Key Decisions and Approvals

1. Financial Results Approval

The Board of Directors considered, approved and took on record:

  • Unaudited Standalone Financial Results for the quarter and half year ended 30th September 2026
  • Unaudited Consolidated Financial Results for the quarter and half year ended 30th September 2026
  • Limited Review Report from Statutory Auditors S D P M & Co. for both standalone and consolidated results

2. Director Appointment

The Board approved the appointment of Mr. Sagar Samir Shah (DIN: 03082957) as an Additional Director of the Company with effect from 31st October 2026, subject to prior approval from RBI and other authorities.

3. NSE Listing Approval

The Board approved direct listing on the Main Board of National Stock Exchange of India Limited (NSE).

Meeting Details

The meeting commenced at 16:00 P.M. and concluded at 17:00 P.M. on 31st October 2026.

Director Appointment Details

Profile of Mr. Sagar Samir Shah

  • Brings over 8 years of varied experience in business management and administration
  • Has proven record of handling administrative affairs professionally
  • Experienced in framing effective policies
  • Possesses leadership skills and strong command of general management

Relationship Disclosure

Mrs. Shweta Samir Shah, the Managing Director of the company, is the mother of Mr. Sagar Samir Shah.

Shareholding

Mr. Sagar Samir Shah holds 23,50,200 fully paid up Equity shares of Sera Investments & Finance India Limited.

Financial Results Summary

Standalone Performance (Amounts in ₹ Lacs)

Quarter Ended 30/09/2026:

  • Revenue from Operations: ₹4,085.77
  • Total Income: ₹4,085.77
  • Profit Before Tax: ₹3,629.90
  • Current Tax: ₹609.26
  • Deferred Tax: (₹0.75)
  • Net Profit After Tax: ₹3,021.39
  • Other Comprehensive Income: (₹11,002.74)
  • Income tax relating to OCI: ₹2,517.43
  • Total Comprehensive Income: (₹5,463.93)
  • Basic EPS: ₹4.61
  • Diluted EPS: ₹4.61

Half Year Ended 30/09/2026:

  • Revenue from Operations: ₹9,981.80
  • Total Income: ₹9,981.80
  • Profit Before Tax: ₹9,459.32
  • Current Tax: ₹1,477.03
  • Deferred Tax: (₹0.56)
  • Net Profit After Tax: ₹7,982.85
  • Other Comprehensive Income: (₹18,791.28)
  • Income tax relating to OCI: ₹4,299.45
  • Total Comprehensive Income: (₹6,508.99)
  • Basic EPS: ₹12.19
  • Diluted EPS: ₹12.19

Consolidated Performance (Amounts in ₹ Lacs)

Quarter Ended 30/09/2026:

  • Revenue from Operations: ₹4,087.94
  • Total Income: ₹4,087.94
  • Profit Before Tax: ₹3,627.78
  • Current Tax: ₹609.26
  • Deferred Tax: (₹0.75)
  • Net Profit After Tax: ₹3,019.27
  • Share of Profit in associates: ₹17.70
  • Net Profit after Tax: ₹3,036.97
  • Other Comprehensive Income: (₹8,485.31)
  • Total Comprehensive Income: (₹5,448.34)
  • Basic EPS: ₹4.61
  • Diluted EPS: ₹4.61

Half Year Ended 30/09/2026:

  • Revenue from Operations: ₹9,983.97
  • Total Income: ₹9,983.97
  • Profit Before Tax: ₹9,454.21
  • Current Tax: ₹1,477.03
  • Deferred Tax: (₹0.56)
  • Net Profit After Tax: ₹7,977.74
  • Share of Profit in associates: ₹33.75
  • Net Profit after Tax: ₹8,011.48
  • Other Comprehensive Income: (₹14,491.84)
  • Total Comprehensive Income: (₹6,480.36)
  • Basic EPS: ₹12.18
  • Diluted EPS: ₹12.18

Balance Sheet Position (as at 30/09/2026)

Standalone (Amounts in ₹ Lacs)

  • Total Assets: ₹25,239.31
  • Non-Current Assets: ₹104.38
  • Current Assets: ₹25,134.94
  • Equity: ₹22,828.26
  • Paid Up Equity Share Capital: ₹1,309.86
  • Other Equity: ₹21,518.40
  • Non-Current Liabilities: ₹865.59
  • Current Liabilities: ₹1,545.46

Consolidated (Amounts in ₹ Lacs)

  • Total Assets: ₹25,311.15
  • Non-Current Assets: ₹218.58
  • Current Assets: ₹25,092.57
  • Equity: ₹22,901.83
  • Paid Up Equity Share Capital: ₹1,309.86
  • Other Equity: ₹21,591.34
  • Non-Current Liabilities: ₹860.05
  • Current Liabilities: ₹1,549.28

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

Standalone (Amounts in ₹ Lacs)

  • Net Cash From Operating Activities: ₹9,441.08
  • Net Cash From Investing Activities: (₹10,875.09)
  • Net Cash From Financing Activities: ₹588.74
  • Net Increase in Cash & Cash Equivalents: (₹845.27)

Consolidated (Amounts in ₹ Lacs)

  • Net Cash From Operating Activities: ₹9,431.79
  • Net Cash From Investing Activities: (₹10,867.54)
  • Net Cash From Financing Activities: ₹588.74
  • Net Increase in Cash & Cash Equivalents: (₹847.01)

Key Notes to Financial Statements

1. Financial results prepared in accordance with Indian Accounting Standards (Ind AS)

2. Results reviewed by Audit Committee and adopted by Board on 31st October 2026

3. Statutory auditors conducted limited review and issued unmodified review report

4. Company is registered as Non-Banking Financial Company (NBFC)

5. No separate reportable segments as per IND-AS 108

6. Company holds investment in Sri Adhikari Brothers Television Network Ltd (10 lakh equity shares and 40 lakh convertible warrants allotted on 23rd February 2024, converted to equity on 21st March 2024)

7. Unrealized profit from said investment recorded as OCI adjustments

8. Consolidated results include subsidiaries Sera Code Private Limited (99.21% holding) and Sera Capital Services Private Limited (wholly owned), and associate Changodar Metal Private Limited

Auditor Information

  • Statutory Auditors: S D P M & Co., Chartered Accountants (FRN: 126741W)
  • Review Partner: Sunil Dad (M.No. 120702)
  • Review Reports Date: 31st October 2026
  • Place: Ahmedabad