Key Financial Figures (Standalone)

Profit & Loss Statement (₹ in Lakhs)

For the Quarter Ended (Q2 FY2026):

  • Revenue from Operations: ₹88.70
  • Other Income: ₹0.40
  • Total Revenue: ₹89.10
  • Total Expenses: ₹180.50
  • Loss before tax: (₹91.40)
  • Tax Expense: ₹0.00
  • Net Loss for the period: (₹91.40)
  • Basic & Diluted EPS: (₹0.71)

For the Half Year Ended (H1 FY2026):

  • Revenue from Operations: ₹250.98
  • Other Income: ₹16.92
  • Total Revenue: ₹267.90
  • Total Expenses: ₹402.02
  • Loss before tax: (₹134.12)
  • Tax Expense: ₹0.00
  • Net Loss for the period: (₹134.12)
  • Basic & Diluted EPS: (₹1.04)

Comparative Figures (H1 FY2025):

  • Total Revenue: ₹25.30
  • Net Loss: (₹316.91)
  • Basic & Diluted EPS: (₹2.45)

Full Year FY2026 (Audited):

  • Total Revenue: ₹3,426.53
  • Net Profit: ₹1,160.08
  • Basic & Diluted EPS: ₹8.97

Balance Sheet Highlights as of September 30, 2026 (Unaudited) vs March 31, 2026 (Audited) (₹ in Lakhs)

Assets:

  • Property, Plant and Equipment: ₹1,066.39 (vs ₹1.80)
  • Right-of-Use Asset: ₹806.75 (vs ₹820.54)
  • Investment Property: ₹0.00 (vs ₹855.40)
  • Inventories: ₹3,662.55 (vs ₹3,515.34)
  • Cash and Cash Equivalents: ₹31.01 (vs ₹193.08)
  • Total Assets: ₹7,903.80 (vs ₹7,631.19)

Equity & Liabilities:

  • Paid-up Equity Share Capital (Face Value ₹10): ₹1,292.93 (unchanged)
  • Other Equity: (₹464.13) (vs (₹330.01))
  • Total Equity: ₹828.80 (vs ₹962.92)
  • Borrowings (Current): ₹3,932.15 (vs ₹3,574.71)
  • Lease Liability (Current): ₹38.40 (unchanged)

Cash Flow Statement (H1 FY2026) (₹ in Lakhs)

  • Net Cash from Operating Activities: (₹186.79)
  • Net Cash from Investing Activities: (₹217.00)
  • Net Cash from Financing Activities: ₹241.72
  • Net Decrease in Cash and Equivalents: (₹162.07)
  • Cash and Equivalents at period end: ₹31.01

Key Financial Figures (Consolidated)

The consolidated results include SSPDL Infratech Private Limited (Wholly Owned Subsidiary) and Northwood Properties India Private Limited (Associate). The performance is materially consistent with the standalone results.

For the Quarter Ended (Q2 FY2026):

  • Net Loss attributable to owners: (₹91.93)
  • Basic & Diluted EPS: (₹0.71)

For the Half Year Ended (H1 FY2026):

  • Net Loss attributable to owners: (₹134.72)
  • Basic & Diluted EPS: (₹1.04)

Operational and Strategic Updates

Segment Reporting: The company operates in a single segment: Property Development. Separate segment reporting per Ind AS 108 is not required.

Project Update: During the half-year, the company completed the construction of the Park Center Project at Demonte Colony, Chennai. Management decided to transfer the project from 'Investment Property under Construction' to 'Property, Plant and Equipment' with a value of ₹1,073.42 Lakhs. This asset is now measured under the cost model of Ind AS 16 and will be depreciated on a straight-line basis starting July 2026.

Capital Structure

  • The paid-up equity share capital remained unchanged at ₹1,292.93 Lakhs (Face Value ₹10 per share) throughout all periods presented.

Notes and Qualifications

  • Figures for previous periods have been regrouped and/or reclassified wherever considered necessary.
  • The financial results are subject to a limited review by the statutory auditors.