Sita Enterprises Limited held a Board of Directors meeting on 14th November, 2026 at their Registered Office in Mumbai. The meeting commenced at 2:30 PM and concluded at 3:00 PM. The Board approved the Un-Audited Standalone Financial Results for the quarter and half year ended 30th September, 2026.
Financial Performance - Quarter Ended 30th September, 2026
- Total Revenue: ₹61.34 lakhs, consisting entirely of Interest Income
- Total Expenses: ₹14.24 lakhs, comprising:
- Employee Benefits Expenses: ₹3.74 lakhs
- Finance Cost: ₹2.10 lakhs
- Travelling & Conveyance Expenses: ₹0.22 lakhs
- Legal and Professional Charges: ₹3.10 lakhs
- Other Misc Expenses: ₹5.06 lakhs
- Depreciation: ₹0.02 lakhs
- Profit Before Exceptional Item and Tax: ₹47.11 lakhs
- Exceptional Item: ₹16.15 lakhs (expenditure towards increase in authorized share capital)
- Tax Expenses: Not specified for current quarter
- Net Profit for the Period: ₹30.96 lakhs
- Earnings Per Share (Basic and Diluted): ₹1.03
Financial Performance - Half Year Ended 30th September, 2026
- Total Revenue: ₹87.90 lakhs
- Total Income: ₹87.91 lakhs (including Other Income of ₹0.09 lakhs)
- Total Expenses: ₹27.27 lakhs
- Profit Before Exceptional Item and Tax: ₹60.64 lakhs
- Exceptional Item: ₹16.15 lakhs
- Tax Expenses: ₹2.75 lakhs
- Net Profit for the Period: ₹41.74 lakhs
- Earnings Per Share (Basic and Diluted): ₹1.39
Comparative Performance
Quarterly Comparison (30-9-2026 vs 30-9-2025):
- Interest Income: ₹61.34 lakhs vs ₹13.19 lakhs
- Dividend Income: Not specified vs ₹5.89 lakhs
- Net gain on fair value changes: Not specified vs ₹244.05 lakhs
- Total Revenue: ₹61.34 lakhs vs ₹263.13 lakhs
- Net Profit: ₹30.96 lakhs vs ₹217.74 lakhs
- EPS: ₹1.03 vs ₹7.26
Half-Yearly Comparison (30-9-2026 vs 30-9-2025):
- Total Income: ₹87.91 lakhs vs ₹476.89 lakhs
- Net Profit: ₹41.74 lakhs vs ₹415.87 lakhs
- EPS: ₹1.39 vs ₹13.86
Capital Structure
- Paid up Equity Share Capital: Remained constant at ₹300.00 lakhs (Face value of ₹10 each)
- Other Equity: ₹1,742.13 lakhs as of 30th September, 2026 vs ₹1,700.39 lakhs as of 31st March, 2026
Assets and Liabilities Position (as at 30.09.2026)
- Total Assets: ₹2,124.96 lakhs
- Financial Assets: ₹2,050.22 lakhs comprising:
- Cash and cash equivalents: ₹95.41 lakhs
- Loans and Advances: ₹746.83 lakhs
- Investments: ₹1,207.98 lakhs
- Non-Financial Assets: ₹74.74 lakhs comprising:
- Current Tax Assets (Net): ₹73.98 lakhs
- Property Plant & Equipment: ₹0.76 lakhs
- Liabilities: ₹382.83 lakhs comprising:
- Financial Liabilities: ₹3.58 lakhs
- Current Tax Liabilities: ₹76.75 lakhs
- Contingent Provisions: ₹2.50 lakhs
- Equity: ₹2,042.13 lakhs
Cash Flow Statement - Half Year Ended 30th September, 2026
- Net Cash from Operating Activities: ₹70.07 lakhs
- Net Cash Used in Investing Activities: ₹(96.01) lakhs
- Net increase/(decrease) in Cash: ₹(25.94) lakhs
- Cash and Cash equivalents Opening Balance: ₹121.35 lakhs
- Cash and Cash equivalents Closing Balance: ₹95.41 lakhs
Additional Information
- The Company is primarily engaged in investment and financing activities with no separate reportable segments as per Ind AS 108
- The exceptional item of ₹16.15 lakhs represents expenditure towards increase in authorized share capital, comprising applicable statutory fees and stamp duty
- Financial results prepared in accordance with Indian Accounting Standards (Ind AS), Companies Act, 2013, and SEBI guidelines
- The Statement of Assets & Liabilities and Summary of Cash Flow Statement are attached to the results