Board Meeting Details

The Board of Directors meeting was held on November 12, 2026, commencing at 12:30 p.m. and concluding at 2:00 p.m. The board transacted the following business:

1. Approval of Standalone and Consolidated Unaudited Financial Results for the quarter and half-year ended September 30, 2026.

2. noted the Limited Review Reports on the aforesaid Standalone and Consolidated Financial Results.

3. noted an abstract of the Standalone and Consolidated Unaudited Financial Results for publication in newspapers pursuant to Regulation 47 of SEBI LODR Regulations.

Standalone Financial Performance (Q2 FY27)

Quarter ended September 30, 2026 (Unaudited):

  • Total Income: ₹2,633.67 lakh (Q2 FY26: ₹3,323.40 lakh)
  • Revenue from Operations: ₹2,630.07 lakh, comprising:
  • Interest Income: ₹35.90 lakh
  • Dividend Income: ₹11.93 lakh
  • Rental Income: ₹6.30 lakh
  • Fee and Commission Income: ₹258.87 lakh
  • Net Gain/(Loss) on Fair Value Changes: (₹16.03) lakh
  • Sale of Services: ₹7.90 lakh
  • Sale of Stock-in-Trade - Shares & Securities: ₹2,298.07 lakh
  • Other Revenue from operations: ₹27.13 lakh
  • Other Income: ₹3.60 lakh
  • Total Expenses: ₹2,669.36 lakh
  • Profit/(Loss) before Tax: (₹35.69) lakh (Q2 FY26: ₹181.31 lakh profit)
  • Tax Expense: (₹13.56) lakh
  • Net Profit/(Loss) after tax: (₹22.13) lakh (Q2 FY26: ₹141.95 lakh profit)
  • Total Comprehensive Income: (₹18.52) lakh
  • Earnings Per Share (Basic & Diluted): (₹0.28) (Q2 FY26: ₹1.78)

Standalone Financial Performance (H1 FY27)

Half-year ended September 30, 2026 (Unaudited):

  • Total Income: ₹4,869.45 lakh (H1 FY26: ₹5,348.72 lakh)
  • Net Profit after tax: ₹301.70 lakh (H1 FY26: ₹426.62 lakh)
  • Total Comprehensive Income: ₹304.16 lakh
  • Earnings Per Share (Basic & Diluted): ₹3.78 (H1 FY26: ₹5.34)

Consolidated Financial Performance (Q2 FY27)

Quarter ended September 30, 2026 (Unaudited):

  • Total Income: ₹2,639.15 lakh
  • Net Profit/(Loss) after tax: (₹8.40) lakh
  • Total Comprehensive Income: (₹4.79) lakh
  • Earnings Per Share (Basic & Diluted): (₹0.11)

Consolidated Financial Performance (H1 FY27)

Half-year ended September 30, 2026 (Unaudited):

  • Total Income: ₹4,882.56 lakh
  • Net Profit after tax: ₹322.37 lakh
  • Total Comprehensive Income: ₹324.83 lakh
  • Earnings Per Share (Basic & Diluted): ₹4.04

Capital Structure

As of September 30, 2026 (Standalone):

  • Paid-up Equity Share Capital: ₹798.44 lakh (Face value of ₹10 each)
  • Reserves excluding Revaluation Reserves: ₹5,498.15 lakh (March 31, 2026: ₹5,273.84 lakh)

Cash Flow Highlights (Standalone H1 FY27)

  • Cash Flow from Operating Activities: (₹85.67) lakh
  • Cash Flow from Investing Activities: ₹173.26 lakh
  • Cash Flow from Financing Activities: (₹79.04) lakh (dividend paid)
  • Net increase in cash and cash equivalents: ₹8.55 lakh
  • Cash and cash equivalents at period end: ₹95.00 lakh

Asset-Liability Position (Standalone)

As of September 30, 2026:

  • Total Assets: ₹6,641.52 lakh (March 31, 2026: ₹6,419.91 lakh)
  • Total Liabilities: ₹344.93 lakh (March 31, 2026: ₹347.63 lakh)
  • Total Equity: ₹6,296.59 lakh (March 31, 2026: ₹6,072.28 lakh)

Subsidiary and Associate Companies

The consolidated results include:

  • Subsidiary: SFSL Commodity Trading Private Limited (Total Revenue: ₹13.11 lakh, Net Profit: ₹7.87 lakh for H1 FY26)
  • Associates: Sumedha Management Solutions Private Limited, US Infotech Private Limited, and Urushya Fund Management LLP

Auditor Review

The Limited Review of the Unaudited Standalone and Consolidated Financial Results was carried out by V. Singhi & Associates, Chartered Accountants (Firm Registration Number: 311017E). The review concluded that nothing has come to their attention that causes them to believe that the statements contain any material misstatement.

Additional Information

The abstract of the results is being published in newspapers pursuant to Regulation 47 of SEBI LODR Regulations. The full results are available on the company's website and BSE's website.