Financial Performance - Quarter Ended 30th September, 2026
Income Statement Highlights (₹ in lakhs):
- Total Income: ₹313.72 lakhs
- Revenue from Operations: ₹313.26 lakhs, comprising:
- Interest Income: ₹303.15 lakhs
- Dividend Income: ₹0.03 lakhs
- Fees and commission Income: ₹1.20 lakhs
- Net gain on fair value changes: ₹4.64 lakhs
- Other Revenue from Operations: ₹4.24 lakhs
- Other Income: ₹0.46 lakhs
Expenses (₹ in lakhs):
- Employee benefit expense: ₹139.70 lakhs
- Finance costs: ₹41.47 lakhs
- Depreciation expense: ₹0.27 lakhs
- Fees and commission Expense: ₹15.88 lakhs
- Impairment on financial instruments: ₹11.07 lakhs
- Other expenses: ₹75.97 lakhs
- Total Expenses: ₹284.36 lakhs
Profitability:
- Profit Before Tax: ₹29.36 lakhs
- Tax Expense: (₹46.38) lakhs (negative due to deferred tax and MAT credit)
- Net Profit for the quarter: ₹75.74 lakhs
- Basic and Diluted EPS: ₹0.84 per share (face value ₹10 each)
Financial Performance - Half Year Ended 30th September, 2026
Income Statement Highlights (₹ in lakhs):
- Total Income: ₹596.96 lakhs
- Revenue from Operations: ₹595.80 lakhs
- Net Profit for half year: ₹169.57 lakhs
- Basic and Diluted EPS: ₹1.89 per share
Comparative Performance
Quarter Comparison (₹ in lakhs):
| Metric | Q2 FY27 (30.09.2026) | Q1 FY27 (30.06.2026) | Q2 FY26 (30.09.2025) |
| Total Income | 313.72 | 283.24 | 136.99 |
| Net Profit | 75.74 | 93.82 | 66.97 |
| EPS (₹) | 0.84 | 1.04 | 0.74 |
Half Year Comparison (₹ in lakhs):
| Metric | H1 FY27 (30.09.2026) | H1 FY26 (30.09.2025) | FY26 (31.03.2026) |
| Total Income | 596.96 | 263.25 | 549.50 |
| Net Profit | 169.57 | 122.76 | 71.67 |
| EPS (₹) | 1.89 | 1.37 | 0.85 |
Balance Sheet Position as at 30th September, 2026 (₹ in lakhs)
Assets:
- Total Assets: ₹8,412.42 lakhs
- Financial Assets:
- Cash and cash equivalents: ₹48.60 lakhs
- Loans: ₹7,841.56 lakhs
- Investments: ₹319.05 lakhs
- Other Financial assets: ₹33.37 lakhs
- Non-Financial Assets:
- Current tax assets: ₹86.51 lakhs
- Deferred tax Assets: ₹40.84 lakhs
- Property, Plant and Equipment: ₹2.71 lakhs
- Other non-financial assets: ₹39.78 lakhs
Equity and Liabilities:
- Total Equity: ₹5,022.72 lakhs
- Paid up Equity Share Capital: ₹900.21 lakhs (face value ₹10 each)
- Other Equity: ₹4,122.51 lakhs
- Total Liabilities: ₹3,389.70 lakhs
- Inter Corporate Deposits: ₹3,341.63 lakhs
- Other Payables: ₹3.29 lakhs
- Other financial Liabilities: ₹0.24 lakhs
- Other non-financial liabilities: ₹44.54 lakhs
Cash Flow Statement - Half Year Ended 30th September, 2026 (₹ in lakhs)
Cash Flow Activities:
- Operating Activities: (₹5,008.01) lakhs (outflow)
- Investing Activities: ₹1,275.72 lakhs (inflow)
- Financing Activities: ₹3,300.07 lakhs (inflow)
- Net decrease in Cash: (₹432.22) lakhs
- Cash and cash equivalents at end: ₹48.60 lakhs
Key Financial Ratios (as at 30th September, 2026)
- Debt Equity Ratio: 0.67
- Net Worth: ₹5,022.72 lakhs
- Current Ratio: 281.26
- Current Liability Ratio: 0.01
- Total Debts To Total Assets: 0.40
- Operating Margin: 17.69%
- Net Profit Margin: 28.40%
- Leverage Ratio: 0.89
- Gross NPA Ratio: Nil
- Net NPA Ratio: Nil
Regulatory and Compliance Information
Audit and Review:
- Financial results subject to limited review by V. B. Gael & Co, Chartered Accountants
- Review conducted under Standard on Review Engagement (SRE) 2410
- Auditors found no material misstatements in the financial results
Board Approval:
- Results approved by board of directors at meeting held on November 13, 2026
- Certificate of accuracy provided by CEO under Regulation 33(2)(a) of SEBI LODR
Notes and Additional Information
- EPS figures are not annualized for quarter and half year periods
- Previous period figures have been regrouped/rearranged for consistency
- The company maintains a Capital Redemption Reserve of ₹600.00 lakhs
- No significant regroupings/reclassifications were required for current period
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