Financial Results Overview

Income Statement (₹ in Lakhs)

Quarter Ended 30.06.2026 (Unaudited):

  • Income from Operations: ₹648.703
  • Other Income: ₹244.862
  • Total Revenue: ₹893.565

Expenditure Breakdown:

  • Purchase of Stock in Trade: ₹71.300
  • Changes in inventories of Finished goods: ₹132.633
  • Finance cost: (₹12.816) [credit]
  • Employee benefit Expenses: ₹92.003
  • Depreciation & amortisation Expenses: ₹0.455
  • Other Expenditure: ₹33.549
  • Total Expenses: ₹317.124

Profitability Metrics:

  • Profit before Tax and Exceptional items: ₹576.441
  • Profit from ordinary activities before tax: ₹576.441

Tax Expenses:

  • Current Income Tax: ₹144.933
  • Net Profit After Tax: ₹431.508

Comprehensive Income:

  • Fair value changes of equity instruments through OCI: ₹749.878
  • Total Comprehensive Income: ₹1,181.386

Comparative Performance

Quarter Ended 30.06.2026 vs 30.06.2025:

  • Income from Operations: ₹648.703 vs ₹805.886 (decrease)
  • Total Revenue: ₹893.565 vs ₹937.740 (decrease)
  • Net Profit After Tax: ₹431.508 vs ₹221.122 (95% increase)
  • Total Comprehensive Income: ₹1,181.386 vs ₹411.281 (187% increase)

Quarter Ended 30.06.2026 vs 31.03.2026:

  • Income from Operations: ₹648.703 vs ₹1,402.499 (decrease)
  • Total Revenue: ₹893.565 vs ₹1,305.852 (decrease)
  • Net Profit After Tax: ₹431.508 vs ₹385.112 (12% increase)
  • Total Comprehensive Income: ₹1,181.386 vs (₹96.024) [significant improvement]

Capital Structure and Equity

Share Capital:

  • Paid-up Equity Share Capital: ₹13,370.904 lakhs (133,70,90,418 shares @ ₹1/- per share)
  • Previous year comparable quarter (30.06.2025): ₹4,456.968 lakhs (44,56,96,806 shares @ ₹1/- per share)
  • This represents a 200% increase in share capital year-over-year

Other Equity:

  • As of 30.06.2026: ₹10,947.743 lakhs
  • As of 31.03.2026: ₹9,766.357 lakhs
  • As of 30.06.2025: ₹9,799.871 lakhs

Earnings Per Share (Not annualized)

Basic EPS:

  • Q1 FY2027: ₹0.032
  • Q4 FY2026: ₹0.029
  • Q1 FY2026: ₹0.050
  • FY2026: ₹0.072

Diluted EPS:

  • Q1 FY2027: ₹0.032
  • Q4 FY2026: ₹0.032
  • Q1 FY2026: ₹0.050
  • FY2026: ₹0.151

Key Dates and Approvals

  • Board Meeting Date: 13th August, 2026
  • Results Approval: Board approved unaudited standalone financial results and limited review report
  • Period Covered: First quarter ended 30th June, 2026

Business Segments

The Company operates in two business segments:

1. Commodity Trading Business

2. Finance Business Activities