Financial Results Overview
Quarter Ended 30th September, 2026:
- Revenue from Operations: ₹0.00 lakh
- Other Income/Receipts: ₹9.97 lakh
- Total Revenue: ₹9.97 lakh
- Total Expenses: ₹4.10 lakh
- Profit Before Tax: ₹5.87 lakh
- Tax Expense: ₹0.00 lakh
- Profit for the Period: ₹5.87 lakh
- Basic and Diluted EPS: ₹0.49
Half Year Ended 30th September, 2026:
- Revenue from Operations: ₹0.00 lakh
- Other Income/Receipts: ₹18.86 lakh
- Total Revenue: ₹18.86 lakh
- Total Expenses: ₹8.64 lakh
- Profit Before Tax: ₹10.22 lakh
- Tax Expense: ₹0.00 lakh
- Profit for the Period: ₹10.22 lakh
- Basic and Diluted EPS: ₹0.86
Comparative Performance
Quarterly Comparison (Q2 FY27 vs Q2 FY26):
- Other Income increased from ₹7.59 lakh to ₹9.97 lakh
- Profit for the period increased from ₹4.14 lakh to ₹5.87 lakh
- EPS increased from ₹0.35 to ₹0.49
Half Yearly Comparison (H1 FY27 vs H1 FY26):
- Other Income increased from ₹14.18 lakh to ₹18.86 lakh
- Profit for the period increased from ₹4.30 lakh to ₹10.22 lakh
- EPS increased from ₹0.36 to ₹0.86
Balance Sheet Position (as at 30th September, 2026)
Total Assets: ₹1,060.60 lakh (vs ₹961.16 lakh as at 31st March, 2026)
Non-Current Assets: ₹847.49 lakh
- Property, Plant and Equipment: ₹0.12 lakh
- Financial Assets (Loans): ₹561.58 lakh
- Other Financial Assets: ₹6.00 lakh
- Deferred Tax Assets (Net): ₹1.79 lakh
- Other Non-Current Asset: ₹278.00 lakh
Current Assets: ₹213.12 lakh
- Trade Receivable: ₹0.00 lakh
- Cash and Cash Equivalents: ₹2.11 lakh
- Other Financial Assets: ₹202.69 lakh
- Other Current Assets: ₹8.32 lakh
Equity: ₹1,041.32 lakh
- Equity Share Capital: ₹119.05 lakh (11,90,500 equity shares of ₹10 each)
- Other Equity: ₹922.27 lakh
Current Liabilities: ₹19.29 lakh
- Financial Liabilities: ₹15.49 lakh
- Trade Payables: ₹3.43 lakh
- Other Current Liabilities: ₹0.37 lakh
- Current Tax Liabilities: ₹0.00 lakh
Cash Flow Statement (Half Year Ended 30th September, 2026)
Cash Flow from Operating Activities: (₹156.83) lakh
- Profit after tax: ₹10.22 lakh
- Adjustments: (₹18.86) lakh (interest/dividend received)
- Working capital changes: (₹148.19) lakh
Cash Flow from Investing Activities: (₹18.86) lakh
- Interest received: ₹18.86 lakh
- Loans & Advance Given: (₹37.71) lakh
Cash Flow from Financing Activities: ₹175.00 lakh
- Share Application Money Received: ₹175.00 lakh
Net Change in Cash: (₹0.69) lakh
- Cash at beginning: ₹2.80 lakh
- Cash at end: ₹2.11 lakh
Additional Information
- No investor complaints were received or pending during the quarter/year
- Shares are listed at BSE and CSE
- Previous year's figures have been regrouped/rearranged where necessary
- Financial statements prepared in accordance with Indian Accounting Standards (Ind AS)