Key Financial Figures (Standalone)

Income Statement (Rs. in Lakhs):

  • Total Income: ₹38.96 for H1 FY27 (Unaudited), a drastic decrease from ₹1,490.70 in H1 FY26 (Audited) and ₹17.73 in H1 FY25 (Unaudited).
  • Revenue from Operations: ₹16.47
  • Other Income: ₹22.50
  • Total Expenses: ₹309.89
  • Profit/(Loss) Before Tax (PBT): (₹270.93) Loss
  • Tax Expense: Deferred tax credit of ₹55.61
  • Profit/(Loss) for the period (Net Profit): (₹215.32) Loss
  • Total Comprehensive Income: (₹215.32) Loss
  • Earnings Per Share (EPS) (Face Value ₹10): Basic and Diluted EPS of (₹1.75)

Balance Sheet (Rs. in Lakhs) as at 30 September 2026:

  • Total Assets: ₹2,501.05 (Unaudited), down from ₹2,795.42 (Audited as at 31-Mar-2026).
  • Non-Current Assets: ₹1,947.14 (Property, Plant & Equipment: ₹155.00, Investments: ₹1,458.26, Loans & Advances: ₹333.79)
  • Current Assets: ₹553.90 (Cash and cash equivalents: ₹451.02, Other current assets: ₹99.78, Inventories: ₹0.92, Trade receivables: ₹2.18)
  • Equity: ₹2,276.11 (Equity Share Capital: ₹1,231.00, Other Equity: ₹1,045.11)
  • Liabilities: ₹224.94 (Deferred Tax Liability: ₹204.14, Trade payables: ₹20.15, Other payables: ₹0.65)

Cash Flow (Rs. in Lakhs) for H1 FY27:

  • Net Cash from Operating Activities: (₹57.12) Used
  • Net Cash from Investing Activities: (₹0.87) Used
  • Net Cash from Financing Activities: ₹0.00
  • Net Decrease in Cash: (₹57.99)
  • Cash at End of Period: ₹451.02

Comparative Performance

Performance deteriorated significantly compared to the previous year:

  • Net Profit shifted from a profit of ₹1,146.00 Lakhs (FY26 Audited) to a loss of ₹215.32 Lakhs (H1 FY27 Unaudited).
  • The decline is primarily attributed to a substantial reduction in Other Income, which fell from ₹1,467.47 Lakhs in H1 FY26 to ₹22.50 Lakhs in H1 FY27. The notes indicate this was due to a Loss/(Gain) on Fair Valuation of equity investment of ₹230.62 Lakhs (loss) in the current period versus a gain of (₹1,012.03) Lakhs in the previous year.

Other Details

  • Paid-up Equity Share Capital: Remained unchanged at ₹1,231.00 Lakhs (12,310,000 shares of ₹10 each).
  • Net Worth: Stood at ₹2,276.11 Lakhs.
  • The company operates in one reportable business segment: retail trade.
  • The company's name was changed from RCL Retail Limited to Shanti Guru Industries Limited on 19 October 2022, with no change in its line of business (retail trade).
  • The full results are available on the company's website (www.shantiguruindustries.com) and the BSE website (www.bseindia.com).