Financial Results Overview
Standalone Performance (₹ in Lakhs)
Quarter Ended September 30, 2026:
- Revenue from operations: ₹228.48
- Other income: ₹19.12
- Total income: ₹347.60
- Total expenses: ₹278.76
- Profit before tax: ₹68.85
- Tax expense: ₹3.61 (Current tax) and -₹3.65 (Deferred tax)
- Profit for the period: ₹68.89
- Earnings per share: ₹0.18 (Basic and Diluted)
- Paid up equity share capital: ₹3,864.69 (Face value ₹10 each)
Half Year Ended September 30, 2026:
- Revenue from operations: ₹450.08
- Other income: ₹195.57
- Total income: ₹645.65
- Total expenses: ₹521.30
- Profit before tax: ₹124.35
- Tax expense: ₹17.68 (Current tax) and ₹2.67 (Deferred tax)
- Profit for the period: ₹109.34
- Earnings per share: ₹0.28 (Basic and Diluted)
Consolidated Performance (₹ in Lakhs)
Quarter Ended September 30, 2026:
- Revenue from operations: ₹228.48
- Other income: ₹115.20
- Total income: ₹347.69
- Total expenses: ₹284.60
- Profit before tax: ₹63.09
- Tax expense: ₹3.66 (Current tax) and ₹3.65 (Deferred tax)
- Share of profit transferred to minority interest: ₹0.55
- Profit after tax & non-controlling interest: ₹63.67
- Earnings per share: ₹0.16 (Basic and Diluted)
Half Year Ended September 30, 2026:
- Revenue from operations: ₹450.08
- Other income: ₹195.82
- Total income: ₹645.91
- Total expenses: ₹530.00
- Profit before tax: ₹115.91
- Tax expense: ₹17.73 (Current tax) and ₹2.67 (Deferred tax)
- Share of profit transferred to minority interest: ₹0.55
- Profit after tax & non-controlling interest: ₹101.71
- Earnings per share: ₹0.26 (Basic and Diluted)
Cash Flow Statements
Standalone Cash Flow (Half Year Ended September 30, 2026)
- Net cash used in operating activities: ₹(327.95)
- Net cash generated from investing activities: ₹269.09
- Net cash generated from financing activities: ₹0.08
- Net change in cash and cash equivalents: ₹(58.79)
- Cash and cash equivalents at beginning: ₹232.03
- Cash and cash equivalents at end: ₹173.25
Consolidated Cash Flow (Half Year Ended September 30, 2026)
- Net cash used in operating activities: ₹(331.85)
- Net cash generated from investing activities: ₹278.83
- Net cash generated from financing activities: ₹0.28
- Net change in cash and cash equivalents: ₹(52.73)
- Cash and cash equivalents at beginning: ₹247.29
- Cash and cash equivalents at end: ₹194.56
Assets and Liabilities Position
Standalone (As at September 30, 2026)
- Total assets: ₹58,645.61
- Non-current assets: ₹43,201.86 (primarily property, plant and equipment: ₹43,128.74)
- Current assets: ₹15,443.75 (including inventories: ₹4,431.90, investments: ₹2,056.91)
- Total equity: ₹56,692.46
- Non-current liabilities: ₹45.29
- Current liabilities: ₹1,907.86
Consolidated (As at September 30, 2026)
- Total assets: ₹59,532.33
- Non-current assets: ₹44,053.22 (primarily property, plant and equipment: ₹43,128.74)
- Current assets: ₹15,479.11 (including inventories: ₹4,431.90, investments: ₹2,056.91)
- Total equity: ₹56,954.32
- Non-current liabilities: ₹90.03
- Current liabilities: ₹2,487.98
Subsidiary Information
The consolidated financial results include figures from:
- Helmet Traderz Limited (wholly owned subsidiary)
- Belmaac City Developers Private Limited (wholly owned subsidiary)
- Visana Infrastructure Private Limited (subsidiary)
Auditor's Review
Mittal Agarwal & Company, Chartered Accountants (Firm Registration No. 131025W) conducted a limited review and concluded that nothing has come to their attention that causes them to believe that the financial results contain any material misstatement.
Additional Notes
- The company has only one business segment, so segment reporting is not applicable
- Previous year figures have been regrouped/reclassified where necessary
- No exceptional items reported during the period
- No discontinuing operations