Key Quantitative Figures

Quarter Ended September 30, 2026 (Unaudited):

  • Total Income: ₹63.15 lakhs (vs. ₹40.69 lakhs in Q2 FY2026)
  • Profit Before Tax: ₹53.36 lakhs (vs. ₹26.57 lakhs in Q2 FY2026)
  • Net Profit After Tax: ₹42.21 lakhs (vs. ₹20.63 lakhs in Q2 FY2026)
  • Basic & Diluted EPS: ₹0.14 (vs. ₹0.07 in Q2 FY2026)

Half Year Ended September 30, 2026 (Unaudited):

  • Total Income: ₹132.38 lakhs (vs. ₹95.66 lakhs in H1 FY2026)
  • Profit Before Tax: ₹107.89 lakhs (vs. ₹61.56 lakhs in H1 FY2026)
  • Net Profit After Tax: ₹85.10 lakhs (vs. ₹48.87 lakhs in H1 FY2026)
  • Basic & Diluted EPS: ₹0.28 (vs. ₹0.16 in H1 FY2026)

Revenue Breakdown (Q2 FY2027):

  • Interest Income: ₹21.95 lakhs
  • Profit from derivative transactions: ₹28.13 lakhs
  • Rental Income: ₹7.50 lakhs
  • Net gain on fair value changes: ₹5.57 lakhs

Tax Expenses (Q2 FY2027):

  • Current Tax: ₹11.47 lakhs
  • Short Provision of earlier years: (₹0.32) lakhs
  • Total Tax Expense: ₹11.15 lakhs

Capital Structure:

  • Paid-up equity share capital: ₹300.00 lakhs (30,000,000 shares of ₹1.00 face value)
  • Reserves: ₹1,367.14 lakhs (as per previous accounting year)

Segment Reporting

The company operates in two business segments:

Real Estate Segment (Q2 FY2027):

  • Segment Revenue: ₹7.50 lakhs
  • Segment Profit Before Tax: ₹7.49 lakhs
  • Segment Capital Employed: ₹126.42 lakhs

NBFC Activity Segment (Q2 FY2027):

  • Segment Revenue: ₹55.65 lakhs
  • Segment Profit Before Tax: ₹45.87 lakhs
  • Segment Capital Employed: ₹1,625.82 lakhs

Balance Sheet Position (as of September 30, 2026)

Assets: ₹1,862.78 lakhs

  • Financial Assets: ₹1,733.01 lakhs (including Cash & Cash Equivalents: ₹84.03 lakhs, Bank Balance: ₹268.06 lakhs, Investments: ₹219.90 lakhs)
  • Non-Financial Assets: ₹129.77 lakhs (including Property, Plant and Equipment: ₹129.58 lakhs)

Liabilities and Equity: ₹1,862.78 lakhs

  • Financial Liabilities: ₹105.01 lakhs (including Loans from Bank: ₹102.46 lakhs)
  • Non-Financial Liabilities: ₹5.53 lakhs
  • Equity: ₹1,752.24 lakhs

Cash Flow Statement (Half Year Ended September 30, 2026)

  • Cash from Operating Activities: ₹65.68 lakhs
  • Cash used in Investing Activities: (₹7.90) lakhs
  • Net Increase in Cash: ₹57.78 lakhs
  • Closing Cash & Cash Equivalents: ₹84.03 lakhs

Additional Information

  • The meeting commenced at 4:30 PM and concluded at 5:00 PM on September 13, 2026
  • Financial results reviewed by Audit Committee and approved by Board of Directors
  • Statutory Auditors A. Mohan & Co. issued limited review report (FRN: 017403N)
  • No investor complaints during the quarter
  • Previous periods' figures have been regrouped/reworked for comparability
  • Deferred tax asset/liability calculated at year-end as per Ind AS 12