Financial Results Overview
Consolidated Results (Rs. in Lakhs)
Quarter Ended September 30, 2026:
- Revenue from Operations: 1.28
- Total Income: 1.28
- Total Expenses: 2.96
- Loss before share of profit in associate: (1.68)
- Share of Net Profit in Associates: 14.97
- Profit before tax: 13.29
- Profit for the period: 13.29
- Other Comprehensive Income: (72.08) [Fair valuation of Equity Instrument through OCI]
- Total Comprehensive Income: (58.79)
- Basic EPS: 0.012
- Diluted EPS: 0.012
Half Year Ended September 30, 2026:
- Revenue from Operations: 2.52
- Total Income: 2.52
- Total Expenses: 10.35
- Loss before share of profit in associate: (7.83)
- Share of Net Profit in Associates: 37.35
- Profit before tax: 29.52
- Profit for the period: 29.52
- Other Comprehensive Income: 52.38 [Fair valuation of Equity Instrument through OCI]
- Total Comprehensive Income: 81.91
- Basic EPS: 0.026
- Diluted EPS: 0.026
Comparative Figures (Previous Year):
- Q2 September 2025: Revenue 2.30, Profit before tax 12.39, Profit for period 12.39
- H1 September 2025: Revenue 29.83, Profit before tax 20.93, Profit for period 20.93
- Full Year March 2026: Revenue 33.57, Loss before tax (48.78), Loss for period (48.59)
Standalone Results (Rs. in Lakhs)
Quarter Ended September 30, 2026:
- Revenue from Operations: 1.28
- Total Income: 1.28
- Total Expenses: 2.96
- Loss before tax: (1.68)
- Loss for the period: (1.68)
- Other Comprehensive Income: (72.08) [Fair valuation of Equity Instrument through OCI]
- Total Comprehensive Income: (73.75)
- Basic EPS: (0.001)
- Diluted EPS: (0.001)
Half Year Ended September 30, 2026:
- Revenue from Operations: 2.52
- Total Income: 2.52
- Total Expenses: 10.35
- Loss before tax: (7.83)
- Loss for the period: (7.83)
- Other Comprehensive Income: 52.38 [Fair valuation of Equity Instrument through OCI]
- Total Comprehensive Income: 44.55
- Basic EPS: (0.007)
- Diluted EPS: (0.007)
Segment Information
Consolidated Segment Revenue (H1 FY2027):
- Content Sale: 2.52
- Total Segment Revenue: 2.52
Consolidated Segment Results (H1 FY2027):
- Content Sale: (7.83)
- Total Segment Result: (7.83)
Standalone Segment Revenue (H1 FY2027):
- Content Sale: 2.52
- Total Segment Revenue: 2.52
Standalone Segment Results (H1 FY2027):
- Content Sale: (7.83)
- Total Segment Result: (7.83)
Assets and Liabilities Position
Consolidated (as at September 30, 2026):
- Total Assets: 1,446.47
- Investments: 1,433.26
- Cash and cash equivalents: 0.15
- Bank balances: 7.28
- Total Equity: 1,443.28
- Equity Share capital: 1,148.05
- Other Equity: 295.23
- Current Liabilities: 3.19
Standalone (as at September 30, 2026):
- Total Assets: 1,551.71
- Investments: 1,538.50
- Cash and cash equivalents: 0.15
- Bank balances: 7.28
- Total Equity: 1,548.52
- Equity Share capital: 1,148.05
- Other Equity: 400.47
- Current Liabilities: 3.19
Cash Flow Statements
Consolidated Cash Flows (H1 FY2027):
- Net cash used in operating activities: (6.16)
- Net cash flow from investing activities: 0.00
- Net cash flow from financing activities: 0.00
- Net decrease in cash and equivalents: (6.16)
- Cash and equivalents at beginning: 13.60
- Cash and equivalents at end: 7.44
Standalone Cash Flows (H1 FY2027):
- Net cash used in operating activities: (6.15)
- Net cash flow from investing activities: 0.00
- Net cash flow from financing activities: 0.00
- Net decrease in cash and equivalents: (6.15)
- Cash and equivalents at beginning: 13.59
- Cash and equivalents at end: 7.44
Auditor Review and Compliance
The financial results were reviewed by J. A. Rajani & Co., Chartered Accountants (FRN: 108331W) and issued limited review reports. The review was conducted in accordance with Standard on Review Engagements (SRE) 2410 issued by ICAI.
Key Auditor Qualifications:
- The consolidated financial results include results of associate Technopoint Mercantile Company Private Limited with share of profit of Rs. 37.07 lakhs for H1 FY2027
- The interim financial results of Technopoint Mercantile were not reviewed by their auditors
- The auditor relied on interim financials certified by Management for the associate company
Board and Committee Approval
The results were reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on November 13, 2026.