South Asian Enterprises Limited disclosed its unaudited financial results for the quarter and half year ended September 30, 2026, approved by the Board of Directors in a meeting held on October 28, 2026, from 3:30 PM to 5:00 PM. The disclosure was made pursuant to Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Highlights

Quarter Ended September 30, 2026 (Q2 FY27):

  • Revenue from Operations: ₹6.08 lakh (compared to ₹11.53 lakh in Q2 FY26)
  • Other Income: ₹7.29 lakh (compared to ₹19.88 lakh in Q2 FY26)
  • Total Income: ₹13.37 lakh (compared to ₹31.41 lakh in Q2 FY26)
  • Total Expenses: ₹17.89 lakh (compared to ₹25.51 lakh in Q2 FY26)
  • Loss Before Exceptional Items and Tax: ₹(4.52) lakh (compared to profit of ₹5.90 lakh in Q2 FY26)
  • Exceptional Items: Profit of ₹15.00 lakh from sale of property, plant and equipment
  • Profit Before Tax after exceptional items: ₹10.48 lakh
  • Tax Expense: ₹(0.02) lakh (deferred tax)
  • Profit After Tax: ₹10.46 lakh (compared to ₹1.99 lakh in Q2 FY26)
  • Other Comprehensive Income: ₹0.10 lakh
  • Total Comprehensive Income: ₹10.56 lakh
  • Basic EPS (after exceptional items): ₹0.26

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

  • Revenue from Operations: ₹13.79 lakh (compared to ₹15.13 lakh in H1 FY26)
  • Other Income: ₹11.19 lakh
  • Total Income: ₹24.98 lakh (compared to ₹39.56 lakh in H1 FY26)
  • Total Expenses: ₹36.19 lakh (compared to ₹39.60 lakh in H1 FY26)
  • Loss Before Exceptional Items and Tax: ₹(11.21) lakh (compared to ₹(0.04) lakh in H1 FY26)
  • Exceptional Items: Profit of ₹15.00 lakh from sale of property, plant and equipment
  • Profit Before Tax after exceptional items: ₹3.79 lakh
  • Tax Expense: ₹(0.03) lakh (deferred tax)
  • Profit After Tax: ₹3.76 lakh (compared to ₹(3.96) lakh in H1 FY26)
  • Other Comprehensive Income: ₹0.18 lakh
  • Total Comprehensive Income: ₹3.94 lakh
  • Basic EPS (after exceptional items): ₹0.09

Segment-wise Performance (Quarter Ended September 30, 2026)

  • Entertainment Segment: Revenue - ₹0.00, Segment Result - ₹0.00
  • Trading Segment: Revenue - ₹6.08 lakh, Segment Result - ₹(1.69) lakh
  • Others Segment: Revenue - ₹7.29 lakh, Segment Result - ₹7.29 lakh

Capital Structure

  • Paid-up Share Capital: ₹399.91 lakh (unchanged from previous periods)
  • Other Equity: ₹(68.79) lakh (improved from ₹(72.72) lakh as of March 31, 2026)

Financial Position as at September 30, 2026

  • Total Assets: ₹337.89 lakh (increased from ₹332.49 lakh as of March 31, 2026)
  • Non-Current Assets: ₹63.19 lakh (significantly increased from ₹11.10 lakh)
  • Property, Plant and Equipment: ₹0.16 lakh
  • Investments: ₹60.82 lakh (increased from ₹8.61 lakh)
  • Other financial assets: ₹0.11 lakh
  • Deferred tax asset: ₹2.10 lakh
  • Current Assets: ₹274.70 lakh
  • Inventories: ₹4.87 lakh
  • Trade Receivable: ₹1.50 lakh
  • Cash and cash equivalents: ₹5.00 lakh
  • Bank balances other than cash: ₹253.49 lakh
  • Current Tax Assets: ₹2.21 lakh
  • Other current assets: ₹7.63 lakh
  • Total Equity: ₹331.12 lakh
  • Current Liabilities: ₹6.77 lakh

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

  • Cash from Operating Activities: ₹39.21 lakh
  • Cash used in Investing Activities: ₹(41.28) lakh
  • Cash used in Financing Activities: ₹(0.01) lakh
  • Net decrease in Cash & Cash Equivalents: ₹(2.06) lakh

Exceptional Item Disclosure

The company recognized an exceptional gain of ₹15.00 lakh from the sale of equipment at an amusement park in Kanpur, which has been disclosed separately in accordance with Ind AS requirements.