Key Quantitative Figures - Standalone (Amounts in ₹ Lakhs)

Income Statement Highlights:

  • Total Income: ₹1,431 lakhs (vs. ₹(126) lakhs in Q4 FY26 and ₹897 lakhs in Q1 FY26)
  • Interest Income: ₹348 lakhs (vs. ₹374 lakhs previous quarter)
  • Dividend Income: ₹14 lakhs (vs. ₹32 lakhs previous quarter)
  • Net gain on fair value changes: ₹1,069 lakhs (vs. loss of ₹534 lakhs previous quarter)
  • Total Expenses: ₹227 lakhs (vs. ₹270 lakhs previous quarter)
  • Profit before tax: ₹1,204 lakhs (vs. loss of ₹396 lakhs previous quarter)

Tax Details:

  • Current Tax: ₹19 lakhs
  • MAT Credit Entitled: ₹18 lakhs
  • MAT Credit Utilized: ₹(18) lakhs
  • Deferred Tax/(Reversal): ₹(63) lakhs

Profit and Comprehensive Income:

  • Profit for the period: ₹1,247 lakhs (vs. loss of ₹419 lakhs in Q4 FY26 and profit of ₹480 lakhs in Q1 FY26)
  • Other Comprehensive Income: ₹12,276 lakhs (net gain on equity instruments at FVOCI after tax)
  • Total Comprehensive Income: ₹13,523 lakhs (vs. loss of ₹17,334 lakhs previous quarter)

Key Metrics:

  • Paid-up Equity Share Capital: ₹1,061 lakhs (face value ₹10 per share)
  • Earnings Per Share (Basic and Diluted): ₹11.77 (vs. ₹(3.96) previous quarter)

Key Quantitative Figures - Consolidated (Amounts in ₹ Lakhs)

Income Statement Highlights:

  • Total Income: ₹2,375 lakhs (vs. ₹(542) lakhs in Q4 FY26 and ₹1,367 lakhs in Q1 FY26)
  • Interest Income: ₹386 lakhs
  • Dividend Income: ₹28 lakhs
  • Net gain on fair value changes: ₹1,941 lakhs
  • Total Expenses: ₹292 lakhs
  • Profit before tax: ₹2,083 lakhs (vs. loss of ₹942 lakhs previous quarter)

Tax Details:

  • Current Tax: ₹34 lakhs
  • MAT Credit Entitled: ₹18 lakhs
  • MAT Credit Utilized: ₹(18) lakhs
  • Tax adjustments related to earlier year: ₹2 lakhs
  • Deferred Tax/(Reversal): ₹(7) lakhs

Profit Attribution:

  • Profit for the period attributed to owners: ₹2,022 lakhs (vs. loss of ₹910 lakhs previous quarter)
  • Profit for the period attributed to non-controlling interest: ₹32 lakhs

Comprehensive Income:

  • Other Comprehensive Income: ₹13,852 lakhs
  • Total Comprehensive Income: ₹15,906 lakhs
  • Comprehensive income attributed to owners: ₹15,736 lakhs
  • Comprehensive income attributed to non-controlling interest: ₹170 lakhs

Key Metrics:

  • Paid-up Equity Share Capital: ₹1,061 lakhs
  • Earnings Per Share (Basic and Diluted): ₹19.09 (vs. ₹(8.59) previous quarter)

Subsidiary Information

The consolidated results include the following subsidiaries:

1. RTM Investment & Trading Company Ltd. (India)

2. SCM Investment & Trading Company Ltd. (India)

3. SIL Properties Ltd. (India - step down subsidiary)

4. RTM Properties Ltd. (India - step down subsidiary)

5. SIL International Pte Ltd. (Singapore)

Regulatory and Compliance Information

  • The company is registered with RBI as a Non-Banking Financial Company classified under "Middle Layer"
  • No impairment reserve shortfall between Ind AS 109 and IRACP norms as of June 30, 2026
  • Financial results prepared in accordance with Indian Accounting Standards (Ind AS)
  • Results reviewed by Audit Committee and approved by Board of Directors
  • Limited review reports provided by DMKH & Co., Chartered Accountants