Board Meeting Details

The Board of Directors meeting was held on Monday, 19th October 2026, commencing at 06:00 PM and concluding at 06:30 PM, where the financial results were approved.

Financial Results Overview

Income Statement Highlights (₹ in Lakhs)

Quarter Ended 30th September 2026 (Q2 FY27):

  • Total Income: ₹15,325.00
  • Interest Income: ₹15,322.38
  • Interest on fixed deposit: ₹2.62
  • Employee benefits expense: ₹2.58
  • Other expenses: ₹6.06
  • Total expenses: ₹8.65
  • Profit before tax: ₹15,316.35
  • Net profit for the period: ₹15,316.35
  • Basic EPS: ₹62.00
  • Diluted EPS: ₹62.00
  • Paid-up equity share capital: ₹2,470.37 (Face value ₹10 per share)

Half Year Ended 30th September 2026 (H1 FY27):

  • Total Income: ₹15,350.50
  • Profit before tax: ₹15,332.69
  • Net profit for the period: ₹15,332.69
  • Basic EPS: ₹281.83
  • Diluted EPS: ₹281.83

Comparative Figures (H1 FY26):

  • Total Income: ₹105.27
  • Profit before tax: ₹1,04,990.49
  • Net profit for the period: ₹1,04,990.49
  • Basic EPS: ₹437.79

Cash Flow Statement (H1 FY27, ₹ in Lakhs)

  • Profit before taxation: ₹15,332.69
  • Net cash from operating activities: ₹13,790.59
  • Payment of loans & advances: (₹13,816.59)
  • Net cash used in investing activities: (₹13,816.59)
  • Proceeds from issue of share capital: ₹72.17
  • Proceeds from issue of Preference Capital: ₹1,16,298.00
  • Repayment of Borrowings: (₹1,16,498.38)
  • Net cash used in financing activities: (₹128.21)
  • Net decrease in cash and cash equivalents: (₹154.20)
  • Cash and cash equivalents at beginning: ₹159.41
  • Cash and cash equivalents at end: ₹5.21

Balance Sheet Position (as of 30th September 2026, ₹ in Lakhs)

Assets:

  • Total Assets: ₹1,34,078.15
  • Investments: ₹1,19,400.05
  • Current tax assets (Net): ₹12,900.58
  • Other non-financial assets: ₹1,768.46
  • Bank Balance: ₹3.10
  • Derivative financial instruments: ₹2.11
  • Other Receivables: ₹0.12
  • Non Financial Asset: ₹0.66
  • Investment Property: ₹1.93
  • Property, Plant and Equipment: ₹1.14

Equity and Liabilities:

  • Total Equity: ₹1,23,517.36
  • Equity Share Capital: ₹48,989.57
  • Other Equity: ₹74,527.79
  • Total liabilities: ₹10,560.79
  • Other financial liabilities: ₹5.40
  • Current tax liabilities (Net): ₹10.94
  • Deferred tax liabilities (Net): ₹10,544.45

Limited Review Report Details

  • Review conducted by: V R S K & ASSOCIATES, Statutory Auditors
  • Report date: 19th October 2026
  • Qualification: The auditors emphasized that the financial results have not been prepared in accordance with applicable accounting standards (Ind AS) prescribed under Section 133 of the Companies Act, 2013. Specifically, interest on loans given has not been provided.
  • Conclusion: Subject to the qualification, nothing has come to their attention that causes them to believe the financial results contain any material misstatement except for the non-provision of interest on loans.

Notes to Financial Results

1. The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors on 19/10/2026.

2. Results prepared in compliance with Companies (India Accounting Standards) Rules, 2015 as amended.

3. Format modified to comply with SEBI's circular dated 5th July 2016, Ind AS and Schedule III (Division-II).

4. Limited Review report carried out for quarter ended 30th September 2026.

5. Previous period figures have been regrouped to confirm to current period classification.