Key Quantitative Figures - Standalone (Amount in ₹ Lakhs)

Income Statement for Quarter Ended 30/06/2026 (Unaudited):

  • Revenue From Operations: ₹5,896.03
  • Other Income: Not separately stated (included in Revenue From Operations)
  • Total Income: ₹5,896.03
  • Total Expenses: ₹66.61
  • Finance Costs: ₹2.03
  • Impairment on financial instruments: ₹12.85
  • Employee Benefits Expenses: ₹5.02
  • Depreciation and amortization Expenses: ₹10.18
  • Other expenses: ₹36.52
  • Profit before Exceptional Items and Tax: ₹5,829.42
  • Exceptional Items: Nil
  • Profit Before Tax: ₹5,829.42
  • Total Tax Expenses: ₹867.96
  • Current Tax: ₹867.76
  • Deferred Tax: ₹0.20
  • Profit for the period: ₹4,961.46
  • Total Other Comprehensive Income: ₹(6,006.52)
  • Total Comprehensive Income: ₹(1,045.06)

Capital and Per Share Data:

  • Paid up Equity Share Capital (face value ₹10 per share): ₹1,309.86 Lakhs
  • Earnings Per Equity Share (Basic): ₹7.58
  • Earnings Per Equity Share (Diluted): ₹7.58

Key Quantitative Figures - Consolidated (Amount in ₹ Lakhs)

The consolidated results include the parent company and its subsidiaries (Sera Code Private Limited and Sera Capital Services Private Limited) and an associate (Changodar Metals Private Limited).

Income Statement for Quarter Ended 30/06/2026 (Unaudited):

  • Total Income: ₹5,896.03
  • Total Expenses: ₹69.60
  • Profit before Exceptional Items and Tax: ₹5,826.43
  • Profit Before Tax: ₹5,826.43
  • Total Tax Expenses: ₹867.96
  • Current Tax: ₹867.76
  • Deferred Tax: ₹0.20
  • Profit for the period: ₹4,958.47
  • Share of Profit in associates: ₹16.04
  • Net Profit after Tax: ₹4,974.51
  • Total Other Comprehensive Income: ₹(6,006.52)
  • Total Comprehensive Income: ₹(1,032.01)
  • Net Profit attributable to Parent Company: ₹4,974.54
  • Total Comprehensive Income Attributable to Parent Company: ₹(1,031.99)

Capital and Per Share Data:

  • Paid up Equity Share Capital: ₹1,309.86 Lakhs
  • Earnings Per Equity Share (Basic): ₹7.57
  • Earnings Per Equity Share (Diluted): ₹7.57

Comparative Figures

Standalone Quarterly Comparison (₹ Lakhs):

  • Revenue From Operations: Q1 FY27: ₹5,896.03 vs. Q1 FY26: ₹258.67 vs. Q4 FY26 (Audited): ₹4,190.50
  • Net Profit: Q1 FY27: ₹4,961.46 vs. Q1 FY26: ₹11.04 vs. Q4 FY26: ₹3,210.19
  • EPS (Basic): Q1 FY27: ₹7.58 vs. Q1 FY26: ₹0.02 vs. Q4 FY26: ₹4.90

Year Ended 31/03/2026 (Audited) Standalone:

  • Revenue From Operations: ₹7,183.30
  • Net Profit: ₹5,313.89
  • EPS (Basic): ₹8.11

Operational and Other Highlights

  • The company is a registered Non-Banking Financial Company (NBFC).
  • There are no separate reportable segments as per IND-AS 108.
  • The company holds an investment of 10 Lakh equity shares and 40 Lakh convertible warrants (face value ₹10) in Sri Adhikari Brothers Television Network Ltd., allotted on 23rd February, 2024. The conversion of warrants was approved by the Hon'ble National Company Law Tribunal, Mumbai Bench. The unrealized profit on this remaining investment is recorded as an OCI adjustment.
  • The figures for previous periods have been regrouped/recast wherever necessary.

Audit and Approval

  • The limited review was performed by SDPM & Co., Chartered Accountants (FRN: 124193W), who issued an unmodified review report for both standalone and consolidated results.
  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors on 11th August, 2026.