Key Quantitative Figures

Quarterly Results (Q2 FY27)

  • Revenue from Operations: ₹25.44 lakh
  • Interest Income: ₹19.15 lakh
  • Rental Income: ₹6.29 lakh
  • Total Income: ₹25.44 lakh
  • Total Expenses: ₹21.26 lakh
  • Finance Cost: ₹1.05 lakh
  • Other Expenses: ₹15.99 lakh
  • Depreciation, amortisation and impairment: ₹0.68 lakh
  • Profit before tax: ₹4.18 lakh
  • Tax Expense: ₹(0.31) lakh (Net, after deferred tax credit of ₹0.62 lakh)
  • Net Profit for the period: ₹4.50 lakh
  • Earnings Per Share (EPS):
  • Basic: ₹0.35
  • Diluted: ₹0.35
  • Paid-up share capital: ₹127.73 lakh (12,773,000 shares of ₹10 each)

Half-Yearly Results (H1 FY27)

  • Revenue from Operations: ₹50.67 lakh
  • Interest Income: ₹58.10 lakh
  • Rental Income: ₹12.57 lakh
  • Total Income: ₹50.73 lakh
  • Total Expenses: ₹37.97 lakh
  • Profit before tax: ₹12.76 lakh
  • Tax Expense: ₹0.62 lakh (Net, after deferred tax credit of ₹0.80 lakh)
  • Net Profit for the period: ₹12.14 lakh
  • Earnings Per Share (EPS):
  • Basic: ₹0.95
  • Diluted: ₹0.95

Comparative Figures

Quarter Ended September 30, 2025 (Q2 FY26)

  • Net Profit: ₹8.97 lakh
  • Total Income: ₹23.54 lakh
  • Basic EPS: ₹0.70

Half Year Ended September 30, 2025 (H1 FY26)

  • Net Profit: ₹18.37 lakh
  • Total Income: ₹46.89 lakh
  • Basic EPS: ₹1.44

Full Year Ended March 31, 2026 (FY26)

  • Net Loss: ₹(10.24) lakh
  • Total Income: ₹94.09 lakh
  • Basic EPS: ₹(0.80)

Balance Sheet Highlights as at September 30, 2026

  • Total Assets: ₹986.85 lakh
  • Financial Assets: ₹886.22 lakh
  • Cash and cash equivalents: ₹5.82 lakh
  • Loans: ₹733.89 lakh
  • Other financial assets: ₹146.51 lakh
  • Non-Financial Assets: ₹100.63 lakh
  • Current tax assets (net): ₹25.82 lakh
  • Deferred tax assets (net): ₹19.77 lakh
  • Investment Property: ₹38.24 lakh
  • Property, plant and equipment: ₹3.15 lakh
  • Total Liabilities: ₹254.69 lakh
  • Financial Liabilities: ₹212.96 lakh
  • Borrowings (other than debt securities): ₹194.51 lakh
  • Other payables: ₹16.96 lakh
  • Non-Financial Liabilities: ₹41.73 lakh
  • Provisions: ₹41.34 lakh
  • Equity: ₹732.15 lakh
  • Equity share capital: ₹127.73 lakh
  • Other equity: ₹604.43 lakh

Cash Flow Statement for H1 FY27

  • Cash Flow from Operating Activities: Net outflow of ₹(23.50) lakh
  • Cash Flow from Investing Activities: Net inflow of ₹12.57 lakh (primarily from rent received)
  • Cash Flow from Financing Activities: Net inflow of ₹14.78 lakh (from borrowings)
  • Net change in cash: ₹3.85 lakh
  • Cash at beginning of period: ₹1.97 lakh
  • Cash at end of period: ₹5.82 lakh

Board Meeting Details

  • The Board of Directors meeting was held on November 6, 2026
  • Meeting commenced at 11:30 AM and concluded at 12:00 PM
  • The board approved:
  • Unaudited Standalone Financial Results for Q2 and H1 FY27
  • Balance Sheet for the half year ended September 30, 2026
  • Cash Flow Statement for the half year ended September 30, 2026

Auditor Review

M/s. ADV & Associates, Chartered Accountants (Firm Registration No. 128045W), issued a limited review report on the unaudited financial results. Partner CA Pratik Kabra (Membership No. 611401) concluded that nothing has come to their attention that causes them to believe the statement contains any material misstatement.