Board Meeting Details

The Board of Directors meeting was held on 03 November 2026, commencing at 12:30 PM and concluding at 1:30 PM. The Audit Committee reviewed and the Board approved the unaudited financial results.

Financial Results Overview

Quarterly Performance (Q2 FY27)

  • Revenue from operations: ₹50.691 lakh
  • Other income: ₹0.000 lakh
  • Total Income: ₹50.691 lakh
  • Total Expenses: ₹15.611 lakh (Employee benefits: ₹0.640 lakh, Listing Fees: ₹0.000 lakh, Other expenses: ₹14.971 lakh)
  • Profit before tax: ₹35.080 lakh
  • Tax expense: ₹10.650 lakh (Current tax)
  • Net profit for quarter: ₹24.430 lakh
  • Earnings per share (Basic & Diluted): ₹1.009

Half-Yearly Performance (H1 FY27)

  • Revenue from operations: ₹57.120 lakh
  • Other income: ₹5.980 lakh
  • Total Income: ₹63.100 lakh
  • Total Expenses: ₹20.500 lakh (Employee benefits: ₹1.130 lakh, Listing Fees: ₹3.830 lakh, Other expenses: ₹15.540 lakh)
  • Profit before tax: ₹42.600 lakh
  • Tax expense: ₹10.650 lakh (Current tax)
  • Net profit for half-year: ₹31.950 lakh
  • Earnings per share (Basic & Diluted): ₹0.680

Comparative Performance

Q2 FY26 Comparison: Net loss of ₹13.000 lakh in Q2 FY26 versus profit of ₹24.430 lakh in Q2 FY27

H1 FY26 Comparison: Net loss of ₹21.110 lakh in H1 FY26 versus profit of ₹31.950 lakh in H1 FY27

Full Year FY26 Reference: Net profit of ₹0.790 lakh for year ended 31 March 2026

Balance Sheet Position (as at 30 September 2026)

Assets

  • Total Assets: ₹2,910.98 lakh (Previous: ₹3,185.67 lakh as at 31 March 2026)
  • Non-current assets: ₹2,509.85 lakh (Investments: ₹2,161.60 lakh, Loans: ₹348.25 lakh)
  • Current assets: ₹401.13 lakh (Cash & cash equivalents: ₹401.03 lakh, Other financial assets: ₹0.10 lakh)

Liabilities and Equity

  • Total Equity: ₹2,868.09 lakh (Equity Share Capital: ₹2,420.97 lakh, Other Equity: ₹447.12 lakh)
  • Current liabilities: ₹42.89 lakh (Trade payables: ₹25.20 lakh, Other Current Liabilities: ₹3.43 lakh, Provisions: ₹14.26 lakh)
  • Non-current liabilities: ₹0.00 lakh

Cash Flow Statement (Half-Year Ended 30 September 2026)

  • Net cash used in Operating Activities: ₹(0.90) lakh
  • Net cash from Investing Activities: ₹0.00 lakh
  • Net cash from Financing Activities: ₹0.00 lakh
  • Net decrease in Cash & Bank Balances: ₹(0.90) lakh
  • Cash & Cash Equivalents at beginning: ₹401.93 lakh
  • Cash & Cash Equivalents at end: ₹401.03 lakh

Additional Information

  • Paid-up Equity Share Capital: ₹24.210 lakh (Face Value ₹1 each)
  • Business Segment: Non-Banking Financial Services (only one segment)
  • Financial Statement Preparation: Prepared in accordance with Indian Accounting Standards (Ind AS)
  • Auditor Review: Arun Jain & Associates (FRN: 325687E) conducted limited review and issued unqualified report
  • Notes: Figures for previous periods have been regrouped/reclassified wherever necessary