Key Quantitative Figures - Standalone (All figures in INR Lakhs)

Income Statement Performance

For the Quarter Ended 30/09/2026 (Q2 FY27):

  • Revenue from Operations: ₹595.99
  • Other Income: ₹120.65
  • Total Income: ₹716.65
  • Total Expenses: ₹459.12
  • Profit Before Tax (PBT): ₹257.53
  • Tax Expense: ₹0.00
  • Profit for the Period: ₹257.51
  • Total Comprehensive Income: ₹251.97
  • Earnings Per Share (Basic & Diluted): ₹2.86 / ₹2.46

For the Half Year Ended 30/09/2026 (H1 FY27):

  • Revenue from Operations: ₹1,897.80
  • Other Income: ₹213.63
  • Total Income: ₹2,111.43
  • Total Expenses: ₹932.80
  • Profit Before Tax (PBT): ₹1,178.62
  • Tax Expense: ₹0.00
  • Profit for the Period: ₹1,178.62
  • Total Comprehensive Income: ₹1,173.07
  • Earnings Per Share (Basic & Diluted): ₹13.10

Comparative Figures (Q2 FY26):

  • Q2 FY26 PBT: ₹74.12 Lakhs
  • Q2 FY26 EPS: ₹0.82

Segment-Wise Performance - Standalone (Q2 FY27)

  • Construction & Contract Related Activity: Revenue: ₹83.24; Result: ₹39.16
  • Estate Dealing & Development Activity: Revenue: ₹525.00; Result: ₹471.13

Standalone Balance Sheet Position (as of 30/09/2026)

  • Total Assets: ₹21,061.49 Lakhs (Previous FY: ₹19,906.78 Lakhs)
  • Total Equity: ₹15,232.00 Lakhs (Previous FY: ₹14,058.94 Lakhs)
  • Inventories: ₹7,232.13 Lakhs
  • Borrowings (Non-Current): ₹1,199.30 Lakhs
  • Borrowings (Current): ₹85.19 Lakhs

Standalone Cash Flow (H1 FY27)

  • Net Cash from Operating Activities: ₹89.80 Lakhs
  • Net Cash from Investing Activities: ₹211.11 Lakhs
  • Net Cash from Financing Activities: ₹(350.33) Lakhs (primarily repayment of borrowings)
  • Net Decrease in Cash: ₹(49.42) Lakhs
  • Cash and Cash Equivalents at period end: ₹48.84 Lakhs

Key Quantitative Figures - Consolidated (All figures in INR Lakhs)

Income Statement Performance

For the Quarter Ended 30/09/2026 (Q2 FY27):

  • Revenue from Operations: ₹678.00
  • Other Income: ₹122.11
  • Total Income: ₹800.12
  • Total Expenses: ₹551.18
  • Profit Before Tax (PBT): ₹248.94
  • Tax Expense: ₹0.00
  • Profit for the Period: ₹248.93
  • Total Comprehensive Income: ₹243.57
  • Earnings Per Share (Basic & Diluted): ₹2.77

For the Half Year Ended 30/09/2026 (H1 FY27):

  • Revenue from Operations: ₹2,516.30
  • Other Income: ₹215.12
  • Total Income: ₹2,731.43
  • Total Expenses: ₹1,477.26
  • Profit Before Tax (PBT): ₹1,254.17
  • Tax Expense: ₹0.31
  • Profit for the Period: ₹1,253.85
  • Total Comprehensive Income: ₹1,248.30
  • Earnings Per Share (Basic & Diluted): ₹13.93

Subsidiaries Included in Consolidation

The consolidated results include the following wholly-owned subsidiaries:

1. Motel Kutir Nirman Private Limited

2. Pratap Marketing Private Limited

3. Jamuna Horticulture Private Limited

4. Harshwardhan Developers Private Limited

5. Shree Kalavati Farms Private Limited

The financial results of these five subsidiaries, which reflect a total income of ₹618.50 Lakhs and the Group's share of net profit (before tax) of ₹75.23 Lakhs for the period, were unaudited and provided by management for consolidation.

Consolidated Balance Sheet Position (as of 30/09/2026)

  • Total Assets: ₹22,166.12 Lakhs (Previous FY: ₹21,258.03 Lakhs)
  • Total Equity: ₹16,876.91 Lakhs (Previous FY: ₹15,628.61 Lakhs)
  • Inventories: ₹8,268.50 Lakhs
  • Borrowings (Non-Current): ₹1,179.65 Lakhs
  • Borrowings (Current): ₹85.49 Lakhs

Consolidated Cash Flow (H1 FY27)

  • Net Cash from Operating Activities: ₹115.04 Lakhs
  • Net Cash from Investing Activities: ₹211.11 Lakhs
  • Net Cash from Financing Activities: ₹(466.26) Lakhs (primarily repayment of borrowings and interest paid)
  • Net Decrease in Cash: ₹(140.11) Lakhs
  • Cash and Cash Equivalents at period end: ₹56.30 Lakhs

Other Disclosures

  • Complaints: No investor complaints were received or pending during the quarter.
  • Previous Figures: Figures for the previous year have been recast/restated/regrouped where necessary.
  • Accounting Standards: The results are prepared in compliance with Indian Accounting Standards (Ind AS).
  • Defaults: The formats for disclosing deviation in proceeds of issues and outstanding defaults on loans were marked as 'Not Applicable'.
  • Related Party Transactions: The format for disclosure of related party transactions was noted as 'Applicable' for this half-yearly filing.