madhukar: ₹0.20 lakh
  • Sadhan Sarkar: ₹0.20 lakh
  • Sudha Sarowgi: ₹0.20 lakh
  • Awdhesh Kumar Srivastava: ₹0.20 lakh
  • Remuneration paid to Key Managerial Personnel:
  • D J Bagchi: ₹24.06 lakh
  • Vivek Kapoor: ₹0.00 lakh (no transaction value reported)
  • Interest paid to Sahara India Commercial Corporation Limited: ₹5.11 lakh
  • Rent paid to Sumana Bagchi (Spouse of KMP): ₹1.08 lakh

Regulatory and Compliance Disclosures

  • No Defaults: The company confirmed no outstanding defaults on loans, debt securities, or total financial indebtedness.
  • Auditor's Review: The financial results were subject to a limited review by the statutory auditor, B. M. Chaturvedi & Co., who issued an unmodified conclusion.
  • Segment Reporting: The company operates in a single segment - Housing Finance.
  • RPT Policy: The updated Related Party Transactions Policy was uploaded to the company's website on August 13, 2025.

Capital Structure

  • Paid-up Equity Share Capital: ₹700.00 lakh (Face Value ₹10 per share)
  • No change in share capital during the period.

Financial Ratios (H1 FY27)

  • Debt Equity Ratio: 0.26
  • Debt Service Coverage Ratio: 1.72
  • Interest Service Coverage Ratio: 1.67