Company Disclosure

Financial Results Overview (Quarter Ended June 30, 2026)

Standalone Performance (Rs. in lakhs)

Income Statement:

  • Net Sales/Income from Operations: Rs. 55.34
  • Other Operating Income: Rs. 62.02
  • Total Income from Operations: Rs. 117.36

Expenses:

  • Employee Benefits Expense: Rs. 2.43
  • Depreciation and Amortization Expense: Rs. 26.78
  • Finance Cost: Rs. 0.20
  • Other Expenses: Rs. 10.81
  • Total Expenses: Rs. 40.22

Profitability:

  • Profit Before Tax: Rs. 77.14
  • Current Tax: Rs. 15.41
  • Deferred Tax: (Rs. 1.34)
  • Net Profit After Tax: Rs. 63.07
  • Earnings Per Share (Basic & Diluted): Rs. 5.80

Comprehensive Income:

  • Other Comprehensive Income: Rs. 104.51 (primarily from changes in fair value of FVOCI equity instruments)
  • Total Comprehensive Income: Rs. 167.58

Consolidated Performance (Rs. in lakhs)

Income Statement:

  • Total Income from Operations: Rs. 117.36 (same as standalone)
  • Total Expenses: Rs. 40.22 (same as standalone)
  • Profit Before Tax: Rs. 77.14 (same as standalone)
  • Current Tax: Rs. 15.41
  • Deferred Tax: (Rs. 1.34)
  • Net Profit from Ordinary Activities After Tax: Rs. 63.07

Associate Contributions:

  • Share of Profit of Associates: Rs. 546.88
  • Net Profit After Taxes and Share of Associates: Rs. 609.95

Comprehensive Income:

  • Other Comprehensive Income: Rs. 374.98 (including changes in fair value of FVOCI equity instruments and share from associates)
  • Total Comprehensive Income: Rs. 984.93
  • Earnings Per Share (Basic & Diluted): Rs. 56.06

Segment-wise Performance (Standalone)

Segment Revenue:

  • Investment & Finance: Rs. 36.72
  • Business Centre: Rs. 80.64
  • Total Revenue: Rs. 117.36

Segment Results (Profit before Interest & Tax):

  • Investment & Finance: Rs. 32.87
  • Business Centre: Rs. 48.59

Capital Employed:

  • Investment & Finance: Rs. 3,784.85
  • Business Centre: Rs. 1,143.66
  • Trading Business: Rs. 13.91
  • Unallocated: (Rs. 13.29)
  • Total Capital Employed: Rs. 4,929.13

Comparative Figures

Quarterly Comparison (Standalone):

  • Total Income: Rs. 117.36 (Q1 FY27) vs Rs. 119.69 (Q1 FY26) vs Rs. 126.44 (Q4 FY26)
  • Net Profit: Rs. 63.07 (Q1 FY27) vs Rs. 59.09 (Q1 FY26) vs Rs. 63.91 (Q4 FY26)
  • EPS: Rs. 5.80 (Q1 FY27) vs Rs. 4.12 (Q1 FY26) vs Rs. 5.88 (Q4 FY26)

Annual Figures (FY26 Audited):

  • Standalone Total Income: Rs. 575.50
  • Standalone Net Profit: Rs. 314.75 (including extraordinary items)
  • Consolidated Net Profit: Rs. 1,912.34

Notes and Additional Information

  • The financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors
  • The Limited Review was carried out by Statutory Auditors under Regulation 33 of SEBI (LODR) Regulations, 2015
  • The consolidated financial results include results of two associate companies:
  • AMJ Land Holdings Limited
  • Pudumjee Paper Products Limited

Audit Details

Standalone Review Report:

  • Auditors: P. R. Agarwal & Awasthi Chartered Accountants (Firm Registration No. 117940W)
  • Review conducted under SRE 2410
  • Conclusion: No material misstatement found in the unaudited financial results

Consolidated Review Report:

  • Includes results of two associate companies with significant contributions:
  • One associate: Revenue Rs. 1,650.29 lakh, Net Profit Rs. 337.27 lakh, Other Comprehensive Income Rs. 1,643.52 lakh
  • Another associate: Revenue Rs. 21,853 lakh, Net Profit Rs. 3,372 lakh, Other Comprehensive Income Rs. 81 lakh
  • Auditors relied on review reports from other auditors for associate company figures
  • Conclusion: No material misstatement found in the consolidated financial results

Capital Structure

  • Paid-up Equity Share Capital: Rs. 10.88 lakh (face value Re. 1 per share)
  • Reserves (as of previous year end): Standalone Rs. 3,712.28 lakh; Consolidated Rs. 16,415.75 lakh