Financial Results Overview

Revenue and Income Performance

  • Revenue from operations: ₹9.37 crore for Q1 FY2027 compared to ₹6.59 crore in Q1 FY2026
  • Interest Income: ₹0.37 crore (Q1 FY2027) vs ₹0.48 crore (Q1 FY2026)
  • Dividend Income: ₹0.08 crore (Q1 FY2027) vs ₹0.06 crore (Q1 FY2026)
  • Net gain on fair value changes: ₹8.93 crore (Q1 FY2027) vs ₹6.05 crore (Q1 FY2026)
  • Other Income: ₹0.04 crore (Q1 FY2027) vs ₹-0.01 crore (Q1 FY2026)
  • Total Income: ₹9.41 crore (Q1 FY2027) vs ₹6.58 crore (Q1 FY2026)

Expense Analysis

  • Employee Benefits Expense: ₹0.21 crore (Q1 FY2027) vs ₹0.21 crore (Q1 FY2026)
  • Depreciation, amortization and impairment: ₹0.08 crore (Q1 FY2027) vs ₹0.08 crore (Q1 FY2026)
  • Other expenses: ₹2.15 crore (Q1 FY2027) vs ₹0.10 crore (Q1 FY2026)
  • Total Expenses: ₹2.43 crore (Q1 FY2027) vs ₹0.39 crore (Q1 FY2026)

Profitability Metrics

  • Profit before tax: ₹6.98 crore (Q1 FY2027) vs ₹6.19 crore (Q1 FY2026)
  • Tax Expense: ₹2.83 crore comprising Current Tax of ₹1.30 crore and Deferred Tax of ₹1.53 crore
  • Profit after tax: ₹4.14 crore (Q1 FY2027) vs ₹1.74 crore (Q1 FY2026)
  • Earnings per share (Basic and Diluted): ₹4.17 (Q1 FY2027) vs ₹1.66 (Q1 FY2026)

Comparative Period Performance

Year-ended March 31, 2026 (Audited)

  • Total Revenue from operations: ₹-1.58 crore
  • Total Income: ₹-1.53 crore
  • Loss after tax: ₹-1.82 crore
  • EPS: ₹-1.73

Quarter-ended March 31, 2026 (Audited)

  • Total Revenue from operations: ₹-7.87 crore
  • Total Income: ₹-7.81 crore
  • Loss after tax: ₹-5.54 crore
  • EPS: ₹-5.28

Capital Structure

  • Paid-up Equity Share Capital: ₹0.99 crore (Face Value: ₹10 per share) as of June 30, 2026, reduced from ₹1.05 crore as of March 31, 2026

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

Assets

  • Bank Balances: ₹22.39 lakhs
  • Investments: ₹9,965.14 lakhs
  • Other Financial Assets: ₹1,245.78 lakhs
  • Current Tax Assets: ₹25.17 lakhs
  • Property, Plant and Equipment: ₹63.34 lakhs
  • Other Intangible Assets: ₹0.66 lakhs
  • Other Non-financial Assets: ₹7.42 lakhs
  • Total Assets: ₹11,387.75 lakhs

Liabilities and Equity

  • Financial Liabilities: ₹40.71 lakhs
  • Provisions: ₹37.77 lakhs
  • Deferred tax liabilities: ₹279.36 lakhs
  • Other non-financial liabilities: ₹0.97 lakhs
  • Total Liabilities: ₹358.81 lakhs
  • Equity Share capital: ₹994.88 lakhs
  • Other Equity: ₹10,034.06 lakhs
  • Total Equity: ₹11,028.94 lakhs

Notes to Financial Results

1. The company operates in a single primary business segment of "Investments", making segment reporting under Ind AS 108 not applicable.

2. The results were reviewed by the Audit Committee and approved by the Board of Directors on August 13, 2026.

3. Statutory auditors (Desai Saksena & Associates) issued an unmodified limited review report confirming the results comply with Ind AS 34 and SEBI Listing Regulations.

4. The financial results were prepared in accordance with Indian Accounting Standard 34 "Interim Financial Reporting".

5. The quarter ended March 31, 2026 figures represent balancing figures between audited full-year results and published unaudited year-to-date figures up to the third quarter.

6. Previous period figures have been regrouped/reclassified to conform to current period classification.