Key Board Approvals

1. Approved the Un-Audited Standalone Financial Results for the Half Year ended September 30, 2026 pursuant to Regulation 33 of the SEBI Listing Regulations.

2. Reviewed and noted the Limited Review Report on the financial results issued by the company's statutory auditors, M/s. Hemant Arora & Co. LLP, Chartered Accountants.

Financial Results Overview (Half Year Ended September 30, 2026)

Revenue:

  • Revenue from operations (Interest Income): ₹164.23 lakh
  • Total Revenue from Operations: ₹164.23 lakh
  • Other Income: ₹0.00
  • Total Income: ₹164.23 lakh

Expenses:

  • Finance Costs: ₹3.18 lakh
  • Impairment of financial instruments: ₹0.06 lakh
  • Employee benefits expense: ₹104.11 lakh
  • Depreciation and amortization expense: ₹20.11 lakh
  • Other expenses: ₹14.02 lakh
  • Total Expenses: ₹141.48 lakh

Profitability:

  • Profit before tax: ₹22.75 lakh
  • Tax expense: ₹6.56 lakh
  • Current tax: ₹5.72 lakh
  • Deferred Tax: ₹0.83 lakh
  • Prior Period Tax Expenses: ₹0.00
  • Profit for the period from continuing operations: ₹16.19 lakh

Other Comprehensive Income:

  • Re-measurement of Equity Instruments through other comprehensive income: ₹51.06 lakh
  • Deferred Tax relating to OCI items: ₹(12.85) lakh
  • Total Other Comprehensive Income for the period (Net of Tax): ₹38.21 lakh
  • Total Comprehensive Income for the period: ₹54.40 lakh

Earnings Per Share:

  • Basic EPS: ₹0.06
  • Diluted EPS: ₹0.06

Balance Sheet Position (As at September 30, 2026)

Assets:

  • Total Assets: ₹660.55 crore
  • Financial Assets: ₹640.43 crore
  • Cash and Cash Equivalents: ₹7.88 lakh
  • Loans: ₹4,446.05 lakh
  • Investment: ₹1,950.40 lakh
  • Non-Financial Assets: ₹20.12 lakh
  • Current Tax Assets (Net): ₹77.15 lakh
  • Property, Plant and Equipment: ₹123.33 lakh
  • Other Non-financial Assets: ₹0.65 lakh

Liabilities and Equity:

  • Total Liabilities: ₹91.15 lakh
  • Financial Liabilities: ₹52.31 lakh
  • Borrowings: ₹31.37 lakh
  • Other Financial Liabilities: ₹491.76 lakh
  • Non-Financial Liabilities: ₹388.37 lakh
  • Provisions: ₹39.94 lakh
  • Deferred Tax Liability: ₹348.43 lakh
  • Total Equity: ₹569.40 lakh
  • Equity Share capital: ₹249.62 lakh
  • Other Equity: ₹319.78 lakh

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

  • Cash Flow from Operating Activities: ₹98.13 lakh
  • Cash Flow from Investing Activities: ₹(65.75) lakh
  • Cash Flow from Financing Activities: ₹(31.99) lakh
  • Net increase in Cash & Cash Equivalents: ₹0.40 lakh
  • Closing cash & cash equivalents: ₹0.40 lakh

Additional Information

  • The company has only one business segment: financing of loans
  • Investor complaints received during the quarter: 0
  • Investor complaints disposed off during the quarter: 0
  • Unresolved complaints at the end of the quarter: 0
  • The financial results were prepared in compliance with Indian Accounting Standards (Ind AS)