Financial Performance (Quarter Ended 30 September 2026)

Income Statement (₹ in Lakhs):

  • Total Income: ₹15.93
  • Interest Income: ₹31.53
  • Dividend Income: ₹0.83
  • Sale of investment (held for trading): ₹0.00
  • Net gain/(loss) on fair value changes: (₹9.69)
  • Gain on sale of Investments: ₹0.81
  • Gain/(Loss) on Equity Derivatives: (₹7.53)
  • Others: ₹0.00
  • Total Expenses: ₹20.74
  • Finance Cost: ₹0.00
  • Net Loss on fair value changes: ₹0.00
  • Impairment on financial instruments: ₹0.00
  • Purchase of investments (held for trading): ₹0.00
  • Changes in inventories of investments (held for trading): ₹0.59
  • Employee Benefits Expense: ₹11.13
  • Depreciation and Amortisation Expenses: ₹0.11
  • Contingent Provisions for standard assets: ₹0.00
  • Other Expenditure: ₹8.90
  • Profit/(Loss) before Tax: (₹4.80)
  • Tax Expenses:
  • Current Tax: ₹2.29
  • Deferred Tax: (₹0.02)
  • Earlier year Tax: ₹0.00
  • Net Profit/(Loss) after Tax: (₹7.08)
  • Earnings per Share (Basic & Diluted): (₹0.09)

Financial Performance (Half Year Ended 30 September 2026)

Income Statement (₹ in Lakhs):

  • Total Income: ₹82.48
  • Interest Income: ₹69.94
  • Dividend Income: ₹0.84
  • Sale of investment (held for trading): ₹3.10
  • Net gain/(loss) on fair value changes: ₹6.51
  • Gain on sale of Investments: ₹0.83
  • Gain/(Loss) on Equity Derivatives: (₹6.72)
  • Others: ₹1.97
  • Total Expenses: ₹75.40
  • Finance Cost: ₹0.00
  • Net Loss on fair value changes: ₹0.00
  • Impairment on financial instruments: ₹25.00
  • Purchase of investments (held for trading): ₹0.00
  • Changes in inventories of investments (held for trading): ₹3.78
  • Employee Benefits Expense: ₹20.35
  • Depreciation and Amortisation Expenses: ₹0.23
  • Contingent Provisions for standard assets: ₹0.00
  • Other Expenditure: ₹26.05
  • Profit/(Loss) before Tax: ₹7.08
  • Tax Expenses:
  • Current Tax: ₹6.43
  • Deferred Tax: ₹2.67
  • Earlier year Tax: ₹0.00
  • Net Profit/(Loss) after Tax: (₹2.62)
  • Earnings per Share (Basic & Diluted): (₹0.03)

Comparative Financials

Quarter Comparison (₹ in Lakhs):

  • Q2 FY27 Total Income: ₹15.93 vs Q2 FY26: ₹40.43
  • Q2 FY27 Net Profit: (₹7.08) vs Q2 FY26: ₹5.90
  • Q2 FY27 EPS: (₹0.09) vs Q2 FY26: ₹0.08

Half Year Comparison (₹ in Lakhs):

  • H1 FY27 Total Income: ₹82.48 vs H1 FY26: ₹80.69
  • H1 FY27 Net Profit: (₹2.62) vs H1 FY26: ₹13.23
  • H1 FY27 EPS: (₹0.03) vs H1 FY26: ₹0.18

Balance Sheet Position (As at 30 September 2026)

Assets (₹ in Lakhs):

  • Total Assets: ₹2,479.86
  • Cash and cash equivalents: ₹3.61
  • Trade Receivables: ₹149.62
  • Loans: ₹2,170.72
  • Investments: ₹91.24
  • Other financial assets: ₹26.00
  • Investment - Held for Trading: ₹26.31
  • Current Tax Assets (net): ₹12.06
  • Deferred tax Assets (Net): ₹0.12
  • Property, Plant and Equipment: ₹0.38

Liabilities & Equity (₹ in Lakhs):

  • Total Liabilities and Equity: ₹2,479.36
  • Trade Payables (other than micro/small enterprises): ₹13.41
  • Other Payables (other than micro/small enterprises): ₹0.00
  • Borrowings: ₹6.00
  • Provisions: ₹12.51
  • Other Non-Financial Liabilities: ₹0.00
  • Equity Share capital: ₹750.00
  • Other Equity: ₹1,699.94

Cash Flow Statement (Half Year Ended 30 September 2026)

Cash Flow (₹ in Lakhs):

  • Cash Flow from Operating Activities: (₹13.39)
  • Cash Flow from Investing Activities: (₹9.08)
  • Cash Flow from Financing Activities: ₹6.00
  • Net Decrease in Cash and Cash Equivalents: (₹16.47)
  • Cash and Cash Equivalents at Beginning: ₹20.08
  • Cash and Cash Equivalents at End: ₹3.61