Financial Results Overview

Quarter Ended September 30, 2026 (Q2 FY27):

  • Net Loss: ₹(23.58) lakhs
  • Total Income: ₹48.90 lakhs
  • Total Expenses: ₹72.48 lakhs
  • Basic Earnings Per Share (EPS): ₹(0.79)
  • Diluted Earnings Per Share (EPS): ₹(0.79)

Half Year Ended September 30, 2026 (H1 FY27):

  • Net Profit: ₹28.61 lakhs
  • Total Income: ₹121.00 lakhs
  • Basic Earnings Per Share (EPS): ₹0.98
  • Diluted Earnings Per Share (EPS): ₹0.98

Detailed Income Statement (Amounts in ₹ Lakhs)

Revenue from Operations

Quarter Ended September 30, 2026:

  • Interest Income: ₹1.48
  • Dividend Income: ₹3.34
  • Other Revenue from Operations: ₹4.79
  • Sale of Securities: ₹28.26
  • Total Revenue from Operations: ₹33.05

Other Income: ₹15.85

Total Income: ₹48.90

Expenses

Quarter Ended September 30, 2026:

  • Employee Benefit Expense: ₹4.62
  • Finance Costs: ₹1.14
  • Net Loss on Fair Value Changes: ₹81.71
  • Administrative Expenses: ₹15.01
  • Total Expenses: ₹72.48

Comparative Performance

Quarterly Comparison (Q2 FY27 vs Q2 FY26):

  • Total Income: ₹48.90 lakhs (vs ₹60.09 lakhs in Q2 FY26)
  • Net Profit/Loss: ₹(23.58) lakhs loss (vs ₹10.34 lakhs profit in Q2 FY26)
  • EPS: ₹(0.79) (vs ₹0.34 in Q2 FY26)

Half-Yearly Comparison (H1 FY27 vs H1 FY26):

  • Total Income: ₹121.00 lakhs (vs ₹150.36 lakhs in H1 FY26)
  • Net Profit: ₹28.61 lakhs (vs ₹64.93 lakhs in H1 FY26)
  • EPS: ₹0.98 (vs ₹2.16 in H1 FY26)

Annual Comparison (FY26 Audited):

  • Total Income: ₹227.53 lakhs
  • Net Profit: ₹48.35 lakhs
  • EPS: ₹1.61

Capital Structure

  • Paid-up Equity Share Capital: ₹300.42 lakhs (30,042,000 shares)
  • Face Value per Share: ₹10
  • Reserves (as of March 31, 2026): ₹294.91 lakhs

Documents Submitted

The following documents were enclosed with the submission:

1. Unaudited Financial Results for the quarter and half year ended September 30, 2026

2. Statement of Asset & Liabilities as of September 30, 2026

3. Cash Flow Statement as of September 30, 2026

4. Limited Review Report from the Auditor for the quarter

Auditor's Review

Ox ADA & Associates, Chartered Accountants (FRN No. 135831W), issued a limited review report. Based on their review, nothing came to their attention that causes them to believe that the statement contains any material misstatement. The review was conducted in accordance with Standard on Review Engagement (SRE) 2410.

Notes to Financial Results

1. The financial results were reviewed by the Audit Committee and approved by the Board of Directors on October 28, 2026.

2. The company has only a single reportable business segment as per Accounting Standard 17.

3. Figures for previous periods have been regrouped, recast, and rearranged where necessary.