Board Meeting Details

The Board of Directors meeting was held on Friday, October 30, 2026, at the registered office of the company. The meeting commenced at 02:00 PM and concluded at 03:00 PM.

Board Approvals and Notings

1. Approved the Unaudited Standalone Financial Results, prepared as per Indian Accounting Standard (Ind AS) for the Quarter and Half Year ended on September 30, 2026.

2. Noted the Limited Review Report of the Unaudited Standalone Financial Results of the Company for the Quarter and Half Year ended on September 30, 2026, issued by the Auditors of the Company.

Financial Results Overview (Standalone, Rs. in Lakhs except EPS)

Quarterly Performance (Q2 FY27 vs Q2 FY26 vs Q1 FY27)
  • Revenue from Operations: ₹48.428 lakh (Q2 FY27) vs ₹45.494 lakh (Q2 FY26) vs ₹38.502 lakh (Q1 FY27)
  • Total Income: ₹48.428 lakh (Q2 FY27) vs ₹45.494 lakh (Q2 FY26) vs ₹38.502 lakh (Q1 FY27)
  • Profit Before Tax: ₹2.584 lakh (Q2 FY27) vs ₹3.060 lakh (Q2 FY26) vs ₹1.431 lakh (Q1 FY27)
  • Tax Expense: ₹0.631 lakh (Q2 FY27) vs ₹0.630 lakh (Q2 FY26) vs ₹0.380 lakh (Q1 FY27)
  • Net Profit: ₹1.953 lakh (Q2 FY27) vs ₹2.430 lakh (Q2 FY26) vs ₹1.051 lakh (Q1 FY27)
  • Basic EPS: ₹0.011 (Q2 FY27) vs ₹0.013 (Q2 FY26) vs ₹0.006 (Q1 FY27)
Half-Yearly Performance (H1 FY27 vs H1 FY26)
  • Revenue from Operations: ₹86.931 lakh (H1 FY27) vs ₹88.703 lakh (H1 FY26)
  • Total Income: ₹86.931 lakh (H1 FY27) vs ₹88.703 lakh (H1 FY26)
  • Profit Before Tax: ₹4.015 lakh (H1 FY27) vs ₹6.959 lakh (H1 FY26)
  • Tax Expense: ₹1.011 lakh (H1 FY27) vs ₹0.876 lakh (H1 FY26)
  • Net Profit: ₹3.004 lakh (H1 FY27) vs ₹6.083 lakh (H1 FY26)
  • Basic EPS: ₹0.016 (H1 FY27) vs ₹0.033 (H1 FY26)
Annual Comparison (FY26 vs FY25)
  • Revenue from Operations: ₹154.523 lakh (FY26) vs ₹205.299 lakh (FY25)
  • Total Income: ₹155.896 lakh (FY26) vs ₹209.364 lakh (FY25)
  • Net Profit: ₹4.181 lakh (FY26) vs ₹4.164 lakh (FY25)
  • Basic EPS: ₹0.023 (both FY26 and FY25)

Revenue Breakdown

Interest Income: ₹48.308 lakh (Q2 FY27), ₹38.377 lakh (Q1 FY27), ₹45.098 lakh (Q2 FY26)

Sale of Products: ₹0.120 lakh (Q2 FY27), ₹0.125 lakh (Q1 FY27), ₹0.380 lakh (Q2 FY26)

Other Income: ₹0.000 lakh (Q2 FY27), ₹0.000 lakh (Q1 FY27), ₹0.016 lakh (Q2 FY26)

Expense Breakdown

Employee Benefits Expense: ₹33.015 lakh (Q2 FY27), ₹15.871 lakh (Q1 FY27), ₹21.511 lakh (Q2 FY26)

Finance Costs: ₹0.000 lakh (Q2 FY27), ₹0.000 lakh (Q1 FY27), ₹0.255 lakh (Q2 FY26)

Depreciation and Amortization: ₹0.043 lakh (Q2 FY27), ₹0.042 lakh (Q1 FY27), ₹0.042 lakh (Q2 FY26)

Other Expenditure: ₹12.788 lakh (Q2 FY27), ₹21.158 lakh (Q1 FY27), ₹20.626 lakh (Q2 FY26)

Segment Reporting (Rs. in Lakhs)

The company operates in three segments: NBFC, Entertainment, and Software Development.

Q2 FY27 Segment Revenue:
  • Entertainment: ₹0.055 lakh
  • Software Development: ₹0.065 lakh
  • NBFC: ₹48.308 lakh
Q2 FY27 Segment Results (Profit/Loss before tax):
  • Entertainment: ₹0.029 lakh profit
  • Software Development: ₹0.033 lakh profit
  • NBFC: ₹2.522 lakh profit
H1 FY27 Segment Revenue:
  • Entertainment: ₹0.105 lakh
  • Software Development: ₹0.140 lakh
  • NBFC: ₹86.686 lakh

Capital Structure

Paid-up Equity Share Capital: ₹1,840.350 lakh (unchanged across all periods)

Face Value per Share: ₹10.00

Reserves: ₹374.613 lakh as of March 31, 2026

Assets and Liabilities Position (as of September 30, 2026)

Total Assets: ₹2,240.520 lakh (Unaudited) vs ₹2,231.584 lakh (March 31, 2026, Audited)

Financial Assets:

  • Cash and cash equivalents: ₹22.827 lakh
  • Loans: ₹2,185.394 lakh

Non-Financial Assets:

  • Current Assets: ₹3.917 lakh
  • Property, Plant and Equipment: ₹0.449 lakh
  • Intangible Assets Under Development: ₹27.933 lakh

Liabilities:

  • Trade payables: ₹0.765 lakh
  • Other payables: ₹15.096 lakh
  • Current tax liabilities: ₹2.417 lakh
  • Deferred tax liabilities: ₹0.095 lakh

Equity:

  • Equity share capital: ₹1,840.349 lakh
  • Other Equity: ₹381.798 lakh

Cash Flow Statement (H1 FY27)

Net Cash Flows from Operating Activities: ₹(12.450) lakh

Net Cash Flows from Investing Activities: Not quantifiable from provided data

Net Cash Flows from Financing Activities: Not quantifiable from provided data

Net Decrease in Cash and Cash Equivalents: ₹(12.450) lakh

Cash and Cash Equivalents at Beginning: ₹35.277 lakh

Cash and Cash Equivalents at End: ₹22.827 lakh

Auditor Review

M/s. J Singh & Associates, Chartered Accountants (Firm Registration No: 110266W) conducted a limited review of the financial results. Partner Hemant Kumar Shantilal Mehta (Membership No: 100748) issued the review report dated October 30, 2026, stating that nothing has come to their attention that causes them to believe that the statement contains any material misstatement.

Additional Information

  • The company has adopted Indian Accounting Standards (Ind AS) from April 1, 2019
  • Previous years' figures have been rearranged/regrouped wherever necessary
  • The financial results are available on the company's website