Summary of Key Information:

Reporting Period (Quarter/Year): Quarter Ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Unaudited Financial Results (Standalone and Consolidated)

Audit Opinion:

Unmodified opinion - Statutory auditors issued clean limited review reports for both standalone and consolidated financial results.

Key Financial Highlights [₹ Lakhs]:

Standalone Results:

Revenue from Operations: ₹1,851.04 (Q1 FY27) vs ₹1,177.75 (Q1 FY26) - 57% YoY increase

  • Interest income: ₹34.92
  • Dividend income: ₹0.45
  • Net gain on fair value changes: ₹1,815.67

Total Income: ₹1,851.05

Expenses: ₹73.22

  • Employee benefits expenses: ₹36.83
  • Depreciation: ₹0.29
  • Other expenses: ₹36.10

Profit before tax: ₹1,777.83 vs ₹1,116.59 (Q1 FY26)

Tax expense: ₹195.75

  • Current tax: ₹0.65
  • Deferred tax: ₹195.10

Net Profit for the period: ₹1,582.08 vs ₹938.74 (Q1 FY26) - 69% YoY increase

Other Comprehensive Income: (₹13,399.34)

  • Fair valuation of Equity instruments through OCI: (₹15,635.17)
  • Income tax relating to above items: ₹2,235.83

Total Comprehensive Income: (₹11,817.26)

EPS (not annualized):

  • Basic: ₹14.51
  • Diluted: ₹14.51

Paid-up Equity Share Capital: ₹1,090.18 (Face Value of ₹10 each)

Consolidated Results:

Revenue from Operations: ₹4,088.91 (Q1 FY27) vs ₹2,754.29 (Q1 FY26) - 48% YoY increase

  • Interest income: ₹63.77
  • Dividend income: ₹5.13
  • Net gain on fair value changes: ₹4,021.11

Total Income: ₹4,090.78

Expenses: ₹125.63

  • Employee benefits expenses: ₹46.89
  • Depreciation: ₹11.42
  • Other expenses: ₹78.32

Profit before tax: ₹3,965.15 vs ₹2,658.88 (Q1 FY26)

Tax expense: ₹436.03

  • Current tax: ₹7.65
  • Deferred tax: ₹428.38

Net Profit for the period: ₹3,529.12 vs ₹2,018.62 (Q1 FY26) - 75% YoY increase

Other Comprehensive Income: ₹2,006.69

  • Fair valuation of Equity instruments through OCI: ₹661.59
  • Income tax relating to above items: ₹1,343.11

Total Comprehensive Income: ₹5,535.81

EPS (not annualized):

  • Basic: ₹32.37
  • Diluted: ₹32.37

Paid-up Equity Share Capital: ₹1,090.18 (Face Value of ₹10 each)

Segment-wise Performance:

The company operates as a single segment entity - "holding and investing with focus on earning income through dividends, interest and gains from investments." No separate reportable segments.

Corporate Actions:

Not Specified

Other Significant Information:

The figures for the quarter ended March 31, 2026 are balancing figures between audited full-year figures and published unaudited year-to-date figures up to the third quarter of previous year.

Consolidation includes:

  • Summit Securities Limited (Holding Company)
  • Summit Investments Limited (Subsidiary)