Standalone Financial Results (Rs. in Lakhs)
Revenue Performance:
- Total Income: ₹298.05 lakh for Q1 FY27 (compared to ₹299.83 lakh in Q4 FY26 and ₹129.33 lakh in Q1 FY26)
- Revenue from operations: Not separately specified in standalone results
- Other Income: Not separately specified in standalone results
Expense Breakdown:
- Cost of construction and other operational expenses: ₹154.89 lakh
- Employee benefit expenses: ₹19.63 lakh
- Finance costs: ₹0.85 lakh
- Depreciation and amortisation expense: ₹10.35 lakh
- Other expenses: ₹56.82 lakh
- Total expenses: ₹242.54 lakh
Profitability:
- Profit before tax: ₹55.51 lakh (compared to ₹4.68 lakh in Q4 FY26 and ₹13.46 lakh in Q1 FY26)
- Tax expense: ₹14.07 lakh (Current tax: ₹14.07 lakh, Deferred tax: ₹0.98 lakh)
- Profit for the period: ₹40.46 lakh (compared to loss of ₹2.47 lakh in Q4 FY26 and profit of ₹10.75 lakh in Q1 FY26)
- No exceptional items or discontinuing operations
Capital Structure and Metrics:
- Paid-up equity share capital: ₹3,864.69 lakh (face value ₹10 each)
- Other Equity: ₹52,718.42 lakh
- Earnings per share (Basic & Diluted): ₹0.10 (compared to ₹(0.01) in Q4 FY26 and ₹0.03 in Q1 FY26)
Consolidated Financial Results (Rs. in Lakhs)
Revenue Performance:
- Revenue from operations: ₹221.60 lakh
- Other Income: ₹76.62 lakh
- Total Income: ₹298.22 lakh
Expense Breakdown:
- Cost of construction and other operational expenses: ₹154.52 lakh
- Employee benefit expenses: ₹22.28 lakh
- Finance costs: ₹0.85 lakh
- Depreciation and amortisation expense: ₹10.35 lakh
- Other expenses: ₹57.40 lakh
- Total expenses: ₹245.41 lakh
Profitability:
- Profit before tax: ₹52.82 lakh (compared to loss of ₹1.97 lakh in Q4 FY26 and profit of ₹8.12 lakh in Q1 FY26)
- Tax expense: ₹15.05 lakh (Current tax: ₹14.07 lakh, Deferred tax: ₹0.98 lakh)
- Profit after tax & non-controlling interest: ₹38.04 lakh (compared to loss of ₹8.49 lakh in Q4 FY26 and profit of ₹5.92 lakh in Q1 FY26)
- Share of profit transferred to Minority Interest: ₹(0.27) lakh
- No exceptional items or discontinuing operations
Capital Structure and Metrics:
- Paid-up equity share capital: ₹3,864.69 lakh
- Other Equity: ₹52,985.90 lakh
- Earnings per share (Basic & Diluted): ₹0.10 (compared to ₹(0.02) in Q4 FY26 and ₹0.02 in Q1 FY26)
Subsidiary Information
The consolidated results include:
- Helmet Traderz Limited (Wholly Owned Subsidiary)
- Belmaac City Developers Private Limited (Wholly Owned Subsidiary)
- Visana Infrastructure Private Limited (Subsidiary)
Audit and Compliance Details
- The financial results were reviewed and recommended by the Audit Committee
- Statutory Auditors: Mittal Agarwal & Company (Firm Registration No. 131025W)
- Review conducted by Deepesh Mittal (Partner, Membership No. 539486)
- Results prepared in accordance with Indian Accounting Standards (Ind-AS)
- The company has only one business segment, making segment reporting disclosure not applicable
- Previous year figures have been regrouped/reclassified where necessary