Shyamkamal Investments Q2 Net Profit ₹29.18 Lacs

Financial Results Summary (₹ in Lacs)

Quarterly Performance (Q2 FY2026)

• Revenue from Operations: ₹74.84
• Net gain on fair value changes: (₹4.32)
• Other Income: ₹0.00
• Total Income: ₹70.52
• Total Expenses: ₹41.34
• Finance costs: ₹30.56
• Impairment on financial instruments: ₹2.46
• Employees benefits expense: ₹1.67
• Depreciation and amortisation: ₹0.06
• Fees & commission expense: ₹3.49
• Other Expenses: ₹4.78
• Profit Before Tax: ₹29.18
• Total Tax Expenses: ₹0.00
• Profit for the period: ₹29.18
• Other comprehensive income: (₹5.89)
• Total Comprehensive income: ₹23.29
• Basic and Diluted EPS: ₹0.11

Half-Yearly Performance (H1 FY2026)

• Revenue from Operations: ₹140.33
• Net gain on fair value changes: ₹5.19
• Other Income: ₹0.42
• Total Income: ₹145.94
• Total Expenses: ₹78.05
• Finance costs: ₹57.03
• Employees benefits expense: ₹4.12
• Depreciation and amortisation: ₹0.11
• Fees & commission expense: ₹10.36
• Other Expenses: ₹6.43
• Profit Before Tax: ₹67.88
• Total Tax Expenses: ₹0.00
• Profit for the period: ₹67.88
• Other comprehensive income: ₹11.77
• Total Comprehensive income: ₹79.66
• Basic and Diluted EPS: ₹0.26

Comparative Performance

• H1 FY2026 Total Income: ₹145.94 lacs vs H1 FY2025: ₹103.35 lacs
• H1 FY2026 Profit for the period: ₹67.88 lacs vs H1 FY2025: ₹19.77 lacs
• Q2 FY2026 Profit for the period: ₹29.18 lacs vs Q2 FY2025: ₹21.96 lacs

Balance Sheet Position (As at 30th September, 2026)

• Total Assets: ₹3,888.80 lacs
• Financial Assets: ₹3,771.89 lacs
• Cash & Cash Equivalents: ₹125.39 lacs
• Loans & Advances: ₹3,374.02 lacs
• Investments: ₹271.58 lacs
• Other Financial Assets: ₹0.90 lacs
• Non-Financial Assets: ₹116.91 lacs
• Property, Plant & equipments: ₹100.56 lacs
• Other non-financial assets: ₹16.36 lacs
• Total Equity and Liabilities: ₹3,888.80 lacs
• Financial Liabilities: ₹1,856.39 lacs
• Borrowings: ₹1,850.75 lacs
• Trade Payables: ₹1.51 lacs
• Other Financial Liabilities: ₹4.13 lacs
• Non-Financial Liabilities: ₹0.03 lacs
• Equity: ₹2,032.38 lacs
• Equity Share Capital: ₹2,641.30 lacs
• Other Equity: (₹608.92) lacs

Cash Flow Statement (H1 FY2026)

• Cash from Operating Activities: ₹128.75 lacs
• Cash from Investing Activities: (₹646.06) lacs
• Purchase of Fixed Assets: (₹100.00) lacs
• Increase in Long Term/Short Term Advances: (₹540.87) lacs
• Increase in Investments: (₹5.19) lacs
• Cash from Financing Activities: ₹618.46 lacs
• Finance Cost incurred: (₹57.03) lacs
• Increase in Long Term/Short Term Borrowings: ₹675.49 lacs
• Net Increase in Cash: ₹101.15 lacs
• Closing Cash Balance: ₹125.39 lacs

Auditor's Review Report

• Mukeshkumar Jain & Co., Chartered Accountants (FRN: 106619W) conducted a limited review of the financial results.
• The review was performed in accordance with Standard on Review Engagements (SRE) 2410.
• Qualification: The bank balances and transactions with HDFC Bank and Canara Bank for the quarter ended 30 September 2026 could not be verified in the absence of the respective bank statements.
• The auditors did not express an audit opinion but stated that nothing came to their attention causing belief that the financial results contain material misstatement.

Related Party Transactions

• Transaction with Morabia Enterprise Private Limited (Entity exercising significant influence):
• Nature: Loan taken
• Additional loan availed during H1 FY2026: ₹250.00 lacs
• Opening balance: ₹1,175.26 lacs
• Closing balance: ₹1,425.32 lacs
• Interest paid during period: ₹48.99 lacs
• Accrued interest (net of TDS): ₹49.05 lacs

Capital Structure

• Paid-up equity share capital: ₹2,641.30 lacs
• Face value per share: ₹10.00
• Number of shares: 26,413,000 (calculated)

Governance and Approval

• Financial results reviewed by the audit committee and approved by the board of directors on Monday, November 02, 2026.
• Prepared in accordance with Indian Accounting Standards (Ind AS).
• Company operates in one primary segment: trading and investment in securities.