Share India Q2 Net Profit Up 11% YoY

Revenue from operations: ₹2,965.31 lakhs (Q2 FY2027) vs ₹2,652.04 lakhs (Q2 FY2026) vs ₹3,635.38 lakhs (Q1 FY2027)
Interest income: ₹713.30 lakhs vs ₹548.11 lakhs vs ₹629.32 lakhs
Dividend income: ₹145.32 lakhs vs ₹67.86 lakhs vs ₹31.67 lakhs
Fees and commission income: ₹354.81 lakhs vs ₹326.18 lakhs vs ₹334.41 lakhs
Net gain on fair value changes: ₹2,756.95 lakhs vs ₹645.59 lakhs vs ₹4,912.98 lakhs
Other income: ₹52.94 lakhs vs ₹55.03 lakhs vs ₹38.46 lakhs
Total income: ₹3,018.25 lakhs vs ₹2,707.07 lakhs vs ₹3,673.84 lakhs
Profit before tax: ₹950.57 lakhs vs ₹987.31 lakhs vs ₹1,311.36 lakhs
Tax expense: ₹200.21 lakhs vs ₹253.86 lakhs vs ₹323.40 lakhs
Profit for the period: ₹750.36 lakhs vs ₹733.45 lakhs vs ₹987.96 lakhs
Basic EPS: ₹3.43 vs ₹3.35 vs ₹4.51
Diluted EPS: ₹3.42 vs ₹3.34 vs ₹4.51

Revenue from operations: ₹3,795.02 lakhs vs ₹3,409.57 lakhs vs ₹4,620.81 lakhs
Profit before tax: ₹1,334.78 lakhs vs ₹1,264.57 lakhs vs ₹1,744.46 lakhs
Profit for the period: ₹1,025.31 lakhs vs ₹932.21 lakhs vs ₹1,323.53 lakhs
Basic EPS: ₹4.69 vs ₹4.25 vs ₹6.04
Diluted EPS: ₹4.69 vs ₹4.23 vs ₹6.03

Total assets: ₹42,743.93 lakhs vs ₹40,310.71 lakhs (March 31, 2026)
Financial assets: ₹41,561.59 lakhs (includes cash & cash equivalents ₹728.96 lakhs, bank balances ₹27,532.12 lakhs, investments ₹4,061.72 lakhs, loans ₹4,820.56 lakhs)
Non-financial assets: ₹1,182.34 lakhs
Total liabilities: ₹18,309.11 lakhs
Equity: ₹24,434.82 lakhs (share capital ₹437.65 lakhs, other equity ₹23,997.17 lakhs)

Approved unaudited standalone and consolidated financial results for Q2 and H1 FY2027
Declared second interim dividend of ₹0.40 per equity share (face value ₹2) for FY2026-27
Approved proposal for amalgamation of Ace Alpha Tech Limited with the company (valuation report to be obtained)
Approved raising funds up to ₹10,000 lakh through issuance of NCDs, Commercial Papers, or other debt instruments via private placement

Completed 100% acquisition of Enshrine Leasing & Infotech Private Limited on September 17, 2026 (approved by Board on July 24, 2026)

Finance Committee approved multiple NCD issuances:
July 8, 2026: Allotted 50,000 NCDs of ₹10,000 each (₹5,000 lakh)
July 20, 2026: Approved issuance of up to 150,000 NCDs aggregating ₹15,000 lakh with green shoe option of ₹7,500 lakh
July 31, 2026: Allotted 150,000 NCDs of ₹10,000 each (₹15,000 lakh)
August 12, 2026: Approved issuance of 75,000 NCDs aggregating ₹7,500 lakh with green shoe option of ₹2,500 lakh
August 21, 2026: Allotted 75,000 NCDs of ₹10,000 each (₹7,500 lakh)
October 26, 2026: Approved issuance of up to 125,000 NCDs aggregating ₹12,500 lakh with green shoe option of ₹5,000 lakh
Redeemed outstanding NCDs under Series A and Series B on September 30, 2026 (approved by Board on May 19, 2026)
Board on September 21, 2026 approved:
Raising funds up to ₹20,000 lakh through preferential issue of convertible warrants
Incorporation of new subsidiary with investment up to ₹12,000 lakh

Silverleaf Securities Research Private Limited (subsidiary) undertook rights issue which diluted company's stake from 73.09% to 64.81%
Utrade Solutions Private Limited (subsidiary) recognized exceptional item of ₹83.50 lakhs from termination settlement agreement

NCLT approved amalgamation of Silverleaf Capital Services Private Limited with the company vide order dated August 20, 2026
NCLT rectification order dated October 12, 2026 changed appointed date from October 1, 2023 to April 1, 2026
Accounting impact given effect from April 1, 2026, overriding Ind AS 103 requirements
Restatement impact on Q1 FY2027: Revenue increased by ₹139.88 lakhs to ₹3,635.38 lakhs, PBT increased by ₹106.59 lakhs to ₹1,311.36 lakhs