Board Meeting Details

The board meeting was held on October 21, 2026, commencing at 3:00 PM and concluding at 3:30 PM. The board approved the unaudited financial results and cash flow statements, which were reviewed by the Audit Committee.

Financial Results Overview

Income Statement (Amount in ₹ Lakhs)

Quarter Ended September 30, 2026:

  • Total Income: ₹11.11
  • Finance Cost: ₹1.95
  • Depreciation: ₹0.04
  • Other Expenses: ₹1.23
  • Total Expenses: ₹6.46
  • Profit Before Tax: ₹6.12
  • Tax Expense: ₹1.14
  • Profit for the Period: ₹1.14
  • Other Comprehensive Income: ₹0.00
  • Total Comprehensive Income: ₹1.14

Quarter Ended June 30, 2026:

  • Total Income: ₹9.29
  • Profit for the Period: ₹1.41

Quarter Ended September 30, 2025:

  • Total Income: ₹18.37
  • Profit for the Period: ₹1.97

Half Year Ended September 30, 2026:

  • Total Income: ₹18.20
  • Profit for the Period: ₹2.55

Half Year Ended September 30, 2025:

  • Total Income: ₹33.25
  • Profit for the Period: ₹1.12

Year Ended March 31, 2026 (Audited):

  • Total Income: ₹7.26
  • Profit for the Period: ₹5.25

Key Financial Metrics

  • Paid-up Equity Share Capital: ₹720.00 lakh (Face Value of ₹1 each)
  • Earnings Per Share (Basic) for Q2 FY27: ₹0.002
  • Earnings Per Share (Diluted) for Q2 FY27: ₹0.002

Balance Sheet Position (As on September 30, 2026)

Total Assets: ₹1060.04 lakh

Non-Current Assets: ₹670.25 lakh

  • Property, Plant & Equipment: ₹24.37
  • Other Intangible Assets: ₹0.09
  • Investments: ₹216.16
  • Other Non-Current Financial Assets: ₹0.25
  • Other Non-Current Assets: ₹428.99

Current Assets: ₹389.79 lakh

  • Investments: ₹362.00
  • Cash and Cash Equivalents: ₹21.66
  • Other Financial Assets: ₹0.70
  • Other Current Assets: ₹5.43

Equity: ₹1051.75 lakh

  • Equity Share Capital: ₹720.00
  • Other Equity: ₹331.75

Liabilities: ₹8.29 lakh

  • Non-Current Liabilities: ₹6.57 (Deferred Tax Liabilities)
  • Current Liabilities: ₹1.72

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

Cash Flow from Operating Activities: ₹0.99 lakh

  • Net Profit before tax: ₹2.55
  • Adjustments: ₹-1.57
  • Cash generated from operation: ₹1.73
  • Direct Taxes Paid: ₹0.00

Cash Flow from Investing Activities: ₹4.69 lakh

  • Interest Received: ₹4.18
  • Dividend Received: ₹1.57
  • Payment for Fixed Asset: ₹0.00
  • Investments: ₹-0.04

Cash Flow from Financing Activities: ₹-1.15 lakh

  • Interest Paid: ₹0.00
  • Repayment/Borrowings: ₹-1.15

Net Change in Cash: ₹4.53 lakh

  • Opening Cash Balance: ₹17.13
  • Closing Cash Balance: ₹21.66

Auditor's Review

M/s Nitin K. Shah & Co., Chartered Accountants, conducted a limited review and issued a report stating that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410.

Accounting Policies and Notes

  • The company has adopted Indian Accounting Standards (Ind AS) effective from April 1, 2017
  • Investments in Mutual Funds are recognized and measured at fair value
  • The company operates in one segment, hence no separate segment reporting is provided
  • Previous years/quarters figures have been re-sequenced/rearranged wherever necessary
  • The company is monitoring developments related to the New Labour Codes (consolidation of 29 labour legislations)