Financial Results Summary (Quarter ended June 30, 2026)

Income Statement (₹ in Lakhs)

Revenue from Operations:

  • Interest Income: ₹53.04
  • Dividend Income: ₹67.47
  • Other Income: ₹9.75
  • Net gain on fair value changes: ₹6.39
  • Total Revenue: ₹136.65

Expenses:

  • Employee Benefits Expenses: ₹37.05
  • Depreciation, amortization and impairment: ₹13.02
  • Other expenses: ₹5.78
  • Total Expenses: ₹55.85

Profit/(Loss) before exceptional items and tax: ₹80.80

Exceptional Items: ₹19.92 (Recovery from IL&FS Transportation Network Ltd bonds)

Profit before tax: ₹100.72

Tax Expense:

  • Current Tax: ₹27.11
  • Tax relating to earlier years: ₹0.04
  • Total Tax: ₹27.15

Profit for the period: ₹73.57

Other Comprehensive Income

  • Changes in fair valuation of equity instruments: ₹2,169.35
  • Changes in fair value of bonds/debentures: ₹27.34
  • Total Other Comprehensive Income: ₹2,196.69

Total Comprehensive Income for the period: ₹2,270.26

Earnings per Share

  • Paid-up equity share capital: ₹49.90 lakh (Face Value per Share: ₹10)
  • Basic/Diluted EPS: ₹14.74 (not annualized)

Comparative Performance

Quarter ended June 30, 2026 vs June 30, 2025:

  • Total Revenue: ₹136.65 lakh vs ₹113.53 lakh
  • Profit before tax: ₹100.72 lakh vs ₹63.69 lakh
  • Profit for the period: ₹73.57 lakh vs ₹39.44 lakh
  • Total Comprehensive Income: ₹2,270.26 lakh vs ₹1,454.85 lakh
  • EPS: ₹14.74 vs ₹7.90

Previous quarter (March 31, 2026):

  • Total Revenue: ₹83.69 lakh
  • Profit for the period: ₹16.14 lakh
  • Total Comprehensive Income: (₹2,264.63) lakh
  • EPS: ₹3.24

Exceptional Item Details

The Company had invested in Bonds of IL&FS Transportation Network Ltd earlier and had written off the investment in year 2020. During the current quarter, the Company received:

  • ₹12.58 lakhs on 24 Bonds (INE975G08058)
  • ₹7.34 lakhs on 14 Bonds (INE975G08090)
  • Total recovery: ₹19.92 lakhs

Auditor Review

A N Shah & Associates conducted limited review of unaudited financial results pursuant to Regulation 33. Their review report states:

  • Figures for quarter ended March 31, 2026 are balancing figures between audited full-year figures and published year-to-date figures up to end of third quarter
  • Review conducted in accordance with Standard on Review Engagements (SRE) 2410
  • Nothing came to their attention that causes them to believe the Statement contains material misstatement
  • Financial results give true and fair view in conformity with accounting standards

Additional Regulatory Filing

Undertaking submitted that Regulation 32 of SEBI (LODR) Regulations, 2015 is not applicable as the Company has not raised any money via public issue, right issue, preferential issue, etc. during the quarter ended June 30, 2026.