Financial Performance Highlights

Quarter Ended September 30, 2026 (Q2 FY2027):

  • Total Income: ₹315.66 lakh
  • Profit Before Tax: ₹311.10 lakh
  • Profit After Tax: ₹232.93 lakh
  • Basic and Diluted EPS: ₹23.77
  • Other Comprehensive Income: ₹3,310.29 lakh
  • Total Comprehensive Income: ₹3,543.22 lakh

Half Year Ended September 30, 2026 (H1 FY2027):

  • Total Income: ₹388.61 lakh
  • Profit Before Tax: ₹377.88 lakh
  • Profit After Tax: ₹282.56 lakh
  • Basic and Diluted EPS: ₹28.83
  • Other Comprehensive Income: ₹5,544.96 lakh
  • Total Comprehensive Income: ₹5,827.52 lakh

Comparative Performance

Quarterly Comparison (Q2 FY2027 vs Q2 FY2026):

  • Total Income increased from ₹267.03 lakh to ₹315.66 lakh
  • Profit Before Tax increased from ₹262.99 lakh to ₹311.10 lakh
  • Profit After Tax increased from ₹198.02 lakh to ₹232.93 lakh
  • EPS increased from ₹20.21 to ₹23.77
  • Other Comprehensive Income turned positive from loss of ₹(2,108.86) lakh to gain of ₹3,310.29 lakh

Half Yearly Comparison (H1 FY2027 vs H1 FY2026):

  • Total Income increased from ₹272.03 lakh to ₹388.61 lakh
  • Profit Before Tax increased from ₹261.35 lakh to ₹377.88 lakh
  • Profit After Tax increased from ₹196.25 lakh to ₹282.56 lakh
  • EPS increased from ₹20.03 to ₹28.83
  • Other Comprehensive Income turned positive from loss of ₹(975.51) lakh to gain of ₹5,544.96 lakh

Income Breakdown (H1 FY2027)

  • Revenue from operations: Nil
  • Net Gain on Fair Value Changes: ₹1.78 lakh
  • Other Income: ₹386.83 lakh

Expense Breakdown (H1 FY2027)

  • Employee benefits expense: ₹4.81 lakh
  • Other expenses: ₹5.92 lakh
  • Total Expenses: ₹10.73 lakh

Tax Expenses (H1 FY2027)

  • Current tax: ₹95.04 lakh
  • Deferred tax: ₹0.28 lakh
  • Total Tax: ₹95.32 lakh

Balance Sheet Position (as at September 30, 2026)

Assets:

  • Total Assets: ₹19,125.34 lakh (vs ₹13,253.22 lakh as at March 31, 2026)
  • Non-Current Assets: ₹16,812.71 lakh (primarily investments of ₹16,805.95 lakh)
  • Current Assets: ₹2,312.63 lakh (including cash ₹30.45 lakh and loans ₹2,220.00 lakh)

Equity and Liabilities:

  • Equity Share Capital: ₹98.00 lakh (unchanged)
  • Other Equity: ₹18,979.26 lakh (vs ₹13,151.74 lakh as at March 31, 2026)
  • Total Equity: ₹19,077.26 lakh
  • Current Liabilities: ₹48.08 lakh (including current tax liability of ₹47.71 lakh)

Cash Flow Statement (H1 FY2027)

  • Net cash used in operating activities: ₹(123.35) lakh
  • Net cash used in investing activities: ₹(95.85) lakh
  • Net decrease in cash and cash equivalents: ₹(219.20) lakh
  • Cash and cash equivalents at end of period: ₹30.45 lakh (vs ₹249.65 lakh at beginning)

Additional Information

  • The company operates in a single segment
  • Paid-up equity share capital remains unchanged at ₹98.00 lakh (face value ₹10 each)
  • Figures have been regrouped/reworked wherever necessary for comparability
  • The results are available on the company's website (www.speedagecommercials.in) and BSE website